City of Edmundson, MO
St. Louis County
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Table of Contents
Table of Contents

Section 630.010 Tax Imposed.

[Ord. No. 1186 §1, 8-14-2003]
There is hereby levied and imposed upon all persons now or hereafter engaged in the business of furnishing or supplying light, electricity, electrical service or power, gas or gas service, telephone or telephone service, telephone exchange service, or water or water service to non-residential customers within the City a monthly license or occupational tax amounting to the sum of six percent (6%) of the gross receipts derived from carrying on such business within the City.

Section 630.020 Definition.

[Ord. No. 1186 §1, 8-14-2003]
The term "gross receipts", as used in this Chapter, means the aggregate amount of all sales and charges from the business of furnishing or supplying light, electricity, electrical service and power, gas or gas service, telephone or telephone service, telephone exchange service or water or water service within the City during any period, less discounts, credits, refunds, sales taxes and uncollectible amounts. Insofar as this Chapter pertains to persons engaged in the business of supplying telephone service, wherever the term telephone, telephone service or such business is used, it shall mean persons engaged in the business of furnishing exchange telephone service within the City.

Section 630.030 Monthly Reports and Payments.

[Ord. No. 1186 §1, 8-14-2003]
It shall be the duty of every person engaged in any of the businesses described in this Chapter to file with the City Clerk on or before the last day of each month a sworn statement showing the gross receipts derived from the transaction of such business in the City during the previous calendar month, and at such times pay to the City the tax thereon as hereinabove set forth at the rate of six percent (6%), and the license granted on the payment of such tax shall be issued to cover the next ensuing calendar month.

Section 630.040 Inspections of Records.

[Ord. No. 1186 §1, 8-14-2003]
The City or any auditor employed by the City is hereby authorized to investigate the correctness and accuracy of any statement filed pursuant to this Chapter and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such return in order to ascertain the accuracy thereof.

Section 630.050 Payments in Lieu of Other Taxes.

[Ord. No. 1186 §1, 8-14-2003]
The license tax imposed by this Chapter shall be in lieu of any other occupational or license tax required of any person engaged in any of the businesses described herein, but nothing contained in this Chapter shall be construed to exempt any such person from the payment to the City of the tax which the City levies upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers, if any, for the sale of anything other than the commodity or service herein specified, nor shall the license tax required by this Chapter exempt any such person from the payment of any tax which may be lawfully required other than an occupational or license tax.

Section 630.060 Business License Tax To Be Maintained.

[Ord. No. 1394 §2, 9-8-2011]
The Board of Aldermen has made its determination pursuant to Section 393.275, RSMo., to maintain the tax rate of its business license tax on the gross receipts of utility corporations, without reduction, regardless of the amount of any tariff increase. Therefore, the rates for business license taxes set forth in this Chapter shall be maintained, without reduction, regardless of the amount of any tariff increase.