City of New Haven, MO
Franklin County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
Editor's Note — Ord. no. 861 was passed in compliance with HB209 of the 2006 Missouri Legislative session. Provisions contained in HB209 were subsequently deemed unconstitutional by the Missouri Supreme Court on August 8, 2006 in City of Springfield, Appellant V Sprint Spectrum, L.P., Respondent Case No. SC87238. As a result, ord. no. 861 has not been codified herein.

Section 615.010 "Person" Defined.

[CC 1984 §13.510]
The word "person", when used in this Chapter, shall include any individual, firm, co-partnership, joint venture, association, corporation, estate, business trust, trustee, receiver, syndicate or any other group or combination acting as a unit, in the plural as well as the singular number.

Section 615.020 License Tax Levied — Amount Based On Gross Receipts.

[CC 1984 §13.520; Ord. No. 512 §1, 6-9-1986]
Every person now or hereafter engaged in the business of supplying electricity, gas, power, water or telephone exchange service for compensation for any purpose within the City of New Haven, Missouri, and every manufacturing corporation now or hereafter engaged in the manufacture of gas for compensation for any purpose within the City of New Haven, Missouri, shall pay to the City of New Haven as a license tax a sum equal to five percent (5%) of the gross receipts from such business within the corporate limits of the said City of New Haven.

Section 615.030 Duty To File Statements of Gross Receipts.

[CC 1984 §13.530]
It is hereby made the duty of every person engaged in any of the businesses described in the foregoing Section hereof to file with the City Clerk of the City of New Haven on the fifteenth (15th) day of February and August in each year a sworn statement of the gross receipts of such person from such business for the six (6) months, July through December and January through June respectively, preceding the filing of such statement.

Section 615.040 Authority To Examine Statements, Books, Papers and Records.

[CC 1984 §13.540]
The City Clerk of the City of New Haven or his/her duly authorized deputy shall be and is hereby authorized to investigate the correctness and accuracy of the statements required and for the purpose shall have access at all reasonable times to the books, papers and records of any person making such statement in order to ascertain the accuracy thereof.

Section 615.050 Payment of Tax.

[CC 1984 §13.550]
Every person now or hereafter engaged in any of the business described in Section 615.020 hereof shall pay to the City Treasurer of the City of New Haven on the fifteenth (15th) day of February and on the fifteenth (15th) day of August in each year an amount equal to five percent (5%) of said person's gross receipts from said business for the preceding six (6) months, July through December and January through June respectively or part thereof, after the effective date of this Chapter.

Section 615.060 Tax in Lieu of Other Occupation Taxes.

[CC 1984 §13.560]
The tax herein required to be paid shall be in lieu of any other occupation tax described in Section 615.020 hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of New Haven of the tax which the City of New Haven levies upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers for sale of anything other than electricity and power, gas, telephone service or water, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than an occupation tax on any of the businesses described in Section 615.020.

Section 615.070 No Automatic Adjustments.

[Ord. No. 1009 §1, 9-12-2011]
Pursuant to Section 393.275, RSMo., and any and all other applicable authority, the City shall maintain the tax rate of its business license taxes on the gross receipts of electric utilities without reduction notwithstanding any periodic fluctuations in the tariffs of such utility corporations or any notice thereof including, but not limited to, notice sent under Section 393.275, RSMo.