City of St. Ann, MO
St. Louis County
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Table of Contents
Table of Contents
Editor's Note — Ord. no. 2421, adopted March 29, 2006 and ord. no. 2424, adopted May 4, 2006 were 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. Subsequently, this chapter was returned to its previous format.

Section 620.010 Definitions.

[CC 1988 §13-49; Ord. No. 1596 §1, 12-2-1991]
The following words, terms and phrases when used in this Chapter, shall have the meanings ascribed to them in this Section, except where the context clearly indicates a different meaning:
GROSS RECEIPTS
With respect to any monthly period, the aggregate amount of all sales and charges during such period less credits, discounts, refunds, sales taxes and uncollectible accounts actually charged off during the period.
UTILITY CORPORATION
Every person, firm, company or corporation now or hereafter engaged in the business of supplying or furnishing electricity, electrical power, electrical service, gas, gas service, water, water service, telegraph service or exchange telephone service in the City.

Section 620.020 Levy — Amount.

[CC 1988 §13-50; Ord. No. 1596 §1, 12-2-1991; Ord. No. 2510 §1, 12-6-2007; Ord. No. 2744 §2, 9-29-2011; Ord. No. 2826 §1, 2-25-2013]
A. 
A license tax of nine percent (9%) is imposed on the gross receipts of companies engaged in the business of supplying or furnishing electricity, electrical power, electrical service, gas, gas service, water, water service, telegraph service or exchange telephone and telecommunication, including cellular communication service to non-residential customers and a license tax of six percent (6%) is imposed on the gross receipts of companies engaged in the business of supplying or furnishing electricity, electrical power, electrical service, gas, gas service, water, water service, telegraph service or exchange telephone telecommunication, including cellular communication service to residential customers.
B. 
The Board of Aldermen for the City of St. Ann, Missouri, does hereby reaffirm and readopt the utility business license tax rates adopted pursuant to the law and codified in Chapter 620 of the City's Municipal Code.
C. 
Further, in accord with the provisions of Section 393.275.2, RSMo., 2000, and any successive similar legislation, the City will maintain the tax rate of its business license tax on the gross receipts of utility corporations as provided herein or as may be revised by the Board of Aldermen from time to time regardless of tariff or rate actions of the Missouri Public Service Commission.

Section 620.030 Monthly Gross Receipts Statement.

[CC 1988 §13-51; Ord. No. 1596 §1, 12-2-1991]
Each utility corporation shall file with the City Clerk a monthly statement, verified, of the gross receipts of such utility corporation, derived from the transaction of such business within the City for the prior month's period. Such monthly statements shall be filed within thirty (30) days after the close of each such month and the tax under this Chapter shall be paid at the time of filing of such statement.

Section 620.040 Verification of Statements by City Clerk.

[CC 1988 §13-52; Ord. No. 1596 §1, 12-2-1991]
The City Clerk is hereby authorized to investigate the correctness and accuracy of any monthly statement filed by a utility corporation pursuant to this Chapter, and, for that purpose, shall have access at all reasonable times to the books and records of any such corporation in order to ascertain the accuracy of the statement.

Section 620.050 Refunds — Disabled Persons.

[CC 1988 §13-53; Ord. No. 1780 §1, 10-3-1994; Ord. No. 1848 §1, 11-6-1995; Ord. No. 1906 §1, 10-7-1996]
A. 
Definitions. For the purpose of this Section, the following definitions shall apply:
BLINDNESS
Central visual acuity of 20/200 or less in the better eye with the use of a correcting lens. An eye which is accompanied by a limitation in the field of vision such that the widest diameter of the visual field subtends an angle no greater than twenty (20) degrees shall be considered, for purposes of this Subparagraph, as having a central visual acuity of 20/200 or less.
DISABILITY
Inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than twelve (12) months.
EXEMPT CONSUMER
Any consumer who owns or rents residential property within the City, who occupies the same as his/her customary place of residence and who has been the principal wage earner of his/her family and qualifies as a disabled person under this Section, who with his/her spouse had earned income of less than fifteen thousand dollars ($15,000.00) during the preceding calendar year and who is totally disabled under any laws of the United States or the State. When any such residential property is owned or leased by two (2) or more persons jointly, the requirement for exemption shall be deemed satisfied if any one (1) such owner or lessee has been found totally disabled under any law of the United States or the State.
B. 
Refunds Authorized. Effective as of the end of 1995, and subject to the filing of a claim as herein provided, the amount of any license fee paid to the City by a person engaged in the business of selling, supplying or distributing water service, electric service, gas service or telephone service on account of sales of such person to an exempt consumer for utility services rendered to such consumer's residence shall be refunded by the City directly to such exempt consumer.
C. 
Filing Of Claim. Any person claiming to be entitled to a refund pursuant to this Section shall submit a request for such refund to the office of the City Clerk, together with such proof of claim as required herein. Such proof of claim shall include proof of disability and copies of utility bills and proof of payment of such bills. Claims for rebate shall be accepted only if the real estate taxes, if any, for the individual claiming the rebate are paid and proof of same shall be submitted. Claims for rebate shall be made annually by the third (3rd) Saturday in March of each year covering the preceding calendar year. If such claim is not filed within said time period, there shall be no right to refund. Such claim shall be filed only on the fourth (4th) Saturday in February or the first (1st), second (2nd), or third (3rd) Saturday in March, between the hours of 8:00 A.M. and 1:00 P.M.
D. 
Refund Amount. The amount of refund owing to each exempt consumer shall be the amount of the license tax imposed by City ordinances as a result of such consumer's payment during the preceding calendar year for utility services rendered to his/her residence.
E. 
Certain Obligations Continued. Nothing contained in this Section shall in any way alter or diminish the obligation of any person licensed pursuant to the ordinances of the City to pay a license tax computed on the full amount of its gross sales to consumers within the City or otherwise to comply with the provisions of such ordinance. The exemption provided in this Section shall inure to the benefit of exempt consumers only and shall be administered by the City for their benefit.
F. 
Funding. Refunds required by this Section shall be paid from the General Funds of the City.

Section 620.060 Refunds — Elderly Persons.

[CC 1988 §13-54; Ord. No. 1780 §2, 10-3-1994; Ord. No. 1848 §2, 11-6-1995; Ord. No. 1906 §2, 10-7-1996]
A. 
Definition. For the purpose of this Section, the term "exempt consumer" means any consumer who owns or leases residential property located within the City, who occupies the same as his/her customary place of residence and who, on the first (1st) day of the calendar year, is sixty-two (62) years of age or older, and who has reached the age of retirement under the Federal Social Security Act and is receiving benefits therefrom or equivalent retirement benefits. When any such residential property is owned or leased by two (2) or more persons jointly, the requirement for exemption shall be deemed satisfied if any one (1) of such owners or lessees is sixty-two (62) years of age or older, has reached the age of retirement under the Federal Social Security Act, and is receiving benefits thereunder or equivalent retirement benefits.
B. 
Refund Authorized. Effective as of the end of 1995, and subject to the filing of a claim as herein provided, the amount of any license fee paid to the City by a person engaged in the business of selling, supplying or distributing water service, electric service, gas service or telephone service on account of sales of such persons to an exempt consumer for utility services rendered to such consumer's residence shall be refunded by the City directly to such exempt consumer.
C. 
Filing Of Claim. Any person claiming to be entitled to a refund pursuant to this Section shall submit a request for such refund to the office of the City Clerk, together with such proof of claim as required herein. Such proof of claim shall include proof of age and copies of utility bills and proof of payment of such bills. Claims for rebate shall be accepted only if the real estate taxes, if any, for the individual claiming the rebate are paid and proof of same shall be submitted. Claims for rebate shall be made annually by the third (3rd) Saturday in March of each year covering the preceding calendar year. If such claim is not filed within said time period, there shall be no right to refund. Such claim shall be filed only on the fourth (4th) Saturday in February or the first (1st), second (2nd), or third (3rd) Saturday in March, between the hours of 8:00 A.M. and 1:00 P.M.
D. 
Amount Of Refund. The amount of refund owing to each exempt consumer shall be the amount of the license tax imposed by the City ordinances as a result of such consumer's payments during the preceding calendar year for utility services rendered to his/her residence.
E. 
Certain Obligations Continued. Nothing contained in this Section shall in any way alter or diminish the obligation of any person licensed pursuant to the ordinances of the City to pay a license tax computed on the full amount of his/her gross sales to consumers within the City or otherwise to comply with the provisions of such ordinances. The exemption provided in this Section shall inure to the benefit of exempt consumers only, and shall be administered by the City for their benefit.
F. 
Funding. Refunds required by this Section shall be paid from the General Funds of the City.

Section 620.070 Penalty.

[CC 1988 §13-55; Ord. No. 1596 §1, 12-2-1991]
Any person violating any of the provisions of this Chapter shall, upon conviction, be subject to the penalties provided for violation of City ordinances by Section 100.090 of this Code.