[1]
Editor's Note: Ordinance No. 2421, adopted March 29, 2006,
and Ord. No. 2424, adopted May 4, 2006, were passed in compliance
with HB 209 of the 2006 Missouri Legislative session. Provisions contained
in HB 209 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.
[R.O. 1998 § 620.010; 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:
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.
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.
[R.O. 1998 § 620.020; 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.
[R.O. 1998 § 620.030; 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.
[R.O. 1998 § 620.040; 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.
[R.O. 1998 § 620.070; 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 100.220 of this Code.
