[Ord. No. 14 §1, 6-1-1995]
A.
There
is hereby levied upon all persons now or hereafter engaged in the
business of furnishing or supplying light, electricity, electrical
service or power, gas or gas service, telephones or telephone service,
or water or water service, within the City, a monthly license or occupational
tax amounting to the sum of five percent (5%) of the gross receipts
derived from carrying on such business within the City.
B.
The
term "gross receipts" as used in this Section, means
the aggregate amount of all sales and charges from the business of
furnishing or supplying light, electricity, electrical service or
power, gas or gas service, telephones or telephone service, or water
or water service within the City during any period, less discounts,
credits, refunds, sales taxes and uncollectible accounts.
C.
Insofar
as this Chapter pertains to firms or corporations engaged in the business
of supplying telephone service, wherever the term telephone, telephone
service or such business is used, it shall mean firms or corporations
engaged in the business of furnishing exchange telephone service within
the City.
[Ord. No. 14 §2, 6-1-1995]
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 a the rate of five percent (5%) and
the license granted on the payment of such tax shall be issued to
cover the next ensuing calendar month.
[Ord. No. 14 §3, 6-1-1995]
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.
[Ord. No. 14 §4, 6-1-1995]
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 in this Chapter but nothing contained
in this Chapter shall be construed to exempt any such person from
the payment of 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.
[Ord. No. 645 §2, 9-19-2011]
Pursuant to Section 393.275, RSMo., and other applicable authority, the City shall maintain now and hereinafter, unless otherwise provided by law, the tax rates of its license taxes on the gross receipts of businesses furnishing or supplying light, electricity, electrical service or power, gas or gas service, telephones or telephone service, or water or water service, including as imposed pursuant to Section 605.010 and at such rates established by Sections 605.010 and 605.020, as may be amended from time to time, without reduction, notwithstanding any periodic fluctuations in the tariffs or service rates of such utility companies or any notice thereof, including, but not limited to, notice sent under Section 393.275, RSMo.
