City of Bonne Terre, MO
St. Francois County
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Table of Contents
Table of Contents
Editor's Note — Ord. no. 2006-07, adopted May 9, 2006, 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. Consequently, this ordinance was not codified.

Section 615.010 Person Defined.

[CC 2001 §5.20.010; Ord. No. 12.04 §1, 6-22-1965]
The word "person", when used in this Chapter, shall include any individual, firm, co-partnership, joint partnership, joint adventure, association, corporation, estate, business trust, trustee, receiver, syndicate or any other group or combination acting as a unit, in the plural as well as in the singular number.

Section 615.020 License Required.

[CC 2001 §5.20.020; Ord. No. 12.04 §2, 6-22-1965]
After the first (1st) day of July, 1965, no person shall carry on, conduct or engage in the business of supplying electricity, telephone service, water or gas for compensation in the City without first having obtained a license so to do.

Section 615.030 License or Occupation Tax.

[CC 2001 §5.20.030; Ord. No. 12.04 §3, 6-22-1965; Ord. No. 12.04N §1, 7-10-1997; Ord. No. 12.04-O §1(3), 8-10-1999]
A. 
Every person, firm or corporation now or hereafter engaged in the business of supplying electricity, natural gas or telephone service for compensation for any purpose in the City shall pay to the City as a license or occupation tax five percent (5%) of the gross receipts, as hereinafter defined, from such business in the City.
B. 
The term "gross receipts" means the aggregate amount of all sales and charges of the commodities or services described in this Section relative to the business of supplying electricity, natural gas or telephone service for compensation in the City during any period less sales to the City, discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off during the period.

Section 615.040 Filing of Gross Receipts.

[CC 2001 §5.20.040; Ord. No. 12.04 §4, 6-22-1965; Ord. No. 12.04-O §1(4), 8-10-1999]
All persons, firms, companies or corporations engaged in the business of furnishing electricity, natural gas or telephone service in the City are required to file with the City Clerk a sworn statement showing the gross receipts of such business within the City. For the business transacted and the gross receipts for each month a statement shall be due and filed by the last day of the following month. At the same time the statement is required to be filed, payment of the tax due on the gross receipts reported in the statement shall be made to the City at the rate of five percent (5%). The payment shall be a license to operate for the month immediately succeeding the month in which the payment is made.

Section 615.050 Access to Books and Records.

[CC 2001 §5.20.050; Ord. No. 12.04 §5, 6-22-1965]
The City Clerk or any other person authorized by the City Council shall have free access to all reasonable times to the books and records of any person carrying on, conducting or engaging in any business described in this Chapter for the purpose of verifying the correctness and accuracy of the statements required to be made by the provisions of Section 615.040.

Section 615.060 Revocation of License.

[CC 2001 §5.20.070; Ord. No. 12.04 §7, 6-22-1965]
In addition to the penalties herein provided, the license of any person who shall have been convicted of violating any of the provisions of this Chapter may, at the option of the City Council, be revoked by the City Council without notice.

Section 615.070 Chapter Provisions Not Exclusive.

[CC 2001 §5.20.080; Ord. No. 12.04 §8, 6-22-1965]
The tax herein levied shall be in lieu of any other occupational tax required of any person engaged in any of the businesses described in Section 615.030, but nothing herein contained shall be construed to exempt any such person from payment to the City of the tax which the City may now or hereafter levy upon the real or personal property belonging to any such person nor any tax now or hereafter levied upon anything other than electricity, gas, telephone services or water, nor shall the payment of the tax herein levied exempt any such person from the payment of any other tax which may lawfully be levied, other than an occupational tax on any of the businesses described in Section 615.030.