[Ord. No. 274-C §1, 11-18-1985; Ord. No. 687-C §1, 9-19-2011]
A.
The business
license tax on gross receipts to be paid by AmerenUE to the City of
Canton, Missouri, shall be in an amount equal to five percent (5%)
of all gross receipts on the sale of electrical power in the City
of Canton, Missouri, by AmerenUE as provided for in Section 94.270,
RSMo.
B.
The gross receipts tax imposed upon electric corporations including, but not limited to, Ameren Missouri pursuant to Subsection (A) of this Section of the Municipal Code of the City of Canton, Missouri, shall be maintained at its existing rate of five percent (5%) despite the tariff increase awarded by the PSC to Ameren Missouri effective July 31, 2011.
[Ord. No. 334-C §I, 1-15-1990; Ord. No. 344-C §I, 9-20-1990; Ord. No. 347-C §I, 11-19-1990; Ord. No. 352-C §I, 1-21-1991; Ord. No. 363-C §I, 11-18-1991]
The City of Canton, Missouri, in order to maintain its sources
of revenue at its historical level, hereby determines to maintain
the five percent (5%) tax on gross receipts of the sale of gas for
use or consumption and not for resale, within the corporate limits
of the City of Canton, Missouri, by United Cities Gas Company.
[Ord. No. 421 §I, 12-21-1953]
Every person, firm or corporation now or hereafter engaged in
the business of supplying light, power, water or telephone service
for compensation for any purpose in the Town of Canton, Missouri,
shall pay to the Town of Canton, Missouri, as a license tax a sum
equal to five percent (5%) of the gross receipts from intercity exchange.
[Ord. No. 599C §§1—3, 5-15-2006]
A.
GROSS RECEIPTS
HOTEL, MOTEL, LODGE AND INN
TAX RATE
TRANSIENT GUEST
Definitions. The terms used in this Article shall have the
meaning ascribed to them in this Section and shall be construed as
indicated in this Section:
Is based on the applicable revenue received by the hotel,
motel, lodge or inn for rental of guest rooms or lodgings.
Any structure or building under one (1) management which
contains rooms furnished for the accommodation or lodging of guests
kept, used, maintained, advertised or held out to the public as a
place where sleeping accommodations are sought for pay or compensation
to transient guests.
The term tax rate or lodging tax is that amount of tax levied
on a hotel, motel, inn or lodge based on charges made by the hotel,
motel, lodge or inn for sleeping accommodations.
Any person who occupies a room in a hotel, motel, lodge or
inn for thirty-one (31) days or less.
B.
Levy Of tax. There is hereby levied a license tax on hotels,
motels, lodges or inns located within the City of Canton, Missouri,
in an amount equal to five percent (5%) of gross receipts derived
from transient guests for sleeping accommodations. This tax shall
be in addition to all other taxes which are applicable to hotels,
motels, lodges or inns. Such tax shall be stated separately from all
other charges and taxes. The tax hereby levied shall not become effective
unless the voters of the City of Canton, Missouri, by a majority of
the votes cast at an election to be held on the eighth (8th) day of
August, 2006, authorize the Board of Aldermen of the City of Canton,
Missouri, to impose a transient guest tax under Section 94.837.1,
RSMo.
C.
Promotion Of Tourism. All revenues received from the five
percent (5%) lodging tax shall be utilized by the City of Canton,
Missouri, for the promotion of tourism.
