[R.O. 2011 § 615.090; R.O. 2009
§ 113.30; CC 1981 § 16-127; Ord.
No. 3457, 1-25-1967; Ord. No. 3765, 7-14-1970; Ord. No. 75-54, 9-17-1975; Ord. No. 77-45, 9-21-1977; Ord. No. 81-34, 4-15-1981; Ord. No. 84-11, 2-1-1984; Ord. No. 91-127, 7-1-1991; Ord. No. 04-7, 1-7-2004; Ord. No. 11-164 § 1, 9-28-2011; Ord. No. 11-227 § 2, 11-4-2011; Ord. No. 13-051 § 1, 2-22-2013]
A.
Every person now or hereafter engaged in
furnishing, distributing and supplying natural or manufactured gas
or any combination thereof for light, heat, power and other purposes
within the City shall pay the City as a license tax a sum equal to:
1.
Eight percent (8%) of the gross receipts
from such business;
2.
Effective July 1, 2004, seven and
eight-tenths percent (7.8%) of the gross receipts from such business;
3.
Effective July 1, 2005, seven and
six-tenths percent (7.6%) of the gross receipts from such business;
4.
Effective July 1, 2006, seven and
four-tenths percent (7.4%) of the gross receipts from such business;
5.
Effective July 1, 2007, seven and
two-tenths percent (7.2%) of the gross receipts from such business;
6.
Effective July 1, 2008, seven percent
(7.0%) of the gross receipts from such business.
7.
Effective January 1, 2012, six and
seven-tenths percent (6.7%) of the gross receipts from such business.
B.
"Gross receipts" means the aggregate amount
of all sales and charges of the commodities or services as herein
described from the business of supplying gas or gas service for compensation
in the City during any period, less discounts, credits, refunds, sales
taxes and uncollectible accounts actually charged off during the period.
Gross receipts derived from the furnishing of such service to the
City shall not be included in gross receipts, nor shall any tax be
due on such gross receipts.
[R.O. 2011 § 615.100; R.O. 2009
§ 113.31; CC 1981 § 16-128; Ord.
No. 3457, 1-25-1967; Ord. No. 3765, 7-14-1970; Ord. No. 75-54, 9-17-1975; Ord. No. 77-45, 9-21-1977; Ord. No. 84-11, 2-1-1984; Ord. No. 91-127, 7-1-1991; Ord. No. 04-7, 1-7-2004]
Every person now or hereafter engaged in the business as described in Section 615.090 shall pay to the Director of Finance on or before the last day of each month an amount equal to the applicable percentage listed in Section 615.090(A) of such person's gross receipts from such business for the preceding calendar month.
[R.O. 2011 § 615.110; R.O. 2009
§ 113.32; CC 1981 § 16-129; Ord.
No. 3457, 1-25-1967; Ord. No. 75-54, 9-17-1975; Ord. No. 77-45, 9-21-1977]
It is made the duty of every person engaged in furnishing, distributing and supplying natural or manufactured gas as described in Section 615.090 to file with the City Clerk on or before the last day of each month a sworn statement of the gross receipts from such business for the calendar month preceding the filing of such statements. The City Clerk or his/her duly authorized deputy shall be and is hereby authorized to investigate the correctness and accuracy of the statement required and for that purpose shall have access to, at all reasonable times, the books, documents, papers and records of such person or persons to ascertain the accuracy thereof.
[R.O. 2011 § 615.120; R.O. 2009
§ 113.33; CC 1981 § 16-130; Ord.
No. 3457, 1-25-1967]
The tax herein required to be paid shall be in lieu of any other occupation tax required of persons engaged in the business described in Section 615.090, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of the tax which the City levied upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale of anything other than gas service, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than an occupation tax on the business described in Section 615.090.
[R.O. 2011 § 615.130; R.O. 2009
§ 113.34; CC 1981 § 16-131; Ord.
No. 84-11, 2-1-1984; Ord. No. 91-127, 7-1-1991]
The percentage of license tax in Section 615.100 shall be reduced annually on January 1, 1993, and each January 1 thereafter to yield an amount equal to the prior year's gross revenue adjusted for changes in the St. Louis area cost of living, increased costs for gas usage by the City, increased population and increased City area.
[R.O. 2011 § 615.140; R.O. 2009
§ 113.35; Ord. No. 06-38, 2-17-2006; Ord. No. 06-164, 6-30-2006; Ord. No.
08-10, 1-14-2008]
A.
Refund Authorized. The amount of any license fee paid to the City pursuant to Section 615.090 by a person engaged in the business of furnishing, distributing and supplying natural or manufactured gas or any combination thereof for light, heat, power and other purposes within the City on account of sales of such person to an exempt consumer as herein defined for utility services rendered to such consumer's residence shall be refunded by the City directly to such exempt consumer.
B.
Definition. For the purpose of this Section, "exempt consumer" shall mean 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 day of any calendar month, is sixty-two (62) years of age or older or sixty (60) years of age or older and certified as totally disabled by the Social Security Administration on said date and to whom the payment of such utility tax is a hardship. When any such residential property is owned or leased by two (2) or more persons jointly, requirements for exemption shall be deemed satisfied if, on the first day of any calendar month, any one (1) such owner or lessee is sixty-two (62) years of age or older or sixty (60) years of age or older and certified as totally disabled by the Social Security Administration on the first day of such calendar month and to whom the payment of such utility tax is a hardship. A hardship shall be as defined in Section 615.020(C) of this Code.
[1]
Editor's Note: Ord. No. 15-288 also changed
the title of this Section to include "Over Age 60" following "Totally
Disabled Residents."
C.
Procedure. From April 1 to May 31 of each
year, any person claiming to be entitled to a refund pursuant to this
Section for taxes paid during the prior year commencing January 1
and ending December 31 shall submit a request for such refund to the
office of the Mayor, together with such proof of claim as may be required
by the Department of Finance. Such proof of claim may, at the discretion
of the Department of Finance, include proof of age, copies of utility
bills and proof of payment of such bills.
[Ord. No. 15-288 § 3, 12-15-2015]
D.
Computation. The amount of refund owing
to each exempt consumer shall be the amount of the license tax imposed
by the City's Code of Ordinances as a result of such consumer's payments
during the preceding year calculated from January 1 to December 31
for utility services rendered to his/her residence.
[Ord. No. 15-288 § 3, 12-15-2015]
E.
Benefit. Nothing contained herein shall in any way alter or diminish the obligations of any person licensed pursuant to Section 615.090, to pay a license tax computed on the full amount of their gross sales to consumers within the City or otherwise to comply with the provisions of this Code. The exemption herein provided shall inure to the benefit of exempt consumer only and shall be administered by the City for their benefit.
F.
Funds. Refunds herein required to be made
shall be paid from budgeted general revenue monies. Payment of this
refund is subject to availability of funds being budgeted in the current
year for this purpose.
