City of Fenton, MO
St. Louis County
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Table of Contents
Table of Contents
Chapter 615: Water Service

Section 615.010 License Tax — Gross Receipts.

[R.O. 2006 §640.010; Ord. No. 636 §1, 4-18-1983]
Every person now or hereafter engaged in the business of supplying water service connected therewith for compensation for any purpose in the City of Fenton, and every manufacturing corporation now or hereafter engaged in the supply of water or water services for compensation for any purpose in the City of Fenton, shall pay to the City of Fenton, as a license tax, a sum equal to five percent (5%) of the gross receipts from such business except that the collection of the license tax on the gross receipts from residential customers shall be in abatement until reinstated by ordinance. No residential customer or utility shall be held responsible or liable for sums not collected during the period of abatement.

Section 615.020 Gross Receipts — Defined.

[R.O. 2006 §640.020; Ord. No. 484 §1, 1-16-1979]
The term "gross receipts" means the aggregate amount of all sales and charges of commodities or services as herein described from the business as herein described, in the City of Fenton, St. Louis County, during any period less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off.

Section 615.030 Statement of Gross Receipts — Payment of Tax.

[R.O. 2006 §640.030; Ord. No. 484 §1, 1-16-1979]
A. 
It is hereby made the duty of every person engaged in the business described to file with the City Clerk of the City of Fenton on or before the last day of April, 1979, a verified statement of the gross receipts of such person, firm or corporation derived from the transaction of such business in the City for the month of March, 1979, and pay to the City Collector the tax thereon as hereinabove set forth; provided however, that it shall not be necessary to include in such statement nor calculate the tax upon any receipts derived from any such service furnished the City or any governmental unit therein.
B. 
Thereafter, such statements and payments shall be due and made on or before the last day of each calendar month for the gross receipts derived during the preceding month. Such payment shall be for a license to operate for the month following the month in which the payment is due.

Section 615.040 Authority To Investigate Statements.

[R.O. 2006 §640.040; Ord. No. 28 §3, 8-17-1959]
The City Clerk and such other person or persons as may be designated by the Mayor from time to time is and are hereby authorized to investigate the correctness and accuracy of the statement so filed, 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.

Section 615.050 License Tax — No Exemptions From Other Taxes.

[R.O. 2006 §640.050; Ord. No. 28 §4, 8-17-1959]
Nothing in this Chapter shall be so construed as to exempt any person, firm or corporation to which this Chapter is applicable from the payment to the City of Fenton of the tax which the City levies upon the real or personal property belonging to such person, firm or corporation.