[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.
[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.
[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.
[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.
[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.
