[R.O. 2009 § 620.010; R.O. 2006
§ 645.010; Ord. No. 633 § 1, 4-18-1983; Ord. No. 826 § 1, 9-16-1985; Ord. No. 3219 § 1, 9-22-2011]
A.
Every person, firm or corporation now or
hereafter engaged in the business of supplying or furnishing electricity
or electrical power in the City as a license or occupational tax,
shall pay five percent (5%) of the gross receipts derived from such
business within the City 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.
B.
The gross receipts tax imposed upon electric corporations, including, but not limited to, Ameren Missouri, pursuant to Section 620.010 of this Code shall be maintained at its existing rate of five percent (5%), despite the tariff increase awarded by the PSC to Ameren Missouri effective January 3, 2013.
[Ord. No.
3313 § 1, 2-28-2013]
[R.O. 2009 § 620.020; R.O. 2006
§ 645.020; Ord. No. 483 § 1, 1-16-1979]
Every person, firm or corporation
engaged in the business hereinbefore set forth, in the City, is hereby
required to file with the City Clerk on or before the last day of
each calendar month a sworn statement showing the gross receipts derived
from the transaction of such business in the City for the preceding
calendar month; and at the same time pay to the City the tax hereinbefore
set forth; provided however, that it shall not be necessary to include
in such statement nor calculate the tax upon any receipts derived
from such service furnished the City or any other governmental unit
therein.
[R.O. 2009 § 620.030; R.O. 2006
§ 645.030; Ord. No. 27 § 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 corrections 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. 2009 § 620.040; R.O. 2006
§ 645.040; Ord. No. 27 § 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 the tax
which the City levies upon the real or personal property belonging
to such person, firm or corporation.
[Ord. No. 4350, 6-22-2023]
Pursuant to Section 393.275, RSMo., and other applicable authority, the City shall maintain now and hereinafter, unless otherwise provided by law, the tax rates of its license taxes on the gross receipts of businesses furnishing electricity or electric power, including as imposed and at the rates established pursuant to Section 620.010, as may be amended from time to time, without reduction, notwithstanding any periodic fluctuations in the tariffs or service rates of such utility companies or any notice thereof, including, but not limited to, notice sent under Section 393.275, RSMo.
