[R.O. 2006 §650.010; Ord. No. 634 §1, 4-18-1983; Ord. No. 1636 §1, 10-19-1992]
A.
Every
person, firm or corporation now or hereafter engaged in the business
of supplying or furnishing gas or gas service in the City of Fenton,
shall pay to the City as a license or occupational tax, 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. However,
every such person, firm or corporation, in the application of the
term "residential customer" shall be governed by
an exemption or non-exemption certification issued by the City Clerk
or such other City Official as may from time to time be designated
in writing, and upon authorization of the Board of Aldermen. "Residential customer" is defined herein as a person or
persons living in a building used as a home.
B.
Pursuant
to the provisions of Section 393.275(2), RSMo., the license tax on
gross receipts derived by Laclede Gas Company from the transaction
of such business in the City shall be maintained after August 23,
1992 at the rate of five percent (5%) except collection of the license
tax on the gross receipts from residential customers shall remain
in abatement until reinstated by ordinance.
[R.O. 2006 §650.020; Ord. No. 461 §1, 2-20-1978]
The term "gross receipts" means the aggregate
amount of all sales and charges of the commodities or services as
hereinabove described in the City of Fenton, during any period, less
discounts, credits, refunds, sales taxes and uncollectible accounts
actually charged off.
[R.O. 2006 §650.030; Ord. No. 485 §1, 1-16-1979]
Every person, firm or corporation engaged in the business hereinbefore
set forth, in the City of Fenton, is hereby required to file with
the City Clerk of Fenton on or before the last day of February, 1979,
a sworn statement showing the gross receipts derived from the transaction
of such business in the City for the preceding calendar month and
thereafter, on or before the last day of each month, a sworn statement
showing the gross receipts so derived for the preceding calendar month;
and at the same time pay to the City Collector 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 any such service furnished the City or any other governmental
unit therein.
[R.O. 2006 §650.040; Ord. No. 29 §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 §650.050; Ord. No. 29 §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.
