[R.O. 2009 § 625.010; 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, 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. 2009 § 625.020; 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, during any period, less discounts,
credits, refunds, sales taxes and uncollectible accounts actually
charged off.
[R.O. 2009 § 625.030; 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, is hereby
required to file with the City Clerk on or before the last day of
each 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 any such service furnished the City or any other governmental
unit therein.
[R.O. 2009 § 625.040; 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. 2009 § 625.050; 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 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 gas or gas service, including as imposed and at the rates established pursuant to Section 625.010, 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.
