[CC 1979 §25-34; Ord. No. 77-949 §2, 12-19-1977]
The term "gross receipts", as used in this
Article, means the aggregate amount of all sales and charges during
any period for which payment is due, less credits, allowances, refunds,
sales tax and uncollectible accounts actually charged off during such
payment period.
[CC 1979 §25-35; Ord. No. 77-949 §§3 — 7, 12-19-1977; Ord. No. 86-206 §1, 5-5-1986; Ord. No. 06-1670 §1, 4-22-2006; Ord. No. 06-1703 §§1 — 2, 9-5-2006; Ord. No. 07-1816 §1, 9-4-2007]
A.
Gas. Every person, firm or corporation engaged in the business
of selling or distributing natural, artificial or mixed natural and
artificial gas for heating, lighting, power or refrigeration in the
City shall pay as an annual license tax a sum equal to five percent
(5%) of the gross receipts from such business conducted in the City
each year.
[Ord. No. 13-2062 §1, 11-18-2013[1]]
[1]
Editor’s Note: Section 1 of this ordinance also provided
an effective date of 1-1-2014.
B.
Telecommunications. Every person, firm or corporation engaged
in the business of supplying or furnishing telephone or telecommunications
service in the City shall pay, as an annual license tax, a sum equal
to five percent (5%) of the gross receipts from such business conducted
in the City each year.
[Ord. No. 13-2062 §1, 11-18-2013[2]]
[2]
Editor’s Note: Section 1 of this ordinance also provided
an effective date of 1-1-2014.
C.
Sewer. Every person, firm or corporation engaged in the
business of supplying sewer service in the City shall pay as an annual
license tax a sum equal to five percent (5%) of the gross receipts
from such business conducted in the City each year.
D.
Electricity. Every person, firm or corporation engaged in
the business of furnishing and distributing electricity for light,
heat, power and other purposes in the City shall pay as an annual
license tax a sum equal to five percent (5%) of the gross receipts
from such business conducted in the City each year.
[Ord. No. 13-2062 §1, 11-18-2013[3]]
[3]
Editor’s Note: Section 1 of this ordinance also provided
an effective date of 1-1-2014.
E.
Water. Every person, firm or corporation engaged in the
business of supplying or furnishing water or water service in the
City shall pay as an annual license tax a sum equal to five percent
(5%) of the gross receipts from such business conducted in the City
each year.
[Ord. No. 13-2062 §1, 11-18-2013[4]]
[4]
Editor’s Note: Section 1 of this ordinance also provided
an effective date of 1-1-2014.
[CC 1979 §25-36; Ord. No. 77-949 §8, 12-19-1977]
Each person, firm or corporation subject to tax under this Article shall, on the last day of each month, file a statement with the City Administrator showing the gross receipts derived from the transaction of business in the City during the preceding month and simultaneously pay to the City Administrator the tax required by the terms of this Article for such preceding month. In addition, the City Administrator may require of any person, firm or corporation engaged in any business set forth in Section 140.060 in the City any additional proof of the actual gross receipts derived from the transaction of business in the City for any calendar year and, if different from the monthly statements provided for above, simultaneously pay to the City Administrator the additional tax required for the preceding calendar year.
[CC 1979 §25-37; Ord. No. 77-949 §9, 12-19-1977]
Any person, firm or corporation engaged in any business set forth in Section 140.060 within the City making any payment of a license or occupational tax to the City under any ordinance or contract pursuant thereto heretofore enacted shall receive credit for such payments on the tax set forth herein. The credit provided for in this Section shall not apply, however, to the payment to the City of any tax which the City levies upon any real or personal property belonging to any such person, firm or corporation.
[CC 1979 §25-38; Ord. No. 77-949 §10, 12-19-1977]
The City Administrator and such other persons as may be designated by the Board of Aldermen from time to time is and are hereby authorized to investigate the correctness and accuracy of the statement filed as required by Section 140.090 and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person, firm or corporation making such return in order to ascertain the accuracy thereof.
[Ord. No. 23-2385, 6-19-2023]
Pursuant to Section 393.275, RSMo., and other applicable authority, the City of Manchester's current utility gross receipts tax rate of five percent (5%) of gross receipts of utilities conducting business within the City of Manchester as imposed by Section 140.080 of the Code of Ordinances of the City of Manchester is hereby maintained now and hereinafter, unless otherwise provided by law, 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.
