[R.O. 2011 §5.32.010; Prior Code §18-34; Ord. No. 4316 §1; Ord. No. 4514 §1; Ord.
No. 4856 §1; Ord. No. 4926 §1; Ord. No. 5175 §1; Ord.
No. 6911 §§1 — 2, 3-11-2013]
A.
Every
person engaged in the business of supplying or furnishing electricity,
electrical power or electrical services within the City shall pay
to the City as a license or occupational tax nine percent (9%) of
the gross receipts derived from such business within the City, effective
August 1, 1979.
B.
The license tax on the gross receipts of businesses supplying electricity or gas services, including, but not limited to, Ameren Missouri, pursuant to Chapter 615, Articles I — II of the Municipal Code of the City of University City shall be maintained at its existing rate as set forth and established in Sections 615.010 and 615.060, notwithstanding any tariff increase awarded by the PSC to Ameren Missouri, including, but not limited to, such increase purportedly effective on January 13, 2013. This Section shall be deemed to constitute the applicable exemption of the City from further application of rate adjustment requirements of Section 393.275.2, RSMo.
C.
There
is hereby adopted a "No Automatic Adjustments". Pursuant to Section 373.275, RSMo., and other applicable authority, the City shall maintain now and herein after, unless otherwise provided by law, the tax rates of its license taxes on the gross receipts of businesses supplying electricity or gas services, including as imposed pursuant to Sections 615.010 and 615.060, 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.
[R.O. 2011 §5.32.020; Prior Code §18-35; Ord. No. 4115 §1; Ord. No. 4691 §1]
Every person engaged in any business set forth in Section 615.010 in the City is required to file with the Director of Finance of the City a monthly statement showing the gross receipts derived from the operation of such business during every month of each calendar year, which statement shall be filed within thirty (30) days after the close of each such period, and the tax prescribed by Section 615.010 shall be paid at the time of the filing of such statement.
[R.O. 2011 §5.32.030; Prior Code §18-36; Ord. No. 3772 §1]
In the event that any person engaged in any business described by Section 615.010 within the City is required by the terms of any franchise contract with the City to make any payments to the City, such person shall receive a credit on such payments equal to the amount of tax provided for in this Chapter, and should the tax herein provided for exceed the payments provided for in such franchise contracts, then the payments required to be made by such person shall be set forth in this Chapter.
[R.O. 2011 §5.32.040; Prior Code §18-37; Ord. No. 3772 §1]
The Director of Finance or the Director's deputies are authorized
to investigate the correctness and accuracy of any statement filed
pursuant to this Chapter 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. 2011 §5.32.050; Prior Code §18-38; Ord. No. 3772 §1]
Nothing contained in this Chapter shall be so construed as to
exempt any person 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 any such person.
