[R.O. 2012 §620.010; CC 1988 §640.010; Ord. No. 116 §3, 8-9-1957]
The term "gross receipts", as used in this
Chapter, means, with respect to any calendar period, the amount collected
during such period by such person, firm, company or corporation from
such business, excepting however, amounts collected from said City
or any other governmental agency therein, less credits, allowances
or refunds to customers actually credited, allowed or refunded during
each such period on account of electricity actually sold or distributed
during such period.
[R.O. 2012 §620.020; CC 1988 §640.020; Ord. No. 595 §2, 5-21-1985; Ord. No. 620 §§1 —
2, 4-29-1986]
A.
Every
electric utility in the City of Warson Woods shall pay to the Collector
a monthly license fee, on or before the last day of each month for
the preceding month, the rate being nine percent (9%) of the gross
receipts derived from the transaction of such business in the City
for each monthly period.
B.
The term "electric utility", as used in this Section, means every
individual, firm, corporation, partnership, joint venture, business
trust, receiver and any other person, group, combination or association
of any of them who shall be engaged in the business of supplying or
furnishing electricity, electrical power or electrical service in
the City of Warson Woods, St. Louis County, Missouri.
[R.O. 2012 §620.030; CC 1988 §640.030; Ord. No. 595 §4, 5-21-1985; Ord. No. 964, 6-16-1992]
All such persons, firms, companies or corporations described in Section 620.020 hereof, shall file with the City Clerk of the City of Warson Woods on or before the thirtieth (30th) day after the end of each calendar month, a verified statement of the gross receipts of such person, firm, company or corporation derived from the transaction of such business in the City of Warson Woods for the calendar month preceding such statement. At the end of filing the statement, such person firm, company or corporation shall also pay to the Collector an amount equal to nine percent (9%) of the gross receipts shown by such statement.
[R.O. 2012 §620.040; CC 1988 §640.040; Ord. No. 118 §5, 8-9-1957]
The City Clerk of the City of Warson Woods shall be and is hereby
authorized to investigate the correctness and accuracy of said statements
so filed, and for that purpose shall have access at all reasonable
times to the books, documents, papers and records of any person, firm,
company or corporation making such return in order to ascertain the
accuracy thereof.
[R.O. 2012 §620.050; CC 1988 §640.050; Ord. No. 116 §4, 8-9-1957]
The tax required to be paid by the provisions of this Chapter shall be in lieu of all other excise, license or occupation taxes or franchise payments upon any person, firm, company or corporation engaged in the business described in Section 620.020 hereof; provided however, that nothing herein contained shall be construed to exempt such person, firm, company or corporation from the payment to the City of Warson Woods of any tax levied by or for the benefit of said City upon any real or personal property belonging to any such person, firm, company or corporation.
[R.O. 2012 §620.060; Ord. No. 1032 §§1 — 2, 3-15-1994]
A.
For any
month when there is a change of user of residential (rate 001) or
non-residential (rate 043) electric service within the City, Union
Electric Company shall notify the City Clerk of the City in writing
within seven (7) working days after the end of the month of said changes,
indicating the address and the name(s) of electric user(s) per service
and address and in whose name service is connected or billed.
B.
Union
Electric shall submit annually to the City an invoice for its cost
associated with this Section. The initial annual cost of this service
shall not exceed one hundred fifty dollars ($150.00). Future price
increases, if any, will only reflect the actual cost incurred by Union
Electric to provide this service. The City shall pay to Union Electric
the amount of the invoice within thirty (30) days of receipt.
[R.O. 2012 §620.070; CC 1988 §640.060; Ord. No. 116 §6, 8-9-1957; Ord. No. 907, 11-19-1991]
Any person, firm, company or corporation referred to in Section 620.020 hereof who continues any business herein mentioned without complying with the requirements of this Chapter shall be guilty of an ordinance violation. Each day of such operation in violation of this Chapter shall constitute a separate offense.
[R.O. 2012 §620.080; Ord. No. 1487 §3, 9-20-2011]
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 electric utilities, including as imposed pursuant to Section 620.020 and at such rates established by Sections 620.020 and 620.030, 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.
