[CC 1984 §8-185; Rev. M.C. 1963 §34.01; Ord. No. 2839 §1, 6-19-1967; Ord. No. 3140 §8-94; Ord.
No. 3408 §1, 6-6-1977; Ord. No. 4049 §1, 5-6-1985]
A.
Every
person now or hereafter engaged in the business of selling, distributing
or supplying electricity, electrical power or electrical service for
compensation shall pay to the City as a license or occupational tax
an amount equal to five and five-eighths percent (5 5/8%) of the gross
receipts derived from such business within the City.
B.
Every
person now or hereafter engaged in the business of distributing, supplying
or selling water for residential or commercial purposes in the City
to residential or commercial houses shall pay to the City as a license
or occupational tax an amount equal to six percent (6%) of the gross
receipts derived from such business within the City.
C.
The term "gross receipts", as used in this Section, shall mean the
aggregate amount of all sales and charges for commodities or services
hereinabove described during the period less credits, refunds, sales
taxes and uncollectible accounts actually charged off during the period.
[Ord. No. 4115 §1, 5-6-1986; Ord. No. 5184 §1, 9-19-2011]
The City of Richmond Heights does hereby maintain and continue in effect the rate of five and five-eighths percent (5 5/8%) for electric utility gross receipts tax, as set out in Section 620.010 and in accordance with the provisions of Section 393.275.2, RSMo., 2000, and any other successive similar legislation, the City will maintain the tax rate of its business license tax on the gross receipts of electric utility corporations as provided herein or as may be revised by the City Council from time to time regardless of tariff or rate actions of the Missouri Public Service Commission.
[CC 1984 §8-186; Rev. M.C. 1963 §34.02; Ord. No. 3140 §8-95; Ord. No. 3296 §1, 2-17-1976]
A.
Every person described in Section 620.010 shall file or cause to be filed monthly with the City Clerk a statement of the gross receipts derived from the operation of such business for such month. Such statement shall be filed no later than thirty (30) days after the close of each such monthly period.
B.
The statement
shall be verified by affidavit of the person, or principal officer
if a corporation, and the tax prescribed by this Article shall be
paid at the time of filing such statement.
[CC 1984 §8-187; Rev. M.C. 1963 §34.03; Ord. No. 3140 §8-96]
The tax required to be paid under this Article shall be in lieu of any other excise, license or occupational tax on any person engaged in the business described in Section 620.010. Such person, however, shall not be exempt from payment to the City of the tax which the City levies upon any real or personal property belonging to such person.
[CC 1984 §8-188; Rev. M.C. 1963 §34.04; Ord. No. 3140 §8-97; Ord. No. 4235 §1, 9-6-1988]
The City Manager or his/her designees are authorized to investigate
the accuracy of the statement filed under this Article. For that purpose
they shall have access at all reasonable times to the books, documents,
papers and records of any person making the return in order to ascertain
the accuracy of the statement.
[CC 1984 §8-189; Rev. M.C. 1963 §34.05; Ord. No. 3140 §8-98]
In the event that any person paying a tax under this Article
is required by the terms of any franchise contract or contract ordinance
entered into with the City to make any payments to the City, such
person shall receive a credit on such payment equal to the amount
of tax provided for in this Article. If the tax provided for in this
Article shall exceed the payments provided for in the franchise, contract
or contract ordinance, then the total payments required to be made
by the person shall be as provided in this Article.
[CC 1984 §8-190; Rev. M.C. 1963 §34.06; Ord. No. 3140 §8-99; Ord. No. 3408 §2, 6-6-1977]
If any person fails to file the statement or pay the tax provided
for in this Article when due, the person shall pay a penalty of ten
percent (10%) of the amount of tax then due. The penalty shall be
payable to the City.
