City of Eldon, MO
Miller County
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Table of Contents
Table of Contents

Section 635.010 Telephone Service Occupational Tax.

[CC 1988 §23.200; Ord. No. 2035 §1, 4-25-2006; Ord. No. 2047 §1, 8-22-2006]
Every person, firm, company or corporation engaged in the business of furnishing telecommunications service in the City of Eldon, Missouri, shall pay to the City of Eldon as a license tax or occupational tax six percent (6%) of the gross receipts derived from the furnishing of such service within said City. This gross receipts tax on telecommunications service shall be due and payable to the City Collector of Eldon, Missouri, every two (2) months, namely in January, March, May, July, September and November for services furnished during the preceding two (2) month period.

Section 635.020 Telephone Service Tax Not To Exempt Person From Other Taxes.

[CC 1988 §23.210]
The payments required by the provisions of Section 635.010 shall be in lieu of all other excise, charges, exactions, rentals, fees, impositions or other license or occupational taxes which the City may be authorized to impose upon any such person, firm, company or corporation licensed hereunder; but nothing herein contained shall be construed to exempt any such person, firm, company or corporation from any general or special ad valorem tax imposed upon the public generally by said City.

Section 635.030 Moving Telephone Wires Temporarily.

[CC 1988 §23.220]
All such persons, firms, companies or corporations licensed hereunder on the request of any person shall remove or raise or lower its wires temporarily to permit the moving of houses or other bulky structures. The expense of such temporary removal, raising or lowering of wires shall be paid by the party or parties requesting such raising or lowering of wires and payment in advance may be required. Not less than forty-eight hours' advance notice shall be given to arrange for such temporary wire changes.

Section 635.040 Trimming of Trees By Utilities.

[CC 1988 §23.230]
The right is hereby granted to all such persons, firms, companies or corporations licensed hereunder to trim trees, brush or hedges upon and overhanging the streets, alleys, sidewalks and public places of said City so as to prevent such foliage from coming in contact with utility wires and cables, all of said trimming to be done under the supervision and direction of the Governing Body of said City or of any City Official to whom said duties have been or may be delegated.

Section 635.050 Natural Gas Occupational Tax

[CC 1988 §23.400]
Every person, firm or corporation engaged in the business of transmitting, distributing and selling natural gas under franchise in this City, for lighting, heating and power and for any and all other purposes shall pay to the City Collector of Eldon, Missouri, as a license or occupational tax six percent (6%) of the gross revenue derived from the sale and distribution of such natural gas to residential and commercial customers within the City limits, which sum shall be paid by such concern unto the City every three (3) months. There is hereby established four (4) taxable quarters for the purpose of this Chapter and a due date for taxes due as follows:
Taxable Quarter
Due Date of Return and Payment
January, February, March
April 30
April, May, June
July 31
July, August, September
October 31
October, November, December
January 31

Section 635.060 Electricity Occupational Tax

[CC 1988 §23.410]
Every person, firm or corporation engaged in the business of manufacturing, transmitting, distributing and selling electricity for lighting, heating and power and for any and all other purposes shall pay to the City of Eldon as a license or occupational tax six percent (6%) of the gross revenue derived from the sale and distribution of such electrical energy to residential and commercial customers within the City limits, which sum shall be paid by such concerns to the City every three (3) months. There is hereby established four (4) taxable quarters for purpose of this Chapter and a due date or taxes due as follows:
Taxable Quarter
Due Date of Return and Payment
December, January, February
March 31
March, April, May
June 30
June, July, August
September 20
September, October, November
December 31

Section 635.070 Natural Gas and Electricity Taxes Not To Exempt Persons From Other Taxes.

[CC 1988 §23.420]
The tax required to be paid by Sections 635.050 and 635.060 shall be in lieu of any other occupational or franchise tax required of any person, firm or corporation engaged in the businesses described in Sections 635.050 and 635.060 hereof and nothing herein contained shall be so construed as to exempt any person, firm or corporation from payment to the City of any tax which the City may levy upon the real or personal property belonging to such person, firm or corporation, nor the tax required of merchants and manufacturers for the sale of anything other than such natural gas service or electrical service described herein, nor shall the tax herein required exempt any such person, firm or corporation from the payment of any other tax which may be lawfully required other than the occupational or franchise tax on the businesses described in Sections 635.050 and 635.060.

Section 635.080 Forms For Reporting Taxes Due.

[CC 1988 §23.430]
The City Administrator shall develop such forms as he/she deems necessary for the reporting of the tax computations reflecting the taxes due under Sections 635.050 to 635.070.

Section 635.090 No Automatic Adjustments.

[Ord. No. 2011-40 §1, 9-21-2011]
Pursuant to Section 393.275, RSMo., any and all other applicable authority, the City shall maintain the tax rate of its business license taxes on the gross receipts of electric utilities without reduction notwithstanding any periodic fluctuations in the tariffs of such utility corporations or any notice thereof including, but not limited to, notice sent under Section 393.275, RSMo.