Editor's Note — As to telephone tax, see Ord. No. 20.013,
enacted February 13, 1990.
[Ord. No. 44-06 §630.010, 11-7-2006]
As used in this Chapter, the following terms shall have these
prescribed meanings:
Any company engaged in the business of transmitting natural
or manufactured gas for resale to consumers to be used by such consumers
for whatever use such natural on manufactured gas may be put to by
such consumers.
[Ord. No. 44-06 §630.020, 11-7-2006]
Every person, firm or corporation engaged in the business of
selling and distributing natural gas, manufactured gas, steam, electricity,
or both gas and electricity or commercial, business, manufacturing,
industrial, or for any other purposes in the City who shall furnish
these services within the City shall pay to the City a tax equal to
five percent (5%) of the gross receipts solely derived from the sale
of natural gas, manufactured gas, steam, electricity, or both gas
and electricity in the City as a license tax for conducting such business
within the City.
[Ord. No. 44-06 §630.030, 11-7-2006]
It is hereby made the duties of those persons, firms or corporations mentioned in Section 625.020 to file with the City Clerk, on or before the fifteenth (15th) day of each calendar month, a statement of the gross receipts of such person for the calendar month immediately preceding the date of the statement, clearly showing the gross receipts as calculated under this Chapter of such person from the sale of natural gas, manufactured gas, steam, electricity, or both gas and electricity. Such statement shall be verified by the affidavit of an individual person, or in the case of a firm or corporation, by the principal officer thereof. At the time of filing the monthly statement required, the person, firm or corporation shall pay to the City the license tax required under Section 625.020.
[Ord. No. 44-06 §630.030, 11-7-2006]
A.
There
shall be no exemptions for any class of customers except as provided
in this Section. The total gross revenues of all classes of rates
and customers received by all persons, public and private, or governmental
entities, hereunder shall be included in determining the amount of
tax payable under this Chapter. No sales of utility services as set
forth in 625.020 shall be excluded from computations hereunder and
no purchaser of utility services shall be exempt from payment of charges
added to customer bills as permitted under Missouri Public Service
Commission or Federal Communications Commission rulings to recover
payments hereunder.
B.
The provisions of Subsection (A) notwithstanding, the reportable, taxable gross receipts for each utility customer per product and/or service stated in Section 625.020 derived from persons engaged in manufacturing shall not exceed an amount which, when the tax is applied, results in a total tax of fifteen thousand dollars ($15,000.00) per year per utility service per manufacturer. "Manufacturing" is defined for purposes of this Section to be the conversion of materials
into articles, substances, goods, wares, or merchandise and shall
include large-scale assembly and distribution facilities. Manufacturing
must be the primary activity of the entity, and the limitation of
tax shall not apply to retail, wholesale or commercial facilities
of the manufacturers. It shall be the duty of the City Finance Director
to review applications of persons seeking status as a manufacturer
under this Subsection, and to issue a certificate of qualification
for manufacturer. The limitation of tax shall not be effective until
such certificate is delivered to the utility. The State owned buildings
comprising the capitol complex shall receive the same consideration
as manufacturers for the purpose of establishing maximum tax liabilities
under this Section (i.e, fifteen million dollars ($15,000,000.00)
maximum annual tax liability per utility service.)
