City of Normandy, MO
St. Louis County
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Table of Contents
Table of Contents
[R.O. 2012 §625.010; Ord. No. 4 §1, 6-6-1977; Ord. No. 574 §3, 9-26-2006]
For the purposes of this Chapter, the following terms shall have the meanings respectfully ascribed to them unless a different meaning clearly appears in the context:
GROSS RECEIPTS
The aggregate amount of all sales and charges of the commodities as services as herein described made by a public utility in the City of Normandy during any period less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off during the period.
PUBLIC UTILITY
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, electrical service, gas, gas service, water, water service, telegraph service or exchange telephone service in the City of Normandy.
[R.O. 2012 §625.020; Ord. No. 112 §§1 — 2, 10-21-1980; Ord. No. 229 §1, 12-11-1984; Ord. No. 574 §4, 9-26-2006]
Every individual public utility shall pay to the City of Normandy a license or occupational tax in the amount equal to eight percent (8%) of the gross receipts derived from business within the City of Normandy.
[R.O. 2012 §625.030; Ord. No. 246 §1, 5-13-1986; Ord. No. 348 §1, 10-13-1992; Ord. No. 349 §1, 11-10-1992]
In accordance with the authority granted to the City of Normandy, Missouri, under Section 393.275.2, RSMo., the rate of the license or occupational tax for each public utility providing services within the City of Normandy, which tax was previously established by law and in Section 625.020 at the rate of eight percent (8%) of the gross receipts of each said utility derived from business within the City of Normandy, is hereby maintained at the aforesaid rate.
[R.O. 2012 §625.040; Ord. No. 36 §1, 3-14-1978]
Every public utility shall file with the City Administrator of the City of Normandy a monthly statement showing the gross receipts derived from the operation of business during each month, which statement shall be filed within thirty (30) days after the close of each month, and the tax prescribed in Section 625.020 herein shall be paid at the time of the filing of such statement.
[R.O. 2012 §625.050; Ord. No. 4 §4, 6-6-1977]
The Treasurer of the City of Normandy or his/her deputies are hereby 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. 2012 §625.060; Ord. No. 4 §5, 6-6-1977]
The payments required by the provisions of this Chapter shall be in lieu of any other occupation taxes required of any public utility, but nothing herein contained shall be so construed as to exempt any public utility from the payment to the City of Normandy of taxes imposed upon the public generally by said City.