[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:
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.
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; Ord. No. 775, 2-14-2023; Ord.
No. 782, 6-13-2023]
A.
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.
B.
The gross receipts tax imposed upon any public utility, including, but not limited to, any gas corporation, electric corporation, water corporation, or sewer corporation, pursuant to Chapter 625 of the Code of Ordinances of the City of Normandy, shall be maintained at its existing rate of eight percent (8%), despite any tariff increases awarded to any public utility effective on or before May 30, 2023.
[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.
