[CC 1976 §14-70; Ord. No. 1329 §1, 1-28-1974; Ord. No. 1705 §1, 10-8-1979]
The amount of any license fee paid to the City of Overland pursuant
to Section 2 of Ordinance Numbers 1187, 1188, 1189, and 1190 by a
person engaged in the business of selling, supplying or distributing
water service, electric service, gas service or telephone service
on account of sales of such person to an exempt consumer, as herein
defined, for utility services rendered to such consumer's residence,
shall be partially refunded by the City of Overland directly to such
Exempt Consumer according to the provisions set out hereunder.
[CC 1976 §14-71; Ord. No. 1329 §2, 1-28-1974; Ord. No. 1384 §1, 12-9-1974; Ord. No. 1705 §1, 10-8-1979; Ord. No. 1820 §1, 8-10-1981]
For the purpose of this Chapter, "exempt consumer" shall mean any consumer who owns or rents residential property located
within the City of Overland, who occupies the same as his/her customary
place of residence and who, on the first (1st) day of the calendar
year is sixty-two (62) years of age or older, is receiving retirement
benefits under the National Social Security Act or under a railroad
retirement program, a United States military pension program or a
civil service retirement program, or a teacher's retirement program,
or who is physically disabled, not gainfully employed, and receiving
disability benefits under the National Social Security Act or a railroad
disability pension, a United States military disability pension, a
civil service disability pension, or a teacher's disability pension.
[CC 1976 §14-72; Ord. No. 1329 §3, 1-28-1974; Ord. No. 1705 §1, 10-8-1979; Ord. No. 2003-45 §1, 7-14-2003]
Any person claiming to be entitled to a refund pursuant to this
Chapter for taxes paid during such year shall submit a request for
such refund to the City Clerk or his/her delegate, together with such
proof of claim as may be required by the City Clerk. Such proof of
claim may, at the discretion of the City Clerk, include proof of age
and copies of utility bills and proof of payment of such bills. Claims
for rebate will be made once a year starting on January 1, 1979, and
collection will be effective starting January 1, 1980. If claims are
not filed in four (4) months from date due, such claims will be null
and void.
[CC 1976 §14-73; Ord. No. 1705 §1, 10-8-1979; Ord. No. 2533 §1, 10-23-1989; Ord. No. 95-25 §1, 5-23-1995; Ord. No. 2003-60 §1, 9-23-2003]
The amount of refund owing to each exempt consumer, who is a
property owner, shall not exceed the amount of such exempt consumer's
paid real estate and personal property taxes or one-third (⅓)
of the total amount of utility taxes paid by the exempt consumer in
the year for which the utility tax rebate is to be made, whichever
amount is the higher. For each exempt consumer who is a renter, the
amount of refund shall be one-third (⅓) of the total amount
of utility taxes paid by the exempt consumer for the year in which
the utility tax rebate is to be made.
[CC 1976 §14-74; Ord. No. 1329 §5, 1-28-1974; Ord. No. 1705 §1, 10-8-1979]
Nothing contained herein shall in any way alter or diminish
the obligation of any person, firm, or corporation licensed pursuant
to Ordinance Numbers 1187, 1188, 1189, and 1190 of the City of Overland,
to pay a license tax computed on the full amount of his/her gross
sales to consumers within the City or otherwise to comply with the
provisions of said ordinances. The exemption herein provided shall
inure to the benefit of exempt consumers only, and shall be administered
by the City of Overland for their benefit.
[CC 1976 §14-75; Ord. No. 1329 §6, 1-28-1974; Ord. No. 1705 §1, 10-8-1979]
Refunds herein required shall be paid from the General Funds
of the City.
[Ord. No. 2011-27 §2, 9-12-2011]
The City Council has made its determination pursuant to Section
393.275, RSMo., to maintain the tax rate of its business license tax
on the gross receipts of electric, water and gas utilities as set
forth in this Chapter, without reduction, regardless of the amount
of any tariff increase. Therefore, the rates for business license
taxes set forth in this Chapter shall be maintained, without reduction,
notwithstanding any changes or increases in the tariffs of such utility
corporations or any notice thereof including, but not limited to,
notice sent pursuant to Section 393.275, RSMo.
