City of Overland, MO
St. Louis County
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Table of Contents
Table of Contents
[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.