Article I Businesses Supplying Electricity
[Ord. No. 4 §1, 2-1-1979]
The word "person", when used in this Article, shall include any individual, firm, co-partnership, joint partnership, joint venture, association, corporation, estate, business trust, trustee, receiver, syndicate or any other group or combination acting as a unit, in the plural as well as in the singular number. The term "gross operating revenue" as used in this Chapter shall mean the aggregate amount of all sales and charges from the business of furnishing or supplying light, electricity, electrical service and power within the City during any period, less discounts, credits, refunds, sales taxes and uncollectible amount.
[Ord. No. 4 §2, 2-1-1979]
Every person now or hereafter engaged in the business of supplying electricity for compensation for any purpose in the City of New Melle, Missouri, shall pay to the City of New Melle, Missouri, as a license tax a sum equal to three percent (3%) of the gross operating revenue derived from such business within the corporate limits exclusive of the sales of electricity to the municipality for street lighting, water pumping and other municipal purposes.
[Ord. No. 4 §3, 2-1-1979]
Every person now or hereafter engaged in the business described in Section 615.020 hereof shall pay to the Collector of the City of New Melle, Missouri, on the fifteenth (15th) day of each month of each year that this Article is in force and effect an amount equal to three percent (3%) of said person's gross receipts from the said business herein named for the preceding month.
Reports And Payments. It shall be the duty of every person engaged in any of the businesses described in this Chapter to file with the City Clerk on or before the last day of each month a sworn statement showing the gross operating revenue derived from the transaction of such business in the City during the previous calendar month, and at such times pay to the City the tax thereon as hereinabove set forth at the rate of three percent (3%), and the license granted on the payment of such tax shall be issued to cover the next ensuring calendar month.
[Ord. No. 4 §4, 2-1-1979]
The tax herein required to be paid shall be in lieu of any other occupational tax required of any person engaged in the business enumerated in Section 615.020 hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of New Melle of merchants or manufacturers for the sale of anything other than electricity, nor shall the tax herein required exempt any such person from the payment of any other tax, which may be lawfully required, other than an occupational tax on the business described in Section 615.020.
The City or any auditor employed by the City if 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.
[Ord. No. 318 §2, 9-21-2011; Ord. No. 328 §2, 3-30-2012]
The Board of Aldermen 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 utility corporations, 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, regardless of the amount of any tariff increase.