[CC 1974 §610.040; Ord. No. 204 §§1 — 7, 6-6-1974]
A.
Every
person, firm or corporation now or hereinafter engaged in the business
of supplying or furnishing water service in Velda City, County of
St. Louis, Missouri, shall pay to the said City as a license or occupational
tax six percent (6%) of the gross receipts derived from such business
within the City.
B.
Every
person, firm or corporation engaged in the business hereinbefore set
forth in Velda City is hereby required to file with the City Clerk
of Velda City, County of St. Louis, Missouri, on or before July 31,
1974, a sworn statement showing the gross receipts derived from the
transaction of such business in Velda City from the effective date
of this provision, namely June 6, 1974, until the last day of July,
1974, and on or before the last day of October, January, April and
July of each year thereafter, showing the gross receipts derived from
such business for the three (3) months immediately preceding the date
of the statement, and at the same time pay to the Collector of Velda
City, County of St. Louis, Missouri, the tax hereinbefore set forth,
provided however, that it shall not be necessary to include in each
such statement nor calculate the tax upon any receipts derived from
any such service furnished the City or any other governmental unit
therein.
C.
The
Board of Aldermen, or such person authorized by them, shall be and
are hereby authorized to investigate the correctness and accuracy
of the statement so filed and for that purpose shall have access at
all reasonable business hours to the books, documents, papers and
records of any person making such return in order to ascertain the
accuracy thereof.
D.
Any
person, firm or corporation engaged in the business hereinbefore set
forth within Velda City, making any payment to the City under any
ordinance or contract pursuant thereto heretofore enacted, shall receive
credit for such payments on the tax set forth herein.
E.
Nothing
contained in this Section shall be so construed as to exempt any person,
firm or corporation to which this Section is applicable from the payment
to Velda City of the tax which Velda City levies upon the real or
personal property belonging to any such person, firm or corporation.
F.
Nothing
herein contained shall be construed as giving to the water company
any exclusive privileges, nor shall it effect any prior or existing
rights of the water company to maintain its water supply and distribution
system within Velda City.
