Cross Reference — As to licenses and miscellaneous business regulations, ch. 605.
[1]
State Law Reference — Authority to require license tax,
§94.110, RSMo.
[R.O. 2013 §22-16; Ord. No. 4.4 (Bill No. 37) §1, 1-4-1973]
The following terms, wherever used or referred to in this Chapter,
shall have the meanings set out in this Section unless a different
meaning clearly appears from the context:
Every individual, firm, corporation, partnership, joint venture,
business trust, receiver and any other person, group, combination
or association, or any of them, who shall be engaged in the business
of supplying or furnishing electricity, electrical power, electrical
service, gas, gas service, telegraph service or exchange telephone
service in the City.
What is commonly known as natural gas, as well as LPG gas
or any other form of gaseous substance, whether man-made or not, which
may be reasonably interchangeable with natural gas.
The aggregate amount of all sales and charges for the commodities
or services described under the term "business organizations" made
by a business organization in the City during any period less discounts,
credits, refunds, sales taxes and uncollectible accounts actually
charged off during the period.
[R.O. 2013 §22-17; Ord. No. 4.4 (Bill No. 37) §2, 1-4-1973; Ord. No. 4.4 (Bill No. 75) §3, 5-8-1973; Ord. No. 4.4 (Bill No. 483) §3, 6-21-1979; Ord. No. 4.1 (Bill No. 811) §1, 5-16-1985; Ord. No. 4.4 (Bill No. 880) §1, 5-1-1986; Ord. No. 4.1 §1, 8-20-1987; Ord. No. 4.4 (Bill No. 1350) §1, 10-15-1992; Ord. No. 4.4 (Bill No. 1352) §1, 11-5-1992; Ord. No. 4.4 (Bill No. 2308) §1, 6-5-2008]
A.
Every business organization supplying or furnishing electricity
or electrical power or electrical service in the City shall pay to
the City an annual license or occupation tax in the amount equal to:
1.
Six percent (6%) of the gross receipts of such business derived
from all users who are residential customers;
2.
Six and nine-tenths percent (6.9%) of the gross receipts of
such business derived from all users who are not residential customers.
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The term "residential customer", as used in
this Subsection, means customers subject to the residential service
rate tariff as approved by the Missouri Public Service Commission.
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B.
Every business organization supplying or furnishing gas or gas service
in the City shall pay to the City an annual license or occupation
tax in the amount equal to:
1.
Six percent (6%) of the gross receipts of such business derived
from all users who are residential customers;
2.
Seven and one-half percent (7.5%) of the gross receipts of
such business derived from all users who are not residential customers.
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The term "residential customer", as used in
this Subsection, means a customer using residential service. The term "residential service", as used in this Subsection, means
service to a customer using gas or gas service for domestic household
purposes through a single meter for either a single-family dwelling
unit or for service to not more than four (4) single dwelling units
served by a single meter in a multiple-family building or portion
thereof; provided however, that in any event the usage of residential
service must constitute more than fifty percent (50%) of the total
metered usage.
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C.
Every business organization supplying or furnishing telecommunications,
telegraph service or exchange telephone service to the City shall
pay to the City an annual license or occupation tax in the amount
equal to:
1.
Six percent (6%) of the gross receipts of such business derived
from all users who are residential customers; or
2.
Seven and one-half percent (7.5%) of the gross receipts of
such business derived from all users who are not residential customers.
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The term "residential customer", as used in
this Subsection, means a customer subject to the residential service
rate tariff as approved by the Missouri Public Service Commission.
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Notwithstanding any other provisions of this Subsection, in
determining whether a particular customer or service address is residential
or business, a wireless telecommunications company may rely upon existing
customer classifications in its books and records, kept in the ordinary
course of business, such as "individual", "consumer", "enterprise",
"business", "corporate", "non-residential", or "government".
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[R.O. 2013 §22-19; Ord. No. 4.4 (Bill No. 37) §4, 1-4-1973]
Should the City not be satisfied with the accuracy of a monthly
return filed pursuant to this Chapter, or any statement required in
support thereof, he/she may require the officers and employees of
the business organization concerned to submit themselves and its books
and records to his/her examination. Should it be ascertained that
the gross revenue, taxed pursuant to this Chapter, of the business
organization during the time specified is greater than the amount
stated, such business organization, notwithstanding its return, shall
pay the license tax on its gross revenues as ascertained by the City.
[R.O. 2013 §22-20; Ord. No. 4.4 (Bill No. 37) §6, 1-4-1973]
In the event that any business organization fails to pay any
tax levied under this Chapter or to discharge any liability in respect
thereof, the City Attorney, at the request of the City, may file suit
in the name of the City in any court of competent jurisdiction to
enforce the payment of the tax and liability.
[R.O. 2013 §22-21; Ord. No. 4.4 (Bill No. 37) §8, 1-4-1973]
The revenue received from the license tax levied by this Chapter
shall be deposited in the General Revenue Fund of the City.
[R.O. 2013 §22-23; Ord. No. 4.4 (Bill No. 37) §7, 1-4-1973]
Any business organization violating any provisions of this Chapter, or any employee, assistant, agent or any other person taking part in, joining or aiding in a violation of any provision of this Chapter may be prosecuted as provided by law for the violation of ordinances of the City and upon conviction shall be punished as provided in Section 100.140 of this Code.
[R.O. 2013 §22-24; Ord. No. 4.4 (Bill No. 550) §1, 6-5-1980]
The amount of any license tax paid to the City of Arnold pursuant to Article I of Chapter 630 of the Code of Ordinances of the City of Arnold, Missouri, by a business organization as defined in Section 630.010 of said Article on account of sales of electrical power, electrical service, electricity, gas and gas service to an exempt consumer as herein defined, for said services rendered to the consumer's residence, shall be refunded by the City of Arnold, Missouri, directly to such exempt consumer, according to the percentages and amounts hereinafter set forth.
[R.O. 2013 §22-25; Ord. No. 4.4 (Bill No. 550) §1, 6-5-1980]
For the purpose of the refund provided for in this Article, "exempt consumer" shall mean any consumer who owns or leases
residential property located within the City of Arnold, Missouri,
who occupies the same as his/her customary place of residence and
who, on the first (1st) day of any refund period as set forth hereinafter,
is sixty-two (62) years of age or older, or any such person who is
under the age of sixty-two (62) years of age but is certified as totally
disabled, provided further, if said person is a head of household.
For purposes of this Article, a "head of household" shall be defined to be any person who supports himself/herself and
is not dependent upon any other person for support, or who supports
himself/herself and other persons. Any person qualifying for the refund
provided for herein as a disabled person must also meet the residential
requirements of this Section.
[R.O. 2013 §22-26; Ord. No. 4.4 (Bill No. 550) §1, 6-5-1980; Ord. No. 4.4 (Bill No. 709) §§1 —
2, 9-1-1983]
Within thirty (30) days on and after April first (1st) and October
first (1st) of each year, any person claiming to be entitled to a
refund pursuant to this Article for taxes paid on account of sales
during the six-month period of March first (1st) through August thirty-first
(31st) and September first (1st) through February twenty-eighth (28th)
of each year shall submit a request for such refund to the Clerk together
with such proof of claim as may be required by the City. Such proof
of claim may, at the discretion of the City Administrator, include
proof of age, copies of utility bills, certification of disability
or head of household status, proof of payment of bills, names of persons
residing at the residence, and such other information as is reasonably
necessary to determine whether or not the applicant meets the qualifications
for a refund.
[R.O. 2013 §22-27; Ord. No. 4.4 (Bill No. 2036) §§1 — 2, 3-4-2004]
The amount of refund owing to each exempt consumer shall be
the amount of the license tax imposed by this Code, as a result of
such consumer's payments during the preceding calendar six (6)
months for services rendered by the business or organizations taxed
pursuant to the license tax of this Chapter to the residence of the
exempt consumer, reduced by a percentage variable dependent upon the
level of income of the household in which the exempt consumer resides,
and the number of persons of the household as hereinafter set forth.
For the purpose of this Chapter and the determination of the percentage
refund, the level of income shall include the gross income of all
persons residing in the household with the exempt consumer, and "household" shall be defined as including all persons living
in the residence. The percentage refund shall be computed according
to the following chart.
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Household Size
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Level of Income
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1
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2
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3
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4 or more
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$10,000.00
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100%
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100%
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100%
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100%
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$15,000.00
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75%
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100%
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100%
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100%
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$20,000.00
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50%
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75%
|
100%
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100%
|
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$25,000.00
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25%
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50%
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75%
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100%
|
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$30,000.00
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15%
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35%
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50%
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75%
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"Gross income" is defined as all taxable and
non-taxable income received by the consumer and all members of the
household, including, but not limited to, wages, Social Security payments,
pensions, investment income, rents, royalties, and other miscellaneous
income.
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[R.O. 2013 §22-28; Ord. No. 4.4 (Bill No. 550) §1, 6-5-1980]
Nothing contained herein shall in any way alter or diminish the obligation of any persons licensed pursuant to Article I of Chapter 630 of the Code of Ordinances of the City of Arnold, Missouri, to pay the 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 Code. The exemption herein provided shall inure to the benefit of exempt consumers only and shall be administered by the City of Arnold for their benefit.
[R.O. 2013 §22-29; Ord. No. 4.4 (Bill No. 550) §1, 6-5-1980]
Refunds herein required to be made shall be paid from funds collected by the City from the tax imposed by Article I of Chapter 630 of the Code of Ordinances of the City of Arnold. The City shall budget each year an appropriate amount to be set aside from the license taxes collected each six (6) months sufficient to pay such refunds as may be authorized by this Article.
