[Ord. No. 1885, § 1, 11-9-1982]
As used in this article, the term "gross receipts" means the
aggregate amount of all sales and charges of the commodities or services
hereinabove described in the City during any period, less discounts,
credits, refunds, sales taxes and uncollectible amounts actually charged
off.
[Ord. No. 11, § 5, 9-27-1949; Ord. No. 12, § 5, 9-27-1949; Ord. No. 13, § 5, 9-27-1949; Ord. No. 14, § 5, 9-27-1949; Code 1965, § 39.08]
Any person engaged in any business to which this article applies
who violates any provision hereof shall be deemed guilty of an offense
and upon conviction thereof shall be subject to a fine of not less
than $100 nor more than $500 for each such offense and each day such
violation continues shall be deemed a separate offense.
[Code 1965, § 39.01; Ord. No. 1157, § 1, 12-9-1969; Ord. No. 3947, § 1, 11-22-2005; Ord. No. 3989, § 1, 7-25-2006]
Every person or entity in the business of supplying or furnishing
water or water services in the City of Crestwood shall pay to the
City, as an annual license or occupational tax, an amount equal to
6% of the gross receipts derived from residential subscribers within
the City and a license or occupational tax of 7% of the gross receipts
derived from commercial subscribers within the City.
[Code 1965, § 39.02; Ord. No. 1159, § 1, 12-9-1969; Ord. No. 3236, § 1, 10-6-1992; Ord. No. 3239, § 1, 11-24-1992; Ord. No. 3947, § 2, 11-22-2005; Ord. No. 3990, § 1, 7-25-2006]
Every person or entity in the business of supplying or furnishing
gas or gas services in the City of Crestwood shall pay to the City,
as an annual license or occupational tax, an amount equal to 6% of
the gross receipts derived from residential subscribers within the
City and a license or occupational tax of 7% of the gross receipts
derived from commercial subscribers within the City.
[Code 1965, § 39.03; Ord. No. 1160, § 1, 12-9-1969; Ord. No. 2007, § 1, 5-28-1985; Ord. No. 3947, § 3, 11-22-2005; Ord. No. 3991, § 1, 7-25-2006]
Every person or entity in the business of supplying or furnishing
electricity, electric power or electric service in the City of Crestwood
shall pay to the City, as an annual license or occupational tax, an
amount equal to 5.7% of the gross receipts derived from residential
subscribers within the City and a license or occupational tax of 7%
of the gross receipts derived from commercial subscribers within the
City.
[Code 1965, § 39.04; Ord. No. 1158, § 1, 12-9-1969; Ord. No. 3978, §§ 1 — 4, 4-25-2006]
Pursuant to the provisions of Section 94.270 of the Revised
Statutes of Missouri, every person now or hereafter engaged in the
business of supplying or furnishing telephones or telephone service
in the City shall pay to the City as a license or occupational tax
6% of the gross receipts derived from such business within the City.
[Code 1965, § 39.05; Ord. No. 1372, § 1, 7-25-1972]
On the thirty-first day of July, 1972, every person engaged
in the business of supplying or furnishing water or water service,
gas or gas service, electricity, electric power or electrical service
or telephones or exchange telephone service in the City shall file
with the City Clerk/Collector a sworn statement showing the gross
receipts derived from such business in this City, for the period from
January 1, 1972 through June 30, 1972, and at the same time pay to
the City Clerk/Collector the tax due thereon at the rate set out in
this article, and thereafter on the last day of every month commencing
with August 31, 1972, shall file with the City Clerk/Collector a sworn
statement of the gross receipts from such business for the previous
calendar month and at the same time pay to the City Clerk/Collector
the tax due on such gross receipts as above provided. It shall not
be necessary to include in such statement, nor calculate the tax upon
any receipts derived from any such services furnished the City or
any other governmental unit therein.
[Ord. No. 11, § 3, 9-27-1949; Ord. No. 12, § 3, 9-27-1949; Ord. No. 13, § 3, 9-27-1949; Ord. No. 14, § 3, 9-27-1949; Code 1965, § 39.06]
The City Clerk/Collector and such other persons as may be designated
by the Board of Aldermen from time to time are hereby authorized to
investigate the correctness and accuracy of the statement so filed
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. 11, § 4, 9-27-1949; Ord. No. 12, § 4, 9-27-1949; Ord. No. 13, § 4, 9-27-1949; Ord. No. 14, § 4, 9-27-1949; Code 1965, § 39.07]
This article does not exempt any person to which this article
is applicable from the payment to the City of the tax which the City
levies upon the real or personal property belonging to such person.
[Ord. No. 5334, 2-15-2023]
(a)
The gross receipts tax imposed upon gas corporations, including, but not limited to Spire, pursuant to Section 25-44 of the Municipal Code of the City of Crestwood, Missouri, shall be maintained at its existing rate of 6% of the gross receipts derived from residential subscribers within the City and a license or occupational tax of 7% of the gross receipts derived from commercial subscribers within the City, despite the tariff increase awarded by the PSC to Spire effective on January 18, 2023.
(b)
Pursuant to Section 393.275, RSMo., and any and all other applicable authority, the City shall maintain the tax rate of its business license taxes on the gross receipts of any business supplying or furnishing electricity, gas, water or telephone service in the City, including as imposed pursuant to Article III of Chapter 25 of the Municipal Code of the City of Crestwood, Missouri, as may be amended from time to time, without reduction notwithstanding any periodic fluctuations in the tariffs of such utility corporations or any notice thereof, including, but not limited to, notice sent under Section 393.275, RSMo.
