HomeMy Public PortalAboutORD09309 IB ILL NO
INTRODUCED BY COUNCILMAN
40 ORDINANCE NO. _`�
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI , LEVYING A TAX ON
THE GROSS RECEIPTS OF PERSONS, FIRMS OR CORPORATIONS ENGAGED IN
THE BUSINESS OF SELLING NATURAL GAS, MANUFACTURED GAS, ELECTRICITY,
OR BOTH GAS AND ELECTRICITY, OR FURNISHING TELEPHONE SERVICE,
TELEC0MMUNICATIONS SERVICES OR COMMUNITY ANTENNA TELEVISION SYSTEMS
TO THE PUBLIC FOR THE PRIVILEGE OF CONDUCTING SUCH BUSINESS IN THE
CITY OF JEFFERSON, MISSOURI , AND USING AND OCCUPYING THE STREETS
AND PUBLIC: WAYS OF SAID CITY WITH DISTRIBUTION FACILITILo, AND
REPEALING NO. 8356, AND SECTIONS 16-68 THROUGH 16-72 , INCLUSIVE, OF
THE JEFFERSON CITY CODE, 1978, AND ENACTING IN LIEU THEREOF NEW
SECTIONS 16-68 THROUGH 16-78, INCLUSIVE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JEFFERSON,
MISSOURI , AS FOLLOWS:
Section 1. Ordinances Nos. 8034, 8035, and 8036, Paragraph 19
of Ordinance No. 8356, and Sections 16-68 through 16-72 , inclusive,
of the Jefferson City Code, 1978, are hereby repealed, effective
August 1, 1979. The Code of the City of Jefferson, 1978, is
amended by the adoption of new provisions to be known as Sections
16-68 through 16-78, inclusive, of the Code, to read as follows:
Section 16-68. Imposed.
Every person, firm or corporation engaged in the business
of selling and distributing natural gas, manufactured gas,
electricity, or both gas and electricity, or furnishing
telephone service, telecommunication services or operating
community antenna television systems, for residential,
commercial , business, manufacturing and industrial purposes in
the City of Jefferson, and who installs its pipes, lines,
wires, appurtenances or other facilities, or uses its pipes,
lines, wires, appurtenances or other facilities in, upon, over,
across, along or under the streets and alleys and other public
places of the .City, or who shall furnish these services withi
the City, shall pay to the City a tax equal to seven (7%)
per cent of the gross receipts derived from such business in
said City as a tax for conducting such business within the
City and for using and occupying the streets, alleys and
other public highways, roads and places in the City for its
distribution system.
III! IN RMEM
•
Section 16-60. Statement of gross receipts; payment.
It is hereby made the duties of those persons, firms or
corporations mentioned in Section 16-68 to file with the City
Clerk, on or before the 15th day of each calendar month, a
statement of the gross receipts of such person, firm or
corporation, for the calendar month immediately preceding the
date of the statement , clearly showing the gross receipts of
such person, firm or corporation from the operation of such
business. Such statement shall be verified by the affidavit
of an individual person, or in the case of a firm or
corporation, by the principal officer thereof. At the time
of filing the monthly statement required, the person, firm or
corporation shall pay to the City Collector an amount equal
to seven (7%) per cent of the gross receipts shown by the
statement filed.
Section 16-70. Tax imposced on use and occupation of
public streets, etc. , exemptions from property taxes, etc. ,
not authorized.
The tax imposed by this article :shall be a tax on and
for the use and occupation of the streets, alleys and other
public highways and places of the :;
1
Section 16-72. Disposition of revenue.
All funds received from the tax imposed by this article
shall be used as follows:
(a) Funds derived from such taxes on any community
antenna television system shall be credited to the General
Revenue Fund.
(b) All remaining gross receipts utility taxes collected
shall be allocated as follows:
(1) Park Fund. Twelve (12%) percent ;
(2) Airport Fund, Twelve (12%) per cent ;
(3) General Revenue Fund, Seventy six (76%)per cent.
Section 16-73. Exemptions.
(a) There shall be no exemptions for any class of
customers except as provided herein. The total gross revenues
of all classes of rates and customers received by all persons,
firms or corporations public and private, or governmental
entities, hereunder shall be included in determining the
amount of tax payable. No sales of utility services shall be
excluded from computations hereunder and no purchaser of
utility services shall be exempt from payment of charges added
to customer bills to recover payments hereunder.
(b) Not withstanding the provisions of Section 16-73(a),
there is hereby established a maximum tax to be collected
hereunder in the amount of $15,000. 00 from persons, firms or
corporations engated in manufacturing, which is defined to
mean those engaged in the conversion of raw materials into
articles or substances, goods, wears, or merchandise.
Section 16-74. Annual up blic hearing.
Commencing July, 1980, and annually thereafter, there
shall be held a public hearing to determine a levy on utility
gross receipts tax as provided for herein, for the subsequent
City fiscal year. These public hearings shall be called by
the City Council or by a Committee of the Council appointed
by the Mayor. After a public hearing, the Council shall by
Ordinance establish a gross receipts tax levy for the
subsequent fiscal year.
Section 16-75. Installments due - when.
The first installment for the tax provided for herein
shall be due and payable on the 15th day of September, 1979,
for utility company receipts for the calendar month of
August, 1979. Installments shall thereafter be paid pursuant
to Section 16-69.
Section 16-76. CATV systems - statement required.
With respect to community antenna television systems,
concurrently with the monthly payment due April 15 each year,
the person, firm or corporation operating a community antenna
television system shall file with the City Clerk a verified
® statement listing its total number of subscribers and its
total gross revenues for the preceding calendar year, and
such statement shall be audited by a reputable Certified
Public Accountant.
Section 16-77. Water service tax repealed.
The gross receipts tax on water services is hereby
repealed effective August 1, 1979. Final payments and reports
by water service suppliers shall be due September 15, 1979.
Section 16-78 Penalties.
Should any person, firm or corporation mentioned in
Section 16-68 hereof fail to file the statement or pay the
tax as provided for in this Ordinance by the date due, the
said person, firm or corporation shall be penalized in an
amount equal to ten (_10°x) per cent of the amount of the tax
then due for- the failure to file the statement or pay the
tax when due, which penalty shall be payable to the City
of Jefferson. Other persons, firms or corporations violating
the provisions of this Ordinance shall, upon conviction, be
punishable by a fine not to exceed Five Hundred ($500. 00)
Dollars and/or confinement (of individuals, or in the case
of firms or corporations, their partners, owners or officers)
in the county jail not to exceed ninet
y.. C90j. daYs. Each. ten
(10) days that violations continue shall constitute a separate
offense and shall be punished as provided herein.
Section 2. This Ordinance shall be in full force and effect
from and after its passage and approval.
Passed 7— 16 �7 9 _ Approved e7` 16 - -? T
P e den of the Co cil Mayor
Attest
Clerk