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Home My Public Portal AboutORD09322 i MENDED ' I ILL NO, 54 INTRODUCED BY COUNCILMAN Brant and Rackers Adh r ORDINANCE N ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI , LEVYING A TAX ON E GROSS RECEIPTS OF PERSONS, FIRMS OR CORPORATIONS ENGAGED IN HE BUSINESS OF SELLING NATURAL GAS , MANUFACTURED GAS, ELECTRICITY, R BOTH GAS AND ELECTRICITY, OR FURNISHING TELEPHONE SERVICE, OR ELECOMMUNICATIONS SERVICES TO THE PUBLIC FOR THE PRIVILEGE OF ONDUCTING SUCH BUSINESS IN THE CITY OF JEFFERSON, MISSOURI , AND SING AND OCCUPYING THE STREETS AND PUBLIC WAYS OF SAID CITY WITH ISTRIBUTION FACILITIES, AND REPEALING ORDINANCE NO. 9309, AND NACTING A NEW ORDINANCE IN LIEU THEREOF. ,t. E IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JEFFERSON, ISSOURI , AS FOLLOWS: Section 1. Ordinance Nos. 8034, 8035, and 8036, and Sections 16-68 through 16-73, inclusive, of the Jefferson City Code, 1978, are hereby repealed, effective August 1, 1979.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 16-77, 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, steam, electricity, or both gas and electricity, or furnishing telephone service, telecommunication services for residential, commercial, business, manufacturing, industrial, or for any other 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 facilit'ie in, upon, over, across, along or under the streets and alleys and other public places of the City, or who shall furnish these services within the City, shall pay to the City a tax equal to seven (7%) per cent of the gross receipts solely derived from the sale of natural gas, manufactured gas, steam, electricity, or both gas and electricity, and from charges for local telephone or telecommunication services 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 !i system. II I I -2- Section 16-69. 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 as calculated under this ordinance of such person, firm or corporation from the sale of natural gas, manufactured gas, steam, electricity or both gas and electricity, from charges for local telephone and telecommunication services. Such statement shall be verified by the affidavit of an individual person, or in the case of a firm or corporation, by the AM 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 Iof the gross receipts shown by the statement filed. Section 16-70. Tax imposed 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 City for the lines, wires, pipejine and other facilities of the distributions system of the persons, firms or corporations mentioned in Section 16-68 and nothing herein contained shall be so construed as to exempt any person, firm or corporation, public or private, or governmental entity from the payment to the City of the tax which the City levies upon any real or personal property, including ad valorem taxes, belonging to any persons, firms or corporations. Section 16-71 Telephone and telecommun"Lc ation what included. With respect to persons, firms or corporations providing 10 telephone or telecommunication service, these shall be deemed to include all communication services (eg: telegraph, teletype, -3- mobile telephones, pager services, etc. , and not limited to the above) regardless of the supplier. Section 16-72. Disposition of revenue. All funds received from the tax imposed by this article shall be used as follows: (a) Park Fund , Twelve (12%) per cent ; (b) Airport Fund, Twelve (127o) per cent ; (c) General Revenue Fund, Seventy six (7670) 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 i entities, hereunder shall be included in determining the t amount of tax payable. No sales of utility services as set forth in Section 16-68 shall be excluded from computations hereunder and no purchaser of utility services shall be exempt from payment of charges added to customer bills as permitted under Missouri Public Service Commission or Federal Communica- tion Commission rulings to recover payments hereunder. (b) The provisions of Section 16-73(a) not withstanding, the reportable, taxable gross receipts for each utility customer for products and/or services stated in Section 16-68 derived from persons, firms, or corporations engaged in manufacturing shall not exceed an amount which, when the tax is applied, results in tax of $15,000. 00 for a calendar year 1 or for any calendar year hereafter. For the period August 1, 1979 - December 31, 1979, the reportable, taxable, gross receipts for each utility customer for products and/or services stated in Section 16-68 derived from persons, firms, or corporations engaged in manufacturing shall not exceed an amount, which, when the tax is applied, results in tax of $6,250. 00. Manufacturing is defined for purposes of this Ordinance to be the conversion of materials into articles, substances, goods, wears, or merchandise, and such manufacture must be the primary activity of the entity. It shall be the f° duty of the City Collector to review applications of persons, firms, or corporations seeking status as a manufacturer under ,+ -4- this Ordinance, and to issue a certificate of qualification for manufacturer. The limitation of tax shall not be effectiv until such certificate is delivered to the utility. 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. 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 16-77. 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 '0) per cent of the amount of 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 n'_nety (90) days. Each ten ( 10) days that violations continue sh:;,ll constitute a separate r 1 ' v offense and shall be punished as provided herein. Section 2. All references to Community Antenna Television Systems mentioned in Ordinance 9309 are repealed retroactive to July 16, 1979. Section 3. This Ordinance shall be in full force and effect from and after its passage and approval. Passed G ` Approved p 0FesTht of the CouvFeil Mayor Attest y erk