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Home My Public Portal AboutORD09485 i .J. ILL NO.� I INTRODUCED BY COUNCILMAN ORDINANCE N0. AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI , LEVYING A LICENSE TAX ON THE GROSS RECEIPTS OF PERSONS , FIRMS OR CORPORATIONS ENGAGED JIN THE BUSINESS OF SELLING NATURAL GAS, MANUFACTURED GAS , ELECTRI- CITY, OR BOTH GAS AND ELECTRICITY, OR FURNISHING TELEPHONE SERVICE, OR TELECOMMUNICATIONS SERVICES TO THE PUBLIC FOR THE PRIVILEGE OF CONDUCTING SUCH BUSINESS IN THE CITY OF JEFFERSON, MISSOURI , REPEALING ORDINANCE NO. 9421 AND ENACTING A NEW ORDINANCE IN LIEU THEREOF. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JEFFERSON, MISSOURI , AS FOLLOWS: Section 1. Ordinance No. 9421 and Sections 16-68 through 16-73, inclusive, of the Jefferson City Code, 1978, are hereby repealed. 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, who shall furnish these services within the City, shall pay to the City a tax equal to seven (77o) per cent of the gross receipts solely derived from I 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 license tax for conducting such business within the City. Section 16-69. Statement of gross receipts; payment. It is hereby made the duties of those persons, firms or corpora- tions 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 I -2- ( and electricity, from charges for local telephone and telecommuni- !cation services. Such statement shall be verified by the affidavit f 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 (77) per cent of the gross receipts shown by the statement filed. Section 16-70. Tax imposed on conducting business, exemp- tions from property taxes etc. , not authorized. The tax imposed by this article shall be a license tax authorized by Sections 71. 610 and 94. 110 RSMo 1978, and amendments thereto, on 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 totheCity of the tax which the City levies upon any real or personal property, including ad valorem taxes, bblonging to any persons, firms or corporations. Section 16-71. Telephone and telecommunication - what inc� luded. With respect to persons, firms or corporations providing telephone or telecommunication service, these shall be deemed to include all communication services (eg : telegraph, teletype , I !mobile telephones, pager services, etc. , and not limited to the above) regardless of the supplier (except Cable TV systems) . Section 16-72. Disposition of revenue. All funds received from the tax imposed by this article shall be deposited in the ! General Revenue Fund and be appropriated by the City Council in (the annual City budget. Section 16-73. Exemptions. (a) There shall be no exemptions for any class of customers except as provided herein. he 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 determin- ing the amount of tax payable. No sales of utility services as set forth in Section 16-68 shall be excluded from computations hereunde 1 -3- and no purchaser of utility services shall be exempt from payment of charges added to customer bills as permitted under Missouri ublic Service Commission or Federal Communication Commission rulings to recover payments hereunder. (b) The provisions of Section 16-73 (a) notwithstanding, the reportable, taxable gross receipts for each utility customer per product and/or service 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 a total tax of $15,000. 00 per year per utility service per manufacturing customer location. Manufacturing is defined for purposes of this Ordinance to be the conversion of materials into articles, sub- stances, goods, wears, or merchandise, and such manufacture must be the primary activity of the entity. It shall be the duty of the City Collector to review applications of persons, ' firms, or corporations seeking status as a manufacturer under this Ordinance, and to issue a certificate of qualification for manufacturer. The limitation of tax shall not be effective until such certificate is delivered to the utility. State-owned buildings shall receive the same consideration as manufacturers for the purpose of establishing maximum tax liabilities under this Ordinance (i. e. , $15,000. 00 maximum annual tax liability per utility service per customer location to be administered per state fiscal year. ) Section 16-74. Annual public hearing. Commencing July, 1980, and annually thereafter, there shall be a public hearing to determine a levy on utility gross receipts tax as provided for herein, for the subsequent City fiscal year. These public hearing 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. -4- Section 16--76. Water service tax repealed. The Bross 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%) per cent 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 ( $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 ninety (. 90) 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 the date of its passage and approval. Passe �� Approved -49!5�'Zz -Ar 411o( Prts 4 nt of the Co ncil M yo Attest it C