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HomeMy Public PortalAboutORD15035 BILL NO. 2012-83 SPONSORED BY COUNCILMAN Schulte ORDINANCE NO. AN ORDINANCE AMENDING THE CODE OF THE CITY OF JEFFERSON, MISSOURI, PERTAINING TO THE UTILITY CAP EXEMPTION. BE IT ENACTED BY THE COUNCIL OF THE CITY OF JEFFERSON, MISSOURI, AS FOLLOWS: Section 1. Chapter 17 (Licenses, Taxation and Miscellaneous Business Regulations) Sec. 17-206 (Exemptions) is amended as follows: See. 17-206. Exemptions. The following section shall be available for any party who obtained the hereinafter described exemption prior to November 15'h,2012. A. There shall be no exemptions for any class of customers except as provided in this article. The total gross revenues of all classes of rates and customers received by all persons, public and private, or governmental entities, hereunder shall be included in determining the amount of tax payable under this article. No sales of utility services as set forth in section 17-204 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 Communication Commission rulings to recover payments hereunder. B. The provisions of subsection (A) notwithstanding-, the reportable, taxable gross receipts for each utility customer per product and/or service stated in section 17-204 derived from persons engaged in manufacturing shall not exceed an amount which, when the tax is applied, results in a total tax of fifteen thousand dollars ($15,000.00) per year per utility service per manufacturer. Manufacturing is defined for purposes of this section to be the conversion of materials into articles, substances, goods, wares, or merchandise and shall include large-scale assembly and distribution facilities, Manufacturing must be the primary activity of the entity, and the limitation of tax shall not apply to retail, wholesale or commercial facilities of the manufacturer. It shall be the duty of the city finance director to review applications of persons seeking-status as a manufacturer under this subsection, 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. The state-owned buildings comprising the capitol complex shall receive the same consideration as manufacturers for the purpose of establishing maximum tax liabilities under this article (i.e., $15,000.00 maximum annual tax liability per utility service to be administered per state fiscal year.) For the purpose of this subsection,the capitol complex shall consist of: 1. Capitol Building 2. Clear Well Drafters dote:Original text shown as thus.Text changed from the original shown as thus. 3. Supreme Court 4. Broadway Building 5. EDP-Social Services Building 6. Health Lab Building 7. Governor's Mansion 8. Capitol Parking Garage 9. Jefferson Building 10. Truman Building Also for the purpose of this subsection the capitol complex shall be considered as one utility customer location for gas, electric and steam services respectively, that is, the total tax liability on the part of the state for its capitol complex shall be forty-five thousand dollars ($45,000.00) for the first full state fiscal year for which this section shall be in effect. Commencing July I, 1983, for the capitol complex and manufacturers, the ceilings on tax liabilities under this section, as outlined above, shall be increased by eight (8) percent annually on a compounded basis, unless the city council, after a hearing, reduces the amount of the automatic increase to be imposed for a particular year. Beginning July, 1984, the ceilings on tax liabilities under this section, as outlined above, shall no longer be increased by eight(8)percent annually, but instead shall be increased by a percent equal to the increase, if any, in the Consumer Price Index for All Items, as published by the United States Department of Labor, Department of Economic Analysis, between the index figure for the preceding year and the index figure for the current year. "These escalations of the tax ceilings, and any potential reduction therein, shall be reviewed by council at the public hearing required by Section 17-207 and shall become effective each November first thereafter. The provisions of this subsection shall not apply to any taxes upon local telephone services. (Ord.No.9485, § 1(16-73), 8-18-80; Ord.No.9793„ § I, 6-7-82,Ord.No. 10222, § 1,6-4-84) Section 2. This Ordinance shall be in full force and effect from and after the date of its passage and approval, Passed: ' � � Approved: Presiding Officer Mayor ATTEST: APPROVED AS TO FORM: City Clerk City Counselor Drafters Note:Original text shown as thus.Text changed from the original shown as thus.