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BULLET St. Louis City Revised Code Chapter 8.88 Steam

St. Louis City Revised Code (annotated) has been converted to electronic format by the staff of the St. Louis Public Library. This electronic version has been done for the interest and convenience of the user. These are unofficial versions and should be used as unofficial copies.

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Chapter 8.88
Steam

Sections:

8.88.010 Gross receipts--Statement.
8.88.020 Gross receipts--Tax.
8.88.030 Use of streets.
8.88.040 Penalty for violation.
8.88.050 Exemptions.

8.88.010 Gross receipts--Statement.

Every person, partnership, or corporation engaged in the business of furnishing, producing, supplying or selling steam in the city for purposes of heat or power shall file with the comptroller on or before the second last day of each month, commencing the ________ day of ________, 1974, a statement of the gross receipts from the business within the city for the next preceding month. This statement shall be verified by the person so filing and shall be subject to audit by the comptroller.
(Ord. 56780 1, 1974.)

8.88.020 Gross receipts--Tax.

There is imposed on every person, partnership, or corporation engaged in the business of furnishing, producing, supplying, or selling steam in the city a gross receipts tax in an amount equal to ten percent of the gross receipts of the business. At the time of filing of the aforementioned statement, the person, partnership, or corporation shall also pay to the comptroller the gross receipts tax due thereon.
(Ord. 56780 2, 1974.)

8.88.030 Use of streets.

No person, partnership, or corporation furnishing, producing, supplying, or selling steam in the city for purposes of heat or power for the use of the public shall be entitled to the use of the public streets, alleys, and public places for this purpose except upon the conditions described in this chapter.
(Ord. 56780 3, 1974.)

8.88.040 Penalty for violation.

Every person, natural or legal, or combinations of either or both, convicted of violating any section of this chapter shall be punished by a fine of not less than twenty-five dollars, nor more than five hundred dollars, or in the case of natural persons, by imprisonment for not more than ninety days or by both fine and imprisonment. Each day that any violation shall continue shall constitute a separate offense.
(Ord. 56780 4, 1974.)

8.88.050 Exemptions.

The enactment of this chapter and the imposition of the tax provided herein shall act to continue to exempt the gross receipts of the business of furnishing, producing, supplying or selling steam in the City from the imposition of any other tax of the City which heretofore may have been imposed prior to the approval of Ordinance No. 56780 on June 27, 1974. Additionally, the "purchase price or consumer price," as defined in Section 23.41.030, of natural gas or methane which is purchased from suppliers outside the City and transported from out of the City and is used to produce steam in the City for commercial or industrial use and for which the business gross receipts therefrom are subject to the tax imposed under Section 8.88.020 of the Code shall not be subject to the natural gas transportation license fee imposed pursuant to Chapter 23.41. However, the use of natural gas or methane purchased from suppliers outside the City and transported from out of the City to be used in the City for commercial or industrial use other than the furnishing, producing, supplying or selling of steam shall be subject to the natural gas transportation license fee imposed under Chapter 23.41.
(Ord. 63641 1, 1996: prior: Ord. 56780 5, 1974.)

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