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BULLET St. Louis City Revised Code Chapter 23.30 DIVISION II Electrical Companies Gross Receipts Tax

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.

Official printed copies of St. Louis City Revised Code may be obtained from the Register's Office at the St. Louis City Hall.



DIVISION II. TAXATION

Chapter 23.30
Electrical Companies Gross Receipts Tax

Sections:

23.30.005 Definitions.
23.30.010 Generally.
23.30.020 Statement of gross receipts.
23.30.030 Gross receipts tax.
23.30.040 Bond.

For exclusion from taxes, see Ch. 23.29.

Cases:

Ordinance 41572 of city of St. Louis, imposing a license tax on the supplying of electricity and exempting certain persons therefrom, held invalid as special law. Laclede Power & Light Co. v. City of St. Louis, 182 S.W. 2d 70 (1944)

23.30.005 Definitions.

For the of this chapter, the term:

A. "Billing period" means a utility service usage period of not less than 26 nor more than 35 days, except for initial, corrected or final bills, in which case the rate should be prorated if necessary.

B. "Gross receipts" means the aggregate amount of all sales and charges of the commodities or services by every person engaged in the business of furnishing electricity for light, heat or power for the use of the public in the City during any period less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off during the period.

C. "Residential customer" means customers subject to the residential service rate tariff as approved by the Missouri Public Service Commission.
(Ord. 58330 1 (part), 1981: prior: Ord. 57904 1 (part), 1979: 1960 C. 152.030 (part).)

23.30.010 Generally.

No person furnishing electricity for light, heat or power for the use of the public shall be entitled to any privilege conferred by this chapter, except upon the following conditions set forth in this chapter.
(1948 C. Ch. 55 77 (part): 1960 C. 152.010.)

23.30.020 Statement of gross receipts.

Such person shall file with the Register his acceptance of all the terms of this code and agree to file with the Comptroller on or before the second last day of each month commencing October, 1969, a statement of gross receipts from the business of supplying electricity for light, heat or power 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. 55392 1, 1969: 1948 C. Ch. 55 77 (a): 1960 C. 152.020.)

23.30.030 Gross receipts tax.

A. Every person engaged in the business of distributing and selling electricity for heating, lighting, power and refrigeration for use of the public in the City shall pay to the City a tax equal to ten percent (10%) of the gross receipts of such business. Provided, however, that for each billing period beginning after June 30, 1983, such person shall pay to the City a tax equal to ten percent (10%) of the gross receipts of such business which are derived from all users who are not residential customers and four percent (4%) of the gross receipts derived from all users who are residential customers.

B. A portion of this tax imposed hereby is for the use and occupation of the streets and other public highways of the City by such person for its distributing system. From the proceeds of the above payments, the Comptroller is hereby authorized and directed to place to the credits of the "Street Improvement Fund" established by Ordinance 58894, an amount equal to 0.75% of the amount of the gross receipts upon which a tax is levied.

C. There is hereby established "The Equitable Relief From Utility Tax Fund" to the credit of which fund the Comptroller is hereby directed and authorized to place the proceeds from such tax from those City residents directly aided by the Low Income Home Energy Assistance Program and the Dollar More Program. The amount of tax monthly beginning July 1, 2008, each year to be made available from appropriation in the general appropriation ordinance, in order to assist low income residents of the City of St. Louis in the payment of their electric heating and cooling service. The Missouri Division of Family Services and the Dollar More Program shall provide monthly statements to the Comptroller, in the form he approves, indicating the amount of gross revenue and tax paid through the program.
(Ord. No. 67992, 1, 6-24-2008: prior: Ord. 60564 2, 1987: Ord. 60248 2, 1987: Ord. 58976 1, 1983: Ord. 58604 1, 1982: Ord. 58330 1 (part), 1981: Ord. 57904 1 (part), 1979: Ord. 56069 1, 1971: Ord. 55963 1, 1971: Ord. 54724 1, 1967: 1948 C. Ch. 55 77 (b): 1960 C. 152.030 (part).)

23.30.040 Bond.

Such person shall, at the time of filing his acceptance, file with the Register his penal bond in the sum of twenty thousand dollars, conditioned as follows:

A. He will comply with all the conditions of this chapter, any ordinance which may be enacted regulating the placing of wires, tubes or cables in the streets, alleys and public places for the purpose of supplying electricity for light, heat or power, with all regulations of the Board of Public Service relating to such subject matter;

B. He will make the statements and payments required by this chapter;

C. He will save the City harmless and indemnified from any loss, costs or damage by reason of the exercise of any privilege granted by this chapter or by any ordinance which may be enacted relating to the same subject matter.
(1948 C. Ch. 55 77 (c): 1960 C. 152.040.)

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