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BULLET St. Louis City Revised Code Chapter 23.36 DIVISION II Gas Company 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 23.36
Gas Company Gross Receipts Tax

Sections:

23.36.005 Definitions.
23.36.010 Gross receipts tax.
23.36.020 Statement of gross receipts.
23.36.030 Tax does not exempt other taxes.
23.36.040 Gross receipts tax.
23.36.050 Statement of gross receipts.
23.36.060 Tax applicability.
23.36.070 Tax in lieu of other taxes.

For exclusion from taxes, see Ch. 23.29.

23.36.005 Definitions.

For the purposes of this chapter:

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 selling or distributing natural, artificial or mixed natural and artificial gas for heating, lighting, power and refrigeration 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 a customer using residential service.

D. "Residential service" is service to a customer using gas to provide either space heating, air-conditioning, cooking, water heating or other gas use for domestic household purposes through a single meter for either a single-family dwelling unit or for service to not more than four (4) single-family dwelling units served by a single meter in a multiple-family building or portion thereof; provided, however, that in any event the usage of residential service must constitute more than fifty percent (50%) of the total metered usage.
(Ord. 57959 1, (part), 1979: prior: Ord. 57903 1 (part), 1979: 1960 C. 155.020 (part).)

23.36.010 Gross receipts tax.

A. Every person engaged in the business of distributing and selling natural, artificial or mixed natural and artificial gas for heating, lighting, power and refrigeration for use of the public in the City through pipe lines laid in the streets and other public highways of 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 Help Program. The amount of tax monthly beginning July 1, 1988, each year to be made available for appropriation in the general appropriation ordinance, in order to assist low income residents of the City of St. Louis in the payment for their gas heating service. The Missouri Division of Family Services and the Dollar Help 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. 60565 1, 1987; prior: Ord. 60247 2, 1987: Ord. 58977 1, 1983: Ord. 58608 1, 1982: Ord. 58331 1, 1981: Ord. 57903 1 (part), 1979: Ord. 55966 1 (part), 1971: 1948 C. Ch. 55 92: 1960 C. 155.010.)

Cases:

Sums which gas company had collected from customers, and which it had segregated for repayment to customers on termination of gas rate proceedings, did not constitute "gross receipts" within meaning of Ord. No. 41325, Laclede Gas Co. v. City of St. Louis, 253 S.W. 2d 832 (153).

Ordinance imposing gross receipts tax on those in business of selling or distributing gas for heating, lighting, power or refrigeration was not applicable to corporation selling natural gas under private contract for industrial purposes. City of St. Louis v. Mississippi River Fuel Corp., 57 F. Supp. 549 (1944).

Under ordinance of St. Louis taxing distributors and sellers of gas for "public use" in the city, corporation not charted or licensed as a public utility held not subject to ordinance. City of St. Louis v. Mississippi River Fuel Corp., 97 F. 2d 726 (1938).

23.36.020 Statement of gross receipts.

Every person engaged in the business of distributing and selling natural, artificial or mixed natural and artificial gas for heating, lighting, power or refrigeration for the use of the public in the City shall file with the Comptroller not later than the second last day of each month commencing October, 1969, a statement of his gross receipts from such business for the preceding month. This statement shall be accompanied by a payment to the City in an amount equal to the gross receipts tax due, based on the statement filed.
(Ord. 57959 1 (part), 1979; prior: Ord. 57903 1 (part), 1979: Ord. 55966 1 (part), 1971: Ord. 55394 1 (part), 1969: Ord. 54727 1 (part), 1967: 1948 C. Ch. 55 93: 1960 C. 155.020 (part).)

23.36.030 Tax does not exempt other taxes.

The tax required to be paid by this chapter shall be a tax on the use and occupation of the streets and other public highways of the City for the pipe lines of the distributing system of persons engaged in the business of distributing and selling natural, artificial or mixed natural and artificial gas for heating, lighting, power or refrigeration for the use of the public in the City. Nothing contained in this chapter shall be construed so as to exempt any such person from the payment to the City of a manufacturer's and merchant's excise tax, nor from the payment of the tax which the City levies upon any real or personal property or franchise belonging to any such person. Nor shall anything contained in this chapter apply to any person now or hereafter engaged in the business of distributing and selling natural, artificial or mixed natural and artificial gas for heating, lighting, power or refrigeration for the use of the public in the city under authority originally conferred by the general assembly of the state of Missouri.
(1948 C. Ch. 55 94: 1960 C. 155.030.)

City Counselor Ops.: 8941

23.36.040 Gross receipts tax.

Every person engaged in the business of selling or distributing natural, artificial or mixed natural and artificial gas for heating, lighting, power and refrigeration in the city shall pay the city, as a license tax, a sum equal to ten percent (10%) of the gross receipts of such business. Provided however that for each billing period beginning after October 31, 1979, such person shall pay to the city a tax equal to 10% of the gross receipts of such business which are derived from all users who are not residential customers and 5% of the gross receipts derived from all users who are residential customers. Provided further that for each selling period beginning after June 30, 1981, such person shall pay to the city a tax equal to 10% of the gross receipts of such business which are derived from all users who are not residential customers and 4% of the gross receipts derived from all users who are residential customers. Provided further that for each billing period beginning after June 30, 1982, such person shall pay to the city a tax equal to 10% of the gross receipts of such business which are derived from all users who are not residential customers and 2% the gross receipts of such business derived from all users who are residential customers. Provided further that for each billing period beginning after June 30, 1983, such person shall pay to the city a tax equal to 10% of the gross receipts of such business which are derived from all users who are not residential customers and 0% of the gross receipts derived from all users who are residential customers.
(Ord. 57903 1 (part), 1979: prior: Ord. 55966 1 (part), 1971: Ord. 54727 1 (part). 1967: 1948 C. Ch. 55 95: 1960 C. 155.040.)

23.36.050 Statement of gross receipts.

Every person engaged in the business described in Section 23.36.040 shall file with the comptroller not later than the second last day of each month commencing October, 1969, a sworn statement of his gross receipts from such business for the preceding month. The gross receipts statements provided for in Section 23.36.020 and in this section shall be subject to audit by the comptroller to establish the accuracy thereof. Any deficiencies established by the comptroller and confirmed by the person filing the statement of gross receipts, shall subject the person filing such statement to supplemental payment therefor. The comptroller upon receiving payment with the statement required under Section 23.36.020 and this section shall immediately deposit such payment with the treasurer.
(Ord. 55394 1 (part), 1969: prior Ord. 54727 1 (part), 1967: 1948 C. Ch. 55 96 (part): 1960 C. 155.050.)

23.36.060 Tax applicability.

The tax provided for in Section 23.36.040 shall not apply to any person now or hereafter paying a gross receipts tax for the use and occupancy of streets and other public highways of the city.
(1948 C. Ch. 55 96 (part): 1960 C. 155.060.)

23.36.070 Tax in lieu of other taxes.

The tax herein required to be paid shall be in lieu of any other excise, license or occupation tax on any person engaged in the business described in Section 23.36.040; provided, that nothing herein contained shall be so construed as to exempt any such person from the payment to the city of the tax which the city levies upon any real or personal property belonging to any such person.
(1948 C. Ch. 55 97: 1960 C. 155.070.)

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