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BULLET St. Louis City Revised Code Chapter 23.41 DIVISION II Natural Gas Transportation License Fee

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 23.41
Natural Gas Transportation License Fee

Sections:

23.41.010 Definitions.
23.41.020 License fee required.
23.41.030 Amount designated.
23.41.040 Payment schedule--Penalty.
23.41.050 Confidential information.
23.41.060 Effective date of fee.

23.41.010 Definitions.

As used in this chapter:

"Natural gas or methane consumer" means every corporation, company, association, joint stock company or association, partnership and person, their lessees, trustees or receivers, appointed by any court whatsoever, purchasing natural gas or methane from suppliers outside the City which is transported into the City for commercial or industrial use; natural gas or methane consumer does not include any person or entity purchasing natural gas or methane for use in residential property, or any person or company subject to a gross receipts tax under Chapter 23.36 of the City Code;

"Natural gas or methane" does not include any manufactured gases;

"Transporter" means any business entity engaged in the transport of gas through pipelines in the City directly to a gas consumer within the City.
(Ord. 62204 1, 1991.)

23.41.020 License fee required.

Natural gas or methane consumers shall pay to the City, in addition to all other taxes, payments or requirements now or hereafter required by law, an annual natural gas and methane transportation license fee on natural gas and 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.
(Ord. 62204 2, 1991.)

23.41.030 Amount designated.

Such transportation license fee shall be a sum equal to eleven percent (11%) of the consumer (purchase) price for gas purchased from suppliers outside the City and transported from out of the City to a natural or methane gas consumer for use within the City. As used in this section, consumer price or purchase price means either (1) the index price times the volume of gas consumed plus any transportation charge not taxable under Chapter 23.36 of the City Code, or (2) the actual price of the gas times the volume consumed plus any transportation charge not taxable under Chapter 23.36 of the City Code. The term "index price" means a composite average of relevant spot market prices of natural gas derived from industry-recognized independent report services or such other index as the officer of the City having responsibility for collection of municipal licenses (the "Collection Officer") may establish. "Actual price" means the actual unit price paid for the gas consumed.
(Ord. 62204 3, 1991.)

23.41.040 Payment schedule--Penalty.

A. The license fee is payable in quarterly installments by each natural gas or methane consumer on or before the last day of February, May, August and November, respectively, of each year, based upon the consumer (purchase) price paid for out of the City natural gas or methane transported to such Consumer for use within the City during the preceding periods of three (3) calendar months ending, respectively, on the last days of December, March, June and September.

B. Within those time references each natural gas or methane consumer shall be responsible for payment of the natural gas and methane transportation license fee to the Collection Officer. Each transporter shall furnish the Collection Officer all available information concerning volumes or quantities of gas transported to natural gas or methane consumers on a monthly basis together with other reasonable necessary information relating to administration hereof. The Collection Officer is responsible for the administration of the collection of the license fee. He is authorized to adopt, promulgate, amend and enforce rules and regulations consistent herewith relating to any matter pertaining to the administration and enforcement of the provisions of this chapter.

C. For each and every month, or part thereof, any such gas consumer transportation license fee remains unpaid, after the same becomes due and payable, there shall be added as a penalty for such delayed payment two percent (2%), per month, of the amount of such license fee until the same is fully paid.

D. No business license shall be issued to any natural gas or methane consumer unless and until such consumer shall have paid to the City the full amount of the above license fee as of each quarterly due date.
(Ord. 62204 4, 1991.)

23.41.050 Confidential information.

All information concerning volumes, quantities, price, aggregate cost and identity of suppliers of gas transported to natural gas or methane consumers, and any other information obtained by the Collection Officer in the administration and collection of the license fee imposed by this chapter, shall be confidential except for official purposes and except in accordance with judicial order. It shall be a violation of this chapter for any person to divulge such information and upon conviction thereof, such person shall be subject to a fine of not more than five hundred dollars ($500.00) or imprisonment for not more than six (6) months or both for each offense.
(Ord. 62204 5, 1991.)

23.41.060 Effective date of fee.

The fee imposed by this chapter shall take effect as of the first day of the first month following approval by the voters of the imposition of such fee.
(Ord. 62204 6, 1991.)

Editor's Note:

The fee imposed in this chapter was approved by voters on May 4, 1991.

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