Gross Receipts Tax

PURPOSE: This rule establishes a procedure by which the commis sion may obtain the information it needs to give notice of rate in creases of seven percent or more to cities and counties that impose a utility gross receipts tax. (1) When any gas, electric, sewer or water corporation, pursu ant to a commission report and order or under a Purchased Gas Adjustment provision in its tariffs, files a tariff which includes an increase in annual revenues in excess of seven percent (7%) in the whole or within any part of that company’s service ter ritory, the corporation shall file with the tariff the following information: (A) A list of all cities and counties within its certificate area which implies a business license tax on the corporation’s gross receipts, together with the name, mailing address and title (that is, collector, treasurer, clerk) of the official responsible for administration of the gross receipts tax or business license tax in each of the listed cities and counties. The corporation shall update this list throughout the period of time before the date the tariff takes effect; (B) A reasonable estimate of the resulting annual increase in the corporation’s annual gross receipts in each affected city and county; and (C) An explanation of the methods used in developing those estimates. (2) If the commission allows a filed tariff containing a general rate increase in excess of seven percent (7%) to go into effect without suspension and that tariff was not authorized by com mission order prior to the filing, the filing gas, electric, sewer or water corporation shall file the information required in subsections (1)(A)–(C) of this rule within ten (10) days after the effective date of the tariff. AUTHORITY: section 393.275(1), RSMo 1986.* This rule originally filed as 4 CSR 240-10.060. Original rule filed Oct. 6, 1987, effective Jan. 14, 1988. Moved to 20 CSR 4240-10.060, effective Aug. 28, 2019. *Original authority: 393.275, RSMo 1984, amended 1985.