Union Electric Co. v. City of St. Charles

The question for decision is whether a license tax imposed by the City of St. Charles on persons engaged in the business of supplying electricity for any purpose is within the purview of the statute which authorizes the city to tax light companies and power companies. We hold the tax -is authorized by the statute.

St. Charles is a city of the third class. Section 6986, R. S. 1939 empowers cities of that class to levy and collect a license tax on “. . . light, power and water companies, . . . ”

In 1942 St. Charles enacted an ordinance imposing a license tax of 5% of the gross receipts on every…