393.297. 1. It is the intent of the general assembly through thepassage of this act*:
(1) To maintain a fair and equitable tax structure and to preservethe local tax base by requiring all persons who provide electricity or gasservice to pay an equitable share; and
(2) To equalize the amount of business taxes, franchise fees andpayments in lieu of taxes on competing suppliers of electricity and gasservice.
(3) To restore to political subdivisions revenue sources that existedprior to any previously implemented gas industry restructuring.
(4) To remove disparities in the liability of natural gas suppliersfor business taxes, franchise fees, and payments in lieu of taxes, whichdisparities have arisen as a result of any previously implemented gasindustry restructuring.
2. Political subdivisions provide police, fire and public healthservices, including the inspection of gas and electric equipment and otherfacilities used in the consumption of gas and electricity. Politicalsubdivisions impose license taxes, franchise fees and sales taxes onproviders of electricity and gas services, and require payments in lieu oftaxes from publicly owned utilities in order to pay for these and otherservices related to the transportation, use and consumption of electricityand gas services and for the general operation of government.
3. Missouri has historically restricted competition with respect toelectricity and gas services by authorizing the Missouri public servicecommission to limit the number of providers and has allowed politicalsubdivisions to require franchises for these services. Persons enteringthe gas and electric markets within Missouri receive substantial revenuesfrom consumers in Missouri, thereby creating a purposeful economic presencein this state. In addition, these persons may also cause electricity andgas to be transported over rights-of-way and utility easements and may useelectric lines or gas lines which are owned, controlled and maintained byother public and private entities in this state. Unless all participantsin the electricity and gas markets pay comparable taxes and fees, therewill be significant tax and franchise fee revenue losses by politicalsubdivisions and unfair competitive disparities among such participants.
4. The legislature finds that electricity and gas are essential, butpotentially dangerous, commodities in modern society. The electricitytransmission and distribution system is an interconnected andinterdependent grid. Therefore, the legislature finds that it is in theinterest of public health and safety to require registration of all sellersof electricity and gas for use or consumption within Missouri.
5. It is not the intent of this act* to regulate the transportationof natural gas, methane, or propane in interstate commerce to the extentthat such regulation is preempted by the Constitution of the United States.
(L. 1998 S.B. 627)
Effective 7-10-98
*"This act" (S.B. 627, 1998) contains numerous sections. Consult Disposition of Sections table for definitive listing.
393.297. 1. It is the intent of the general assembly through thepassage of this act*:
(1) To maintain a fair and equitable tax structure and to preservethe local tax base by requiring all persons who provide electricity or gasservice to pay an equitable share; and
(2) To equalize the amount of business taxes, franchise fees andpayments in lieu of taxes on competing suppliers of electricity and gasservice.
(3) To restore to political subdivisions revenue sources that existedprior to any previously implemented gas industry restructuring.
(4) To remove disparities in the liability of natural gas suppliersfor business taxes, franchise fees, and payments in lieu of taxes, whichdisparities have arisen as a result of any previously implemented gasindustry restructuring.
2. Political subdivisions provide police, fire and public healthservices, including the inspection of gas and electric equipment and otherfacilities used in the consumption of gas and electricity. Politicalsubdivisions impose license taxes, franchise fees and sales taxes onproviders of electricity and gas services, and require payments in lieu oftaxes from publicly owned utilities in order to pay for these and otherservices related to the transportation, use and consumption of electricityand gas services and for the general operation of government.
3. Missouri has historically restricted competition with respect toelectricity and gas services by authorizing the Missouri public servicecommission to limit the number of providers and has allowed politicalsubdivisions to require franchises for these services. Persons enteringthe gas and electric markets within Missouri receive substantial revenuesfrom consumers in Missouri, thereby creating a purposeful economic presencein this state. In addition, these persons may also cause electricity andgas to be transported over rights-of-way and utility easements and may useelectric lines or gas lines which are owned, controlled and maintained byother public and private entities in this state. Unless all participantsin the electricity and gas markets pay comparable taxes and fees, therewill be significant tax and franchise fee revenue losses by politicalsubdivisions and unfair competitive disparities among such participants.
4. The legislature finds that electricity and gas are essential, butpotentially dangerous, commodities in modern society. The electricitytransmission and distribution system is an interconnected andinterdependent grid. Therefore, the legislature finds that it is in theinterest of public health and safety to require registration of all sellersof electricity and gas for use or consumption within Missouri.
5. It is not the intent of this act* to regulate the transportationof natural gas, methane, or propane in interstate commerce to the extentthat such regulation is preempted by the Constitution of the United States.
(L. 1998 S.B. 627)
Effective 7-10-98
*"This act" (S.B. 627, 1998) contains numerous sections. Consult Disposition of Sections table for definitive listing.
393.297. 1. It is the intent of the general assembly through thepassage of this act*:
(1) To maintain a fair and equitable tax structure and to preservethe local tax base by requiring all persons who provide electricity or gasservice to pay an equitable share; and
(2) To equalize the amount of business taxes, franchise fees andpayments in lieu of taxes on competing suppliers of electricity and gasservice.
(3) To restore to political subdivisions revenue sources that existedprior to any previously implemented gas industry restructuring.
(4) To remove disparities in the liability of natural gas suppliersfor business taxes, franchise fees, and payments in lieu of taxes, whichdisparities have arisen as a result of any previously implemented gasindustry restructuring.
2. Political subdivisions provide police, fire and public healthservices, including the inspection of gas and electric equipment and otherfacilities used in the consumption of gas and electricity. Politicalsubdivisions impose license taxes, franchise fees and sales taxes onproviders of electricity and gas services, and require payments in lieu oftaxes from publicly owned utilities in order to pay for these and otherservices related to the transportation, use and consumption of electricityand gas services and for the general operation of government.
3. Missouri has historically restricted competition with respect toelectricity and gas services by authorizing the Missouri public servicecommission to limit the number of providers and has allowed politicalsubdivisions to require franchises for these services. Persons enteringthe gas and electric markets within Missouri receive substantial revenuesfrom consumers in Missouri, thereby creating a purposeful economic presencein this state. In addition, these persons may also cause electricity andgas to be transported over rights-of-way and utility easements and may useelectric lines or gas lines which are owned, controlled and maintained byother public and private entities in this state. Unless all participantsin the electricity and gas markets pay comparable taxes and fees, therewill be significant tax and franchise fee revenue losses by politicalsubdivisions and unfair competitive disparities among such participants.
4. The legislature finds that electricity and gas are essential, butpotentially dangerous, commodities in modern society. The electricitytransmission and distribution system is an interconnected andinterdependent grid. Therefore, the legislature finds that it is in theinterest of public health and safety to require registration of all sellersof electricity and gas for use or consumption within Missouri.
5. It is not the intent of this act* to regulate the transportationof natural gas, methane, or propane in interstate commerce to the extentthat such regulation is preempted by the Constitution of the United States.
(L. 1998 S.B. 627)
Effective 7-10-98
*"This act" (S.B. 627, 1998) contains numerous sections. Consult Disposition of Sections table for definitive listing.
