City of Branson West, MO
Stone County
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Table of Contents
Table of Contents

Section 615.010 Definitions.

[CC 1997 §21-1]
The term "electric light and power company" when used in this Article is defined as any person, firm, joint venture, partnership, corporation or business enterprise engaged in selling, furnishing, distributing, transmitting and supplying of electricity, and/or electric power, and/or electric energy, and/or electric service to customers, whether or not such firm, person, joint venture, partnership, corporation or business enterprise is regulated by the Missouri Public Service Commission as to rates charged to customers and service to said customers.

Section 615.020 Electric Utility Tax.

[CC 1997 §21-2]
Every electric light and power company, their successors and assigns, as the same is defined by Section 615.010 and performing the function or functions described in said Section and which operates in whole or in part within the corporate limits of the City of Branson West, Missouri as the said City shall from time to time be constituted, shall, for the privilege of doing business and engaging in said occupation therein, pay to the City of Branson West, Missouri a license and occupation tax.

Section 615.030 Tax Based Upon Gross Receipts.

[CC 1997 §21-3]
The license and occupation tax herein provided shall be a sum equal to four percent (4%) of the gross receipts derived from the transaction of such licensee's business as described in Section 615.010 within the corporate limits of the City of Branson West, Missouri, as said City shall from time to time be constituted.

Section 615.040 Gross Receipts Defined.

[CC 1997 §21-4]
A. 
The term "gross receipts" when used in this Chapter shall mean:
1. 
Except as otherwise provided in Subsection (B) hereof, all monies collected and received by licensee from the sale, furnishing, distribution, transmission and supplying of electricity, and/or electric power, and/or electric energy, and/or electric service to all of licensee's customers within the corporate limits of the City of Branson West, Missouri as said City shall from time to time be constituted, before any deductions are made therefrom by the licensee for any expenses, costs, or charges of any kind.
2. 
All monies collected and received by licensee from the sale or lease of goods and products to all of licensee's customers within the corporate limits of the City of Branson West, Missouri, as said City shall from time to time be constituted, before any deductions are made therefrom by the licensee for any expenses, costs or charges of any kind.
B. 
"Gross receipts" shall not include:
1. 
Late charges and interest collected and received by licensee.
2. 
All monies collected and received by licensee from the following customers of licensee: Churches and schools.

Section 615.050 Tax Period and Payment.

[CC 1997 §21-5]
The licensee shall pay the tax herein provided (monthly) (quarterly), said tax to be computed upon the basis of gross receipts collected and received by licensee which are subject to said tax from the first (1st) day through the last day of each (month) (quarter) during which licensee is doing business and engaged in said occupation, beginning on the effective date of this Chapter.

Section 615.060 Dates For Payment and Reports.

[CC 1997 §21-6]
The exact date after the end of each period on which licensee shall pay the tax herein provided, the form and contents of reports filed by licensee with the City of Branson West, Missouri showing the gross receipts which are subject to said tax and the date on which said reports are due, shall be as mutually agreed upon by the City of Branson West, Missouri and the licensee in writing prior to licensee providing services, and the terms of said agreement shall remain on file with the City Clerk.

Section 615.070 Tax Not Exclusive.

[CC 1997 §21-7]
The license and occupation tax herein provided shall be in addition to all other taxes, payments or fees now or hereafter required by law or ordinance.