[R.O. 2007 §18-54; Ord. No. 3550 §1, 6-3-1968]
A.
There
is hereby levied and ordered collected a license tax upon the privilege
of engaging within the City in any of the following occupations or
businesses:
1.
Distribution and sale of natural gas as a gas company.
2.
Distribution and sale of electrical energy and electricity as a light
and power company.
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Provided however, that the tax imposed by this Section shall
not apply to:
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1.
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Any company or business engaged in the distribution and sale
of bottled or bulk gas.
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2.
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The Board of Public Works or to any municipally owned utility.
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[R.O. 2007 §18-55; Ord. No. 3565 §1, 7-1-1968]
A.
The
tax imposed by this Chapter upon gas or electrical businesses or occupations
shall be as follows:
[R.O. 2007 §18-56; Ord. No. 3550 §3, 6-3-1968]
The tax imposed by this Chapter shall be on the gross receipts
received by the taxed companies for each month beginning with July
of 1968 and for each month thereafter.
[R.O. 2007 §18-57; Ord. No. 3550 §4, 6-3-1968]
The tax imposed by this Chapter shall be paid on a monthly basis
and the tax shall be payable to the City Collector within sixty-three
(63) days after the last day of the month for which the tax is due,
so that the tax for the month of July of 1968 shall be due no later
than October 2, 1968, the tax for the month of August of 1968 shall
be due no later than November 2, 1968 and so on. At the time this
tax is paid, the companies shall furnish to the City Collector a verified
statement showing the gross receipts of such companies for the month
for which the tax is paid.
[R.O. 2007 §18-58; Ord. No. 3550 §5, 6-3-1968]
The City Collector shall have the right, during regular business
hours, to inspect and audit the books and records of the companies
in order to confirm the correctness of the verified statement of gross
receipts and in order to confirm the amount of tax required to be
paid pursuant to the provisions of this Article.
