[Ord. No. 081, 6-22-1962; Ord. No. 06-03, 1-8-2006; Ord. No. 2013-02 §1, 3-26-2013]
A.
The City
of Appleton City, Missouri, (hereinafter referred to as the "municipality")
hereby establishes an occupation tax on every electric company and
every other person, firm or corporation, their successors and assigns,
owning, operating, controlling, leasing or managing an electric plant
or system and/or generating, manufacturing, selling, distributing
or transporting electric (hereinafter referred to, collectively, as
"energy providers" each individually, an "energy provider"). Energy
providers shall collect from their customers located within the corporate
limits of the municipality (but not from the municipality) and pay
to the municipality an amount equal to five percent (5%) of gross
receipts energy providers derive from the sale, distribution or transportation
of electricity delivered within the present or future limits of the
municipality. Gross receipts, as used herein, are revenues received
from the sale, distribution or transportation of occupation tax, after
adjustment for the net write-off of uncollectible accounts and corrections
of bills theretofore rendered. The amount paid by energy providers
shall be in lieu of, and energy providers shall be exempt from, all
other fees, charges, taxes or assessments which the municipality may
impose for the privilege of doing business within the municipality,
including without limitation excise taxes, licensing fees, or right-of-way
permit fees, and in the event the municipality imposes any such fees,
charge, tax or assessment, the payment to be made by energy providers
in accordance with this Chapter shall be reduced to an amount equal
to any such fee, charge, tax or assessment imposed upon the energy
providers. Ad valorem property taxes imposed generally upon all real
and personal property within the municipality shall not be deemed
to affect energy providers' obligations under this Chapter.
B.
Energy
providers shall report and pay any amount payable under this Chapter
on a monthly basis. Such payment shall be made no more than thirty
(30) days following the close of the period for which payment is due.
Initial payments shall be prorated for the portions of the periods
at the beginning of the term of this Chapter.
C.
Energy
providers shall list the occupation tax collected from customers as
a separate item on bills for utility service issued to their customers.
If at any time the Missouri Public Service Commission or other authority
having proper jurisdiction prohibits such recovery, energy providers
will no longer be obligated to collect and pay the occupation tax.
In addition, energy providers may reduce the occupation tax payable
for electricity delivered to a specific customer when such reduction
is required to attract or retain the business of that customer.
D.
The municipality
shall provide copies of annexation ordinances to energy providers
on a timely basis to ensure appropriate occupation tax collection
from customers within the municipality's corporate limits. An energy
provider's obligation to collect and pay the occupation tax from customers
within an annexed area shall not commence until the later:
E.
The municipality
shall have access to and the right to examine, during normal business
hours, such of an energy provider's books, receipts, files, records
and documents as is necessary to verify the accuracy of payments due
hereunder. If it is determined that a mistake was made in the payment
of any occupation tax required hereunder, such mistake shall be corrected
promptly upon discovery, such that any underpayment by an energy provider
shall be paid within thirty (30) days of recalculation of the amount
due, and any overpayment by an energy provider shall be deducted from
the next payment of such occupation tax due by such energy provider
to the municipality.
