[R.O. 2012 §630.060; Ord. No. 328 §1, 11-6-1978]
Every light and power company, and every other person, firm
or corporation, their successors and assigns, owning, operating, controlling,
leasing or managing any electric plant or system generating, manufacturing,
selling, distributing or transmitting electric energy and power, shall,
in addition to all other taxes, payments or fees now or hereafter
required by law or ordinance, pay to the City of Knob Noster, Missouri,
an occupation tax in an amount equal to five percent (5%) of the gross
receipts derived from the sale of electric energy within the present
or future limits of the City of Knob Noster, Missouri, during the
period of such occupation.
[R.O. 2012 §630.070]
The payments required by the provisions of this Article shall be in lieu of all other excises, charges, exactions, rentals, impositions, or other license or occupation taxes heretofore imposed upon any person, firm, company or corporation engaged in the business described in Section
630.060 hereof; but nothing herein contained shall be construed to exempt such person, firm, company or corporation from any general or special ad valorem tax imposed upon the public generally by said City.
[R.O. 2012 §630.080; Ord. No. 328 §2, 11-6-1978]
The said occupation tax shall be based upon the sale of electric
energy for domestic and commercial consumption and not for resale,
but not including any revenue for electric service to the City of
Knob Noster, Missouri.
[R.O. 2012 §630.090; Ord. No. 328 §3, 11-6-1978]
Said light and power company shall pay the occupation tax herein
provided monthly, and said tax shall be computed upon the basis of
gross revenue from the first (1st) day through the last day of each
month beginning on October 8, 1978. The said company shall calculate
the tax due the said City monthly, and within sixty (60) days after
the last day of each month file a statement notifying said City of
the amount of gross revenue subject to the payment of the said tax
which was received during the month, and at the time of filing such
statement shall pay to the said City the tax due.