[R.O. 2006 §635.010; Ord. No. 4 §1, 12-16-1965; Ord. No. 90.10 §§1 — 4, 5-17-1990; Ord. No. 11.52 §1, 9-15-2011; Ord. No. 13.07 §1, 2-11-2013]
Every person, firm or corporation, now and hereinafter engaged
in the business of supplying or furnishing electricity, electrical
power and electrical service for compensation for any purpose in the
City of Osage Beach, Missouri, shall pay to said City as a license
or occupational tax a sum equal to five percent (5%) of the gross
receipts derived from the operation of such business within said City.
[Ord. No. 11.52 §2, 9-15-2011; Ord. No. 13.07 §1, 2-11-2013]
Pursuant to Section 393.275, RSMo., the City shall maintain
the tax rate of its business license taxes on the gross receipts of
the electric utilities operating within the City, including Union
Electric Company d/b/a Ameren Missouri, without any change notwithstanding
any periodic fluctuations in the tariffs of such utility corporations
or any notice thereof including notice provided by Section 393.275,
RSMo.
[R.O. 2006 §635.020; Ord. No. 4 §2, 12-16-1965; Ord. No. 88.04 §1, 2-18-1988]
Every person, firm or corporation engaged in the business of
supplying electricity, electrical power or electrical service in the
City of Osage Beach shall file a sworn statement with the City Clerk
reporting the gross receipts derived from the transaction of such
business on or before February 29, 1988 for the period from January
1, 1987 to January 31, 1988 and on or before the last day of each
month thereafter for each preceding revenue month. At the same time
the tax due on such gross receipts shall be paid to the City Clerk.
However, it shall not be necessary to include in such statement nor
calculate the tax upon any gross receipts derived from such service
furnished to the City of Osage Beach or any governmental unit therein.
[R.O. 2006 §635.030; Ord. No. 4 §3, 12-16-1965]
The City Clerk or his/her deputies shall be and are hereby authorized
to investigate the correctness and accuracy of the statement so filed
and for that purpose shall have access at all reasonable times to
the books, documents, papers and records of any person, firm or corporation
engaged in the aforedescribed business, making such return in order
to ascertain the accuracy thereof.
[R.O. 2006 §635.040; Ord. No. 4 §4, 12-16-1965]
In the event that any person, firm or corporation engaged in
the business hereinbefore set forth within the City of Osage Beach,
Missouri, is required by the terms of any franchise contract heretofore
entered into with the City of Osage Beach to make any payment to the
said City, such persons, firms or corporations shall receive a credit
on such payment equal to the amount of tax provided for in this Chapter
and should the tax herein provided for exceed the payments provided
for in such franchise contract, then the payment required to be made
by such persons, firms or corporation shall be as set forth in this
Chapter.
[R.O. 2006 §635.050; Ord. No. 4 §5, 12-16-1965]
Nothing contained in this Chapter shall be so construed as to
exempt any person, firm or corporation to which this Chapter is applicable
from the payment to the City of Osage Beach of the tax which the City
of Osage Beach levies upon the real and personal property belonging
to any such person, firm or corporation.
[R.O. 2006 §635.060; Ord. No. 4 §6, 12-16-1965]
Any person, firm or corporation engaged in any business to which
this Chapter applies and who shall violate any of the provisions hereof
shall be deemed guilty of a misdemeanor and upon conviction thereof
shall be fined not less than fifty dollars ($50.00) nor more than
one hundred dollars ($100.00) for each offense and each day that such
violation continues shall be deemed a separate offense.
