City of Osage Beach, MO
Camden County
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Table of Contents
Table of Contents

Section 635.010 Utility Tax Enacted.

[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.

Section 635.015 Prohibiting Automatic Adjustments in Section 635.010.

[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.

Section 635.020 Sworn Statement of Gross Receipts.

[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.

Section 635.030 Investigation By City Officials — Access To Records.

[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.

Section 635.040 When Tax Affected By Franchise Agreement.

[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.

Section 635.050 Other Taxes Not Affected.

[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.

Section 635.060 Violation — Penalty.

[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.