[Ord. No. 835, 2-3-2005]
A.Â
The City
of Lake Tapawingo, Missouri (hereinafter referred to as "City") 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 any electric plant or
system, generating manufacturing, selling, distributing or transporting
electricity (hereinafter referred to as "energy providers"). Energy
providers shall collect from their customers, but not from the City
and other governmental agencies and political subdivisions, located
within the City and pay to the City an amount equal to five percent
(5%) of gross receipts derived from the sale, distribution or transportation
of electricity delivered within the present or future limits of the
City. "Gross receipts", as used herein, are revenues
received from the sale, distribution or transportation of electricity,
after adjustment for the net write-off of uncollectible accounts and
corrections of bills theretofore rendered.
B.Â
The amount
paid by energy providers shall be in lieu of and energy providers
shall be exempt from all other occupation, license, excise or right-of-way
permit fees or taxes that the City may impose for the rights and privileges
herein granted or for the privilege of doing business within the City
and in the event any such fee, charge, license, tax or assessment
shall be imposed by the City, the payment to be made in accordance
with the provisions of this Section shall be reduced in an amount
equal to the annual burden of such fee, charge, license, tax or assessment
imposed upon the energy providers. Ad valorem property taxes imposed
generally upon all real and personal property within the City shall
not be deemed to affect the obligation of the energy providers under
this Section.
C.Â
Any consideration
hereunder shall be reported and paid to the City by energy providers
on a monthly basis. Such payment shall be made not more than thirty
(30) days following the close of the period for which payment is due.
Initial and final payments shall be prorated for the portion of the
period at the beginning and end of the term of this Chapter.
D.Â
Energy
providers shall list the local occupation tax collected from customers
as a separate item on bills for utility service issued to customers.
If at any time the Missouri Public Service Commission, or other authority
having proper jurisdiction, prohibits such recovery, then energy providers
will no longer be obligated to collect and pay the occupation tax
herein contemplated.
E.Â
The City
shall provide copies of annexation ordinances to energy providers
on a timely basis to ensure appropriate occupation tax collection
from customers within the corporate limits of the City.
F.Â
The City
shall have access to and the right to examine during normal business
hours those of energy providers' books, receipts, files, records and
documents that are necessary to verify the correctness of payments
due hereunder. If it is determined that a mistake has been made in
the payment of any occupation tax required hereunder, such mistakes
shall be corrected promptly upon discovery, such that any underpayment
by energy providers shall be paid within thirty (30) days of the recalculation
and any overpayment by energy providers shall be discounted from the
next payment(s) due.