[Ord. No. 141 §1, 7-12-1982]
Every light and power company, their successors and assigns,
generating, manufacturing, selling, distributing, transmitting, supplying
and furnishing electricity, electric power, electric energy, and electric
service in the of Diamond, Missouri, shall, for the privilege of doing
business and engaging in said occupation therein, pay to the City
of Diamond a license and occupation tax.
[Ord. No. 141 §2, 7-12-1982]
The term "light and power company", when used
in this Chapter, includes every corporation, company, association,
firm and individual which is an "electrical corporation" owning and
operating an "electric plant" as a "public utility" within the meaning
of and as defined in the Missouri Public Service Commission law (Chapters
386 and 393, Revised Statutes of Missouri).
[Ord. No. 145 §1, 5-13-1985; Ord. No. 161 §1, 1-12-1987]
The license and occupation tax herein provided shall be a sum
equal to five percent (5%) of the gross receipts derived from the
transaction of licensee's business within the City of Diamond, Missouri.
[Ord. No. 145 §2, 5-13-1985]
A.
The
term "gross receipts", when used in this Chapter,
shall mean:
1.
Except as otherwise provided herein, all monies collected and received
by licensee from the manufacture, distribution and sale of electric
power and energy to all of licensee's customers within the present
and future boundaries of the City of Diamond served under rate schedules
as now or hereafter approved by the Missouri Public Service Commission
for residential, commercial and industrial service having a reserve
capacity of forty (40) kilowatts or less, before any deductions are
made therefrom by the licensee for any expenses, costs or charges
of any kind.
2.
All monies collected and received by licensee from the sale or lease
of goods and products to all of licensee's customers within the present
and future boundaries of the City of Diamond, before any deductions
are made therefrom by the licensee for any expenses, costs or charges
of any kind.
[Ord. No. 141 §4, 7-12-1982; Ord. No. 145 §3, 5-13-1985]
The licensee shall pay the tax herein provided monthly, said
tax to be computed upon the basis of gross receipts collected by licensee
which are subject to said tax from the first (1st) day through the
last day of each month during which licensee is doing business and
engaged in said occupation, beginning on July 12, 1982.
[Ord. No. 141 §5, 7-12-1982; Ord. No. 145 §3, 5-13-1985]
The exact date after the end of each month on which licensee
shall pay the tax herein provided, the form and contents of reports
filed by licensee with the City of Diamond showing the gross receipts
which are subject to said tax, the date on which said reports are
due, and the procedure for adjustments of tax payments due to bad
debts and uncollected statements for the sale of electric energy shall
be as mutually agreed upon by the City of Diamond and the licensee.
[Ord. No. 141 §6, 7-12-1982; Ord. No. 145 §3, 5-13-1985]
The license and occupation tax herein provided shall be in addition
to all other taxes, payments or fees now or hereafter required by
law or ordinance.
[Ord. No. 161 §1, 1-12-1987; Ord.
No. 486, 6-15-2022]
In order to maintain its sources of revenue at its historical
level, the City of Diamond hereby determines to maintain the five
percent (5%) gross receipts tax against the gross receipts of Liberty
Utilities and/or their successors.
