[CC 1997 §21-1]
The term "electric light and power company" when used in this Article is defined as any person, firm, joint venture,
partnership, corporation or business enterprise engaged in selling,
furnishing, distributing, transmitting and supplying of electricity,
and/or electric power, and/or electric energy, and/or electric service
to customers, whether or not such firm, person, joint venture, partnership,
corporation or business enterprise is regulated by the Missouri Public
Service Commission as to rates charged to customers and service to
said customers.
[CC 1997 §21-2; Ord.
No. 6-2022, 6-14-2022]
Every electric light and power company, their successors and assigns, as the same is defined by Section 615.010 and performing the function or functions described in said Section and which operates in whole or in part within the corporate limits of the City of Branson West, Missouri as the said City shall from time to time be constituted, shall, for the privilege of doing business and engaging in said occupation therein, pay to the City of Branson West, Missouri a license and occupation tax.
[CC 1997 §21-3; Ord.
No. 6-2022, 6-14-2022]
A.
The license and occupation tax herein provided shall be a sum equal to four percent (4%) of the gross receipts derived from the transaction of such licensee's business as described in Section 615.010 within the corporate limits of the City of Branson West, Missouri, as said City shall from time to time be constituted.
B.
The gross receipts tax imposed upon electric corporations, including but not limited to Liberty Utilities pursuant to Section 615.020 and 615.030 of the Code of Branson West shall be maintained at its existing rate of four percent (4%), despite the tariff increase awarded by the PSC to Liberty Utilities effective on June 1, 2022.
[CC 1997 §21-4]
A.
The
term "gross receipts" when used in this Chapter shall
mean:
1.
Except as otherwise provided in Subsection (B) hereof, all monies collected and received by licensee from the sale, furnishing, distribution, transmission and supplying of electricity, and/or electric power, and/or electric energy, and/or electric service to all of licensee's customers within the corporate limits of the City of Branson West, Missouri as said City shall from time to time be constituted, 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 corporate
limits of the City of Branson West, Missouri, as said City shall from
time to time be constituted, before any deductions are made therefrom
by the licensee for any expenses, costs or charges of any kind.
[CC 1997 §21-5]
The licensee shall pay the tax herein provided (monthly) (quarterly),
said tax to be computed upon the basis of gross receipts collected
and received by licensee which are subject to said tax from the first
(1st) day through the last day of each (month) (quarter) during which
licensee is doing business and engaged in said occupation, beginning
on the effective date of this Chapter.
[CC 1997 §21-6]
The exact date after the end of each period on which licensee
shall pay the tax herein provided, the form and contents of reports
filed by licensee with the City of Branson West, Missouri showing
the gross receipts which are subject to said tax and the date on which
said reports are due, shall be as mutually agreed upon by the City
of Branson West, Missouri and the licensee in writing prior to licensee
providing services, and the terms of said agreement shall remain on
file with the City Clerk.
[CC 1997 §21-7]
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.
