City of Parkville, MO
Platte County
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Table of Contents
Table of Contents

Section 705.010 License Fee.

[Ord. No. 739 §1, 11-21-1978; Ord. No. 982 §1, 12-17-1987]
Every gas company and every corporation, company, association, joint stock company or association, partnership and person, their lessees, trustees or receivers appointed by any court whatsoever, owning, operating, managing, leasing or controlling a gas planter system for the manufacture, distribution, sale or furnishing of gas, natural or manufactured, for light, heat, refrigeration or power, shall in addition to all other taxes, payments or requirements now or hereafter required by law or City ordinance, pay to the City as a license fee a sum equal to five percent (5%) of the licensee's gross receipts from the sale of gas sold for domestic, commercial, and industrial consumption within the limits of the City under the licensee's applicable "General Service" rate schedule on file with and approved by the Public Service Commission of Missouri. the term "gross receipts" shall include any amounts received by licensee in the nature of a penalty for late payment arising out of such sales. The licensee shall not later than February first (1st) and August first (1st) respectively of each year make a report to the Governing Body of the City of its gross receipts for six (6) months period ending at the last meter reading preceding December thirty-first (31st) and June thirtieth (30th) respectively and at the time of making such reports shall pay into the City Treasury the aforesaid license fee based upon the gross receipts so reported. The acceptance of such fees shall not prejudice the right of the City to collect any additional fee thereafter found to be due. In the event that the licensee shall pay a sum greater than is due upon its gross receipts for any period by reason of its inability to determine accurately the amount properly due, licensee shall be entitled following a determination of the overpayment to deduct such overpayment and receive a credit therefor against the amount of license fee due for the next succeeding period or periods following the determination of the overpayment. The Board of aldermen or its representative or any public accountants selected by the Board of Aldermen shall have the right, at all reasonable times during business hours, to make such examinations and inspections of the books of such licensee as may be necessary to determine the correctness of such reports. The City shall have the right, at its own expense, to employ the same accountants who make the annual audit of the books, records and accounts of the business of the licensee, to audit, at the same time, the licensee's accounts and records and certify as to the correctness of any payments due and payable by the licensee to the City.