Cross Reference — As to city sales taxes, ch. 160.
[Ord. No. 484 §§1 — 7, 6-13-1977; Ord. No. 903 §1, 6-10-1985; Ord. No. 943 §1, 11-25-1985]
The word "persons", when used in this Section, shall include any individual, firm, co-partnership, joint partnership, joint adventure, association, corporation, estate, business trust, trustee, receiver, syndicate, or any other group or combination acting as a unit, in the plural as well as the singular number.
The term "gross receipts" means the aggregate amount of all sales and charges for electricity made by any person in the City of Town and Country less discounts, credits, refunds, sales taxes and uncollectible accounts.
Every person now or hereafter engaged in the business of supplying electricity for compensation for any purpose within the City of Town and Country shall pay to the City as a license tax a sum equal to six and three-fourths percent (6.75%) of the gross receipts derived from supplying electricity for non-residential purposes. "Supplying electricity for residential purposes" means supplying electricity to premises used as a residence (except nursing homes and dormitories) and to accessory facilities incidential and subordinate thereto. A premises shall be considered "used" as a residence even though temporarily not occupied by an individual provided such premises are designed and intended for such purpose. "Supplying electricity for non-residential purposes" shall mean supplying electricity for all purposes other than residential purposes.
It is hereby made the duty of every person engaged in the business described in Subsection (C) to file with the Clerk of the City of Town and Country on or before the fifteenth (15th) day of February, 1978, a sworn statement of the gross receipts of such person from such business during the period August 4, 1977 through December 31, 1977, and on or before the fifteenth (15th) day of February of each year thereafter, a sworn statement of the gross receipts of such person from such business during the preceding calendar year. The Clerk of the City of Town and Country, or his duly authorized deputy, shall be and is hereby authorized to investigate the correctness and accuracy of the statement and for that purpose shall have access at all reasonable times to the books, documents, papers, and records of the person making such statement in order to ascertain the accuracy thereof.
At the time of making the sworn statement referred to in Subsection (D), such person shall pay to the City Collector of the City of Town and Country an amount equal to two percent (2%) of said person's gross receipts for the period covered by the statement.
The tax herein required to be paid shall be in lieu of any other occupation tax required of any person engaged in the business described in Subsection (C) hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of Town and Country of the tax which the City levies upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale of anything other than electricity, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than any occupation tax on the business described in Subsection (C).
Any person engaged in the business described in Subsection (C) who shall violate any of the provisions of the foregoing ordinance, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00). Each day's violation of this Section shall constitute a separate offense.