[CC 1999 §15-66; Ord. No. 91-35 §1, 5-24-1991]
Every gas company and every other person, firm or corporation,
their successors and assigns owning, operating, controlling, leasing
or managing any gas plant or system, manufacturing, selling, distributing
or transmitting natural or manufactured gas shall, in addition to
all other taxes, payments or fees now or hereafter required by law
or ordinance, pay to the City of Chillicothe, Missouri, an occupation
tax in an amount equal to five percent (5%) of the gross receipts
derived from the sale of gas within the present or future limits of
the City of Chillicothe during the period of such occupation.
[CC 1999 §15-67; Ord. No. 91-35 §2, 5-24-1991]
The said occupation tax shall be based upon the sale of gas
for domestic and commercial consumption and not for resale, but not
including any revenue for gas to the City of Chillicothe, Missouri,
and not including any revenue for gas to industrial customers.
[CC 1999 §15-68; Ord. No. 91-35 §3, 5-24-1991]
Every gas company and every other person, firm or corporation,
their successors and assigns owning, operating, controlling, leasing
or managing any gas plant or system, manufacturing, selling, distributing
or transmitting natural or manufactured gas shall pay the occupation
tax herein provided semi-annually and said tax shall be computed upon
the basis of gross receipts during the six (6) month period ending
January first (1st) and July first (1st), as the case may be. The
said company shall calculate the tax due the said City semi-annually
and within thirty (30) days after January first (1st) and July first
(1st) file a statement notifying said City of the amount of gross
revenue subject to the payment of the said tax which was received
during the six (6) month period and at the time of filing such statement
shall pay the said City the tax due.
