[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.