[Ord. No. 1985-213A §1, 7-2-1985]
Every light and power company, their successors and assigns, generating, manufacturing, selling, distributing, transmitting, supplying and furnishing electricity, electric power, electric energy and electric service ("Licensee") in the City of Goodman, Missouri, shall, for the privilege of doing business and engaging in said occupation therein, pay to the City of Goodman a license and occupation tax.
[Ord. No. 1985-213A §2, 7-2-1985]
The license and occupation tax herein provided shall be a sum equal to three and eight hundred forty-six thousandth percent (3.846%) of the gross receipts derived from the transaction of licensee's business within the City of Goodman.
[Ord. No. 1985-213A §§3 — 4, 7-2-1985]
As used in this Article, the following terms shall mean:
GROSS RECEIPTS
1. 
Except as otherwise provided in Subparagraph 3 hereof, all monies collected and received by licensee from the manufacture, distribution and sale of electric power and energy to all of licensee's customers within the present and future boundaries of the City of Goodman served under rate schedules as now or hereafter approved by the Missouri Public Service Commission for residential, commercial and industrial service having a reserve capacity of forty (40) kilowatts or less 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 present and future boundaries of the City of Goodman before any deductions are made therefrom by the licensee for any expenses, costs or charges of any kind.
3. 
Gross receipts shall not include:
a. 
Late charges and interest collected and received by licensee.
b. 
All monies collected and received by licensee from the following customers of licensee:
(1) 
Schools, churches and church schools.
LIGHT AND POWER COMPANY
Includes every corporation, company, association, firm and individual which is an "electrical corporation" owning and operating an "electric plant" as a "public utility" within the meaning of and as defined in the Missouri Public Service Commission law (Chapters 386 and 393, RSMo.).
[Ord. No. 1985-213A §5, 7-2-1985]
The licensee shall pay the tax herein provided monthly, 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 during which licensee is doing business and engaged in said occupation, beginning on July 2, 1985.
[Ord. No. 1985-213A §6, 7-2-1985]
The exact date after the end of each month on which licensee shall pay the tax herein provided, the form and contents of reports filed by licensee with the City of Goodman 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 Goodman and the licensee.
[Ord. No. 1985-213A §7, 7-2-1985]
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.
[Ord. No. 1987-226, 3-17-1987; Ord. No. 2004-360, 12-21-2004]
The City of Goodman, in order to maintain its sources of revenue at its historical level, hereby determines to maintain the three percent (3%) gross receipts tax against the gross receipts of the Kansas Power and Light Company.