[CC 1991 §22-47; Ord. No. 725 §1, 9-9-1986; Ord.
No. 891 §4, 8-20-1991; Ord. No. 933 §1, 10-20-1992; Ord. No. 935 §1, 11-17-1992; Ord.
No. 2023-2007, 3-14-2023]
A. Tax Imposed. Every person engaged in the business of supplying or furnishing gas or gas service in the City shall, at the time of filing a statement under Section
610.010, pay to the City Collector as a license or occupational tax an amount equal to:
1. One-half of one percent (0.5%) of the gross receipts of such business
derived from all users who are residential customers.
2. Eight percent (8%) of the gross receipts of such business derived
from all users who are not residential customers.
B. Definition. As used in this Chapter, the following terms
shall have these prescribed meanings:
GROSS RECEIPTS
The aggregate amount of all sales and charges of the commodities
or services hereinabove described in the City of Frontenac during
any period less discounts, credits, refunds, sales taxes and uncollectible
amounts actually charged off.
RESIDENTIAL SERVICE
Service to a customer using gas or gas service for domestic
household purposes through a single meter for either a single-family
dwelling unit or for service to not more than four (4) single-family
dwelling units served by a single meter in a multiple-family building
or portion thereof; provided however, that in any event the usage
of residential service must constitute more than fifty percent (50%)
of the total metered usage.