[Ord. No. 495 §§1 — 3, 1-22-1985]
A. 
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 Granby shall, for the privilege of doing business and engaging in said occupation therein, pay to the City a license and occupation tax.
B. 
The license and occupation tax herein provided shall be a sum equal to seven percent (7%) of the gross receipts derived from the transaction of licensee's business within the City. This gross receipts tax imposed upon electric corporations, including but not limited to Ameren Missouri, shall be maintained at its existing rate of seven percent (7%), despite the tariff increase awarded by the PSC to Ameren Missouri effective on July 31, 2011.
[Ord. No. 879, 6-21-2022]
C. 
Gross Receipts.
1. 
The term "gross receipts", when used in this Article, shall mean:
a. 
Except as otherwise provided in Subsection (C)(2) 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 Granby 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.
b. 
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 Granby, before any deductions are made therefrom by the licensee for any expenses, costs or charges of any kind.
2. 
"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: schools, churches and church schools.
[Ord. No. 495 §4, 1-22-1985]
The term "light and power company", when used in this Article, shall mean and include 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, Revised Statutes of Missouri).
[Ord. No. 495 §5, 1-22-1985]
The licensee shall pay the tax herein provided (monthly) (quarterly), 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) (quarter) during which licensee is doing business and engaged in said occupation, beginning on January 22, 1985.
[Ord. No. 495 §6, 1-22-1985]
The exact date after the end of each (month) (quarter) on which licensee shall pay the tax herein provided, the form and contents of reports filed by licensee with the City 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 and the licensee.