[Ord. No. 827 §§1-5; Ord. No. 833 §1; Ord. No. 888-90-1 §1; Ord. No. 923-91-2 §§1-2, 6-20-1991; Ord. 951-92-15 §1, 12-3-1992; Ord. No. 953-93-02 §§1 — 2, 5-20-1993; Ord. No. 954-93-04 §§1 — 2, 7-1-1993; Ord. No. 966-93-15 §2, 11-4-1993]
A.
There is hereby imposed, levied and assessed on the grantee of a franchise agreement between the City of Palmyra and any person, firm or corporation engaged in the business of supplying natural gas service within the corporate limits of Palmyra pursuant to such franchise agreement, an occupation and license tax (in lieu of all other occupation, license or other revenue taxes) for the privilege of engaging in such business during the term of such agreement at the rate of five percent (5%) on the gross receipts from the sale by said grantee of natural gas for domestic and commercial purposes within the corporate limits of the City of Palmyra.
B.
Said grantee shall not later than the first day of each calendar month in each year during the term of any such agreement, make a report to the City Council of the City of Palmyra of its gross receipts from the sale of gas for domestic and commercial purposes within the corporate limits of Palmyra for the one (1) month period ending on the first day of the month next preceding that on which the report is due; and at the time of making such reports, pay into the City Treasury a sum equal to five percent (5%) of said gross receipts subsequent to the effective date of such franchise, which may be charged to the operating expenses of said grantee. Domestic and commercial sales shall be considered as sales made other than on special contracts providing for stand-by fuel and interruption of service at any time demands of domestic and commercial consumers may so require. So long as such grantee shall be required by any regulatory authority having jurisdiction, to separately state the franchise tax increment on its charges for natural gas service rendered under such franchise, the term "gross receipts" as used herein shall not include the separately stated tax increment.
C.
Any such grantee, by entering into any such franchise agreement and engaging in such business, shall be deemed to have agreed to recognize the tax herein imposed as a valid tax and make said payments during the term of such agreement, and the franchise so granted by the City shall be conditioned upon such agreement.
D.
In the event the tax imposed herein is determined by any court having proper jurisdiction to be invalid, then the City may at its option terminate said franchise with such grantee upon written notice to such grantee of said termination.
E.
Every grantee of a franchise agreement between the City of Palmyra and any person, firm or corporation engaged in the business of supplying natural gas service within the City of Palmyra, shall maintain an office within the City limits for the acceptance of payments of sums due from customers or users of the gas service for the charges made for such gas services. Such office shall have the capability of accepting payments made in the form of cash, check or money order, and making change in connection with payments made in cash. Such office shall have the further capability of providing a receipt contemporaneous with payment upon the request of the customer or user. Such office shall be open to the public not less than eight (8) hours between the hours 8:00 A.M. and 5:00 P.M. during normal business days from Monday through Friday, excluding legal holidays.
F.
This Section shall apply to any grantees, or successors, of any gas franchise agreements with the City of Palmyra now existing or subsequently entered into with said City.