[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.
[Ord. No. 674 §§1 —
3; Ord. No. 702 §1, 6-15-1972]
A. That
there is hereby granted to the Board of Public Works of the City of
Palmyra, Missouri, herein called the Grantee, the rights, privilege
and franchise, from the fourteenth (14th) day of November, 1968, until
the repeal of this ordinance, to use the electricity production and
distribution facilities of the City of Palmyra, Missouri, and to construct,
maintain, and operate in the present and future streets, alleys, bridges,
and public places in said City, said electricity production and distribution
facilities as now located, together with the right, privilege and
franchise to acquire, construct, maintain and operate therein and
thereon such additions and extensions thereto as may be necessary
or desirable, all for the purpose of supplying electricity for all
purposes to the inhabitants of said City and consumers in the vicinity
thereof.
B. That
in consideration of and as compensation for the right, privilege and
franchise hereby granted, the Grantee shall at all times save the
City harmless from any and all uninsured damages which said City may
be liable to pay that may arise from the use, construction, maintenance,
and operation of said plant and system or any part thereof; shall
limit all excavations of streets, alleys or public places to the necessity
of efficient operation, and shall not at any one time open or encumber
more of any street, alley, or public place than shall be reasonably
necessary to enable Grantee to proceed with advantage in its operation,
and shall not permit such street, alley or public place to remain
open longer than necessary for the purpose for which it was opened;
shall refill all excavations and replace surfaces with like material
and leave same in as good a condition as when altered or removed;
shall perform all work on streets, alleys and public places under
supervision of a representative of said City, if so desired, and shall
repay said City all expenses to which it has been put in the repair
or replacement of streets, alleys or public places in the event such
work is done by said City after the neglect, or refusal of Grantee
to perform same in a reasonable time.
[Ord. No. 899-90-12 §1 —
6; Ord. No. 965-93-14 §2, 11-4-1993]
A. PERSON: When used in this Section shall include any individual,
firm, co-partnership, joint venture, association, corporation, estate,
business, trust, trustee, syndicate, or any other group or combination
acting as a unit, in the plural as well as in the singular.
B. Every
person now or hereafter engaged in the business of supplying telephone
service, for compensation for any purpose in the City of Palmyra,
Missouri, shall pay as license tax, a sum equal to five percent (5%)
of the gross City rental exchange revenue receipts from such business.
C. It is
hereby made the duty of every person engaged in the business described
in the foregoing Subsection hereof to file with the Clerk of the City
of Palmyra on the 31st day of January and the 31st day of July of
each year, a sworn statement of the gross City rental exchange revenue
receipts from such business for the six (6) calendar months preceding
the filing of such statement. The City Clerk shall be and is hereby
authorized to investigate the correctness and accuracy of the statement
required and for that purpose shall have access at all reasonable
times to the books, documents, papers and records of any such person
making such statement in order to ascertain the accuracy thereof.
D. Every
person now or hereafter engaged in any business described herein shall
pay to the City Collector of the City of Palmyra, Missouri, on the
31st day of January and the 31st day of July of each year an amount
equal to five percent (5%) of all person's gross City rental exchange
revenue receipts for said business for the preceding six (6) calendar
months.
E. The tax
herein required to be paid shall be in lieu of any other occupation
tax required of any person engaged in any of the businesses described
herein, but nothing herein contained shall be so construed as to exempt
any such person from the payment of any levy upon real and personal
property belonging to any such person, nor the tax required of merchants
or manufacturers for the sale of anything other than electricity,
or telephone service, nor shall the tax herein required exempt any
such person from the payment of any other tax which may be lawfully
required other than an occupation tax.
F. Every
person now or hereafter engaged in the business of supplying telephone
service for compensation for any purpose in the City of Palmyra, Missouri,
shall maintain an office within the City limits for the acceptance
of payments of sums due from customers or users of the telephone service
for the charges made for such telephone service. 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 further have the 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 of 8:00 A.M. and 5:00 P.M. during normal
business days from Monday through Friday, excluding legal holidays.
G. Any person
engaged in any of the businesses described herein who shall violate
any of the provisions of this Section shall, upon conviction, be fined
not less than one hundred dollars ($100.00) nor more than five hundred
dollars ($500.00) and each day of violation shall constitute a separate
offense.