City of Strafford, MO
Greene County
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Table of Contents
Table of Contents
[Ord. No. 138-85 §1, 6-17-1985]
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 Strafford, Missouri, shall for the privilege of doing business and engaging in said occupation therein pay to the City of Strafford a license and occupation tax.
[Ord. No. 138-85 §2, 6-17-1985]
The license and occupation tax herein provided shall be a sum equal to five and sixty-six hundredths percent (5.660%) of the gross receipts derived from the transaction of licensee's business within the City of Strafford.
A. 
The term "Gross Receipts" when used in this Chapter shall mean:
1. 
Except as otherwise provided in Subsection (B) 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 further boundaries of the City of Strafford, Missouri, by every light and power company served under rate schedules as now or hereafter approved by the Missouri Public Service Commission for industrial, commercial, and residential service and served by every electric cooperative under its current and future rates for industrial, commercial and residential service.
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 Strafford, Missouri, before any deductions are made therefrom by the Licensee for any expenses, costs, or charges of any kind.
B. 
Gross Receipts shall not include:
1. 
Late charges and interest collected and received by Licensee.
2. 
All monies collected and received by Licensee from the following customers of Licensee:
a. 
Churches
b. 
Church Schools
c. 
Schools.