[Ord. No. 840213 §1, 2-13-1984]
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 in the City of Willard, Missouri, shall, for the privilege
of doing business and engaging in said occupation therein, pay to
the City of Willard a license and occupation tax.
[Ord. No. 840213 §2, 2-13-1984]
The term "light and power company", when used
in this Section, includes 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, RSMo.).
[Ord. No. 840213 §3, 2-13-1984]
The amount of the license and occupation tax herein provided
shall be a sum equal to five percent (5%) of the gross receipts collected
by the licensee from the sale of all electric energy sold to all of
licensee's customers within the present or future boundaries of the
City of Willard under rate schedules as now or in the future approved
by the Missouri Public Service Commission for residential and commercial
service having a reserve capacity of forty (40) kilowatts or less,
excluding churches and church schools.
[Ord. No. 840213 §4, 2-13-1984]
The licensee shall pay the tax herein provided monthly, said
tax to be computed upon the basis of gross receipts collected by licensee
which are subject to said tax from the first (1st) day through the
last day of each month during which licensee is doing business and
engaged in said occupation, beginning on February, 1984.
[Ord. No. 840213 §5, 2-13-1984]
The exact date after the end of each month on which licensee
shall pay the tax herein provided, the form and contents of reports
filed by licensee with the City of Willard showing the gross receipts
which are subject to said tax, the date on which said reports are
due, and the procedure for adjustments of tax payments due to bad
debts and uncollected statements for the sale of electric energy shall
be as mutually agreed upon by the City of Willard and the licensee.
[Ord. No. 840213 §6, 2-13-1984]
The license and occupation tax herein provided shall be in addition
to all other taxes, payments or fees now or hereafter required by
law or ordinance.
