[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.