[R.O. 2012 §610.010; Ord. No. 525 §1, 9-9-1985]
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 Ash Grove, Missouri, shall, for
the privilege of doing business and engaging in said occupation therein,
pay to the City of Ash Grove a license and occupation tax.
[R.O. 2012 §610.020; Ord. No. 525 §2, 9-9-1985; Ord.
No. 546, 1-5-1987]
The license and occupation tax herein provided shall be a sum
equal to four percent (4%) of the gross receipts derived from the
transaction of licensee's business within the City of Ash Grove.
[Ord. No. 1190, 6-21-2022]
The gross receipts tax imposed upon electric corporations, including,
but not limited to, The Empire District Electric Company d/b/a Liberty,
pursuant to the existing franchise agreement, shall be maintained
at its current rate of four percent (4%), despite the tariff increase
awarded by the PSC to The Empire District Electric Company d/b/a Liberty
effective on June 2, 2022.
[R.O. 2012 §610.030; Ord. No. 525 §3, 9-9-1985]
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 future boundaries of the City of Ash Grove served under rate schedules as now or hereafter approved by the Missouri Public Service Commission for residential, commercial, and industrial service having a reserve capacity of forty (40) kilowatts or less, before any deductions are made therefrom by the licensee for any expenses, costs, or charges of any kind.
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 Ash Grove, 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: Schools, churches and church schools.
[R.O. 2012 §610.040; Ord. No. 525 §4, 9-9-1985]
The term "light and power company" when used
in this Chapter shall mean and include 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.).
[R.O. 2012 §610.050; Ord. No. 525 §5, 9-9-1985]
The licensee shall pay the tax herein provided monthly, said
tax to be computed upon the basis of gross receipts collected and
received 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 September
9, 1985.
[R.O. 2012 §610.060; Ord. No. 525 §6, 9-9-1985]
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 Ash Grove showing the gross receipts
which are subject to said tax and the date on which said reports are
due, shall be as mutually agreed upon by the City of Ash Grove and
the licensee.
[R.O. 2012 §610.070; Ord. No. 525 §7, 9-9-1985]
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.
[Ord. No. 341 §§1 —
6, 3-4-1968]
A. Every
person, firm, company or corporation now or hereafter engaged in the
business of furnishing exchange telephone service in the City of Ash
Grove, Missouri, shall pay the City as an annual license tax, five
percent (5%) of the gross receipts derived from the furnishing of
such service within the City, as hereinafter set forth.
B. All such persons, firms, companies or corporations mentioned in Subsection
(A) hereof shall file with the City Clerk of the City on or before the 1st day of April, 1969, a sworn statement of the gross receipts derived by such person, firm, company or corporation from the furnishing of such service during the period from January 1, 1968 to December 31, 1968, and on or before the 1st day of April of each calendar year thereafter a similar statement of gross receipts derived by such person, firm, company or corporation from the furnishing of such service during the preceding calendar year. At the time of filing any such statement, the person, firm, company or corporation involved shall pay to the City Collector of the City five percent (%) of such gross receipts. Gross receipts derived from the furnishing of such service to the City or any other municipal or governmental unit located in the City shall not be included in the foregoing statement, nor shall any tax be due on such gross receipts. The Telephone Company shall have the privilege of crediting such sums as may be due hereunder with any unpaid balance due said Company for telephone service rendered or facilities furnished to the City.
C. The
first payment of tax provided for herein shall be due and payable
on April 1, 1969, and shall be for the period from January 1, 1968
to December 31, 1968, the first payment to be reduced by any amount
which may heretofore have been paid for the period from __________
to __________.
D. The payments required by the provisions of this Section shall be in lieu of all other excises, charges, exactions, rentals, impositions, or other license or occupation taxes heretofore imposed upon any person, firm, company or corporation engaged in the business described in Subsection
(A) hereof; but nothing herein contained shall be construed to exempt such person, firm, company or corporation from any general or special ad valorem tax imposed upon the public generally by the City.
E. All such persons, firms, companies or corporations mentioned in Subsection
(A) on the request of any person shall remove or raise or lower its wires temporarily to permit the moving of houses or other bulky structures. The expense of such temporary removal, raising, or lowering of wires shall be paid by the party or parties requesting such raising or lowering of wires, and payment in advance may be required. Not less than forty-eight (48) hours' advance notice shall be given to arrange for such temporary wire changes.
F. The right is hereby granted to all such persons, firms, companies or corporations mentioned in Subsection
(A) to trim trees, brush, or hedges upon and overhanging the streets, alleys, sidewalks, and public places of the City, so as to prevent such foliage from coming in contact with telephone wires and cables, all of said trimming to be done under the supervision and direction of the governing body of the City or of any City official to whom said duties have been or may be delegated.