[Ord. No. 12180 (293) §§1-3, 1-21-1980]
A.
Every
light and power company, and every other person, firm or corporation,
their successors and assigns, owning, operating, controlling, leasing
or managing any electric plant or system generating, manufacturing,
selling, distributing or transmitting electric energy and power, shall,
in addition to all other taxes, payments or fees now or hereafter
required by law or ordinance, pay to the City of Peculiar, Missouri,
an occupation tax in an amount equal to five percent (5%) of the gross
receipts derived from the sale of electric energy within the present
or future limits of the City of Peculiar, Missouri, during the period
of such occupation.
B.
The
said occupation tax shall be based upon the sale of electric energy
for domestic and commercial consumption and not for resale, but not
including any revenue for electric service to the City of Peculiar,
Missouri.
C.
Said
light and power company shall pay the occupation tax herein provided
monthly, and said tax shall be computed upon the basis of gross revenue
from the first (1st) day through the last day of each month beginning
on December 15, 1979. The said company shall calculate the tax due
the said City monthly, and within sixty (60) days after the last day
of each month file a statement notifying said City of the amount of
gross revenue subject to the payment of the said tax on which was
received during the month, and at the time of filing such statement
shall pay to the said City the tax due.
