[R.O. 1993 § 605.150; Ord. No.
82-1818 § 2, 12-13-1982; CC 1988 § 15-66]
The term "light and power company," when used in this Article,
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.
[R.O. 1993 § 605.160; Ord. No.
82-1818§ 1, 12-13-1982; CC 1988 § 15-67]
Every light and power company, and their successors and assigns,
generating, manufacturing, selling, distributing, transmitting, supplying
and furnishing electricity, electric power, electric energy and electric
service in the City shall, for the privilege of doing business and
engaging in such occupation therein, pay to the City a license and
occupation tax.
[R.O. 1993 § 605.170; Ord. No.
82-1818 § 3, 12-13-1982; Ord. No. 87-1957 § 1, 12-14-1987; CC 1988 § 15-68; Ord. No. 2022-3257, 7-12-2022]
A.
The
license and occupation tax provided for in this Article shall be a
sum equal to five and sixty-six hundredths percent (5.660%) of the
gross receipts derived from the transaction of the licensee's business
within the City of Aurora.
B.
The gross receipts tax imposed upon electric and power companies, including but not limited to Liberty Utilities, pursuant to this Section 605.160 of the Code of Ordinances of the City of Aurora shall be maintained at its existing rate of five and sixty-six hundredths' percent (5.660%), despite the tariff increase awarded by the PSC to Liberty Utilities effective on June 1, 2022.
[R.O. 1993 § 605.180; Ord. No.
87-1957 § 2, 12-14-1987; CC 1988 § 15-68.1]
A.
The term "gross receipts" when used in this Article shall mean:
1.
Except as otherwise provided in Subsection (B) hereof, all monies collected and received by the licensee from the manufacture, distribution, and sale of electric power and energy to all of the licensee's customers within the present and future boundaries of the City of Aurora served under rate schedules as now or hereafter approved by the Missouri Public Service Commission for residential, and commercial 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 the licensee from the sale
or lease of goods and products to all of the licensee's customers
within the present and future boundaries of the City of Aurora, before
any deductions are made therefrom by the licensee for any expenses,
costs or charges of any kind.
B.
"Gross receipts" shall not include late charges and interest collected
and received by the licensee.
[R.O. 1993 § 605.190; Ord. No.
82-1818 § 4, 12-13-1982; CC 1988 § 15-69]
The licensee shall pay the tax provided for in this Article
monthly, such tax to be computed upon the basis of gross receipts
collected by the licensee which are subject to the tax from the first
day through the last day of each month during which the licensee is
doing business and engaged in such occupation, beginning on December
13, 1982.
[R.O. 1993 § 605.200; Ord. No.
82-1818 § 5, 12-13-1982; CC 1988 § 15-70]
The exact date after the end of each month on which the licensee
shall pay the tax provided for in this Article, the form and contents
of reports filed by the licensee with the City showing the gross receipts
which are subject to the tax, the date on which such 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 and the licensee.
[R.O. 1993 § 605.210; Ord. No.
82-1818 § 6, 12-13-1982; CC 1988 § 15-71]
The license and occupation tax provided for in this Article
shall be in addition to all other taxes, payments or fees now or hereafter
required by law or ordinance.
