[Ord. No. 141 §§1 —
5, 4-9-1957; Ord. No.
1174-2011 §§1 — 2, 9-19-2011]
A. The
word "person", when used in this Chapter, shall include
any individual, firm, co-partnership, joint partnership, joint adventure,
association, corporation, estate, business trust, trustee, receiver,
syndicate or any other group or combination acting as a unit, in the
plural as well as in the singular number.
B. Every
person now or hereafter engaged in the business of supplying electricity
for compensation for any purpose in the City of Kearney shall pay
to the City of Kearney as a license tax a sum equal to five percent
(5%) of the gross revenue derived from such business, exclusive of
sales to municipality and revenue from industrial customers which
are billed on the filed industrial rate.
C. It
is hereby made the duty of every person engaged in the business described
in the foregoing Sections hereof to file with the Clerk of the City
of Kearney on the fifteenth (15th) day of January, on the fifteenth
(15th) day of April, on the fifteenth (15th) day of July and on the
fifteenth (15th) day of October of each year a sworn statement of
the gross receipts of such persons from such business for the three
(3) calendar months or parts thereof after this Chapter takes effect
preceding the filing of such statement. The Clerk of the City of Kearney
or deputy or authorized agent shall be and is hereby authorized to
investigate the correctness and accuracy of the said statement required
and for that purpose shall have access, at all reasonable times and
business hours, to inspect the books, documents, papers and records
of any such person so making such statement in order to ascertain
the accuracy thereof.
D. Every person now or hereafter engaged in the business described in Subsection
(B) hereof shall pay to the City Collector of the City of Kearney on the fifteenth (15th) day of January, on the fifteenth (15th) day of April, on the fifteenth (15th) day of July and on the fifteenth (15th) day of October of each year that this Chapter is in force and effect an amount equal to five percent (5%) of said person's gross receipts from the said business herein named for the preceding three (3) calendar months or parts thereof that this Chapter is in force and effect.
E. The tax herein required to be paid shall be in lieu of any other occupation tax required of any person engaged in the business enumerated in Subsection
(B) hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of Kearney of the tax or taxes, which the City of Kearney levies upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale of anything other than electricity, nor shall the tax herein required exempt any such person from the payment of any other tax, which may be lawfully required, other than an occupation tax on the business described in Subsection
(B).
F. No Automatic Adjustments. Pursuant to Section 393.275, RSMo.,
and any and all other applicable authority, the City shall maintain
the tax rate of its business license taxes on the gross receipts of
electric utilities without reduction notwithstanding any periodic
fluctuations in the tariffs of such utility corporations or any notice
thereof including, but not limited to, notice sent under Section 393.275,
RSMo.
[Ord. No. 147 §§1 —
5, 7-26-1960; Ord. No.
1040-2006 §1, 4-17-2006]
A. No
person, firm, association or corporation now or hereafter engaged
in the occupation, business, managing, directing or operating any
telephone line or system in the City of Kearney for hire for the purpose
of transmitting messages to and from points within the limits of said
City and to and from points within the limits of the State of Missouri
(not including business done to and from points without the State
of Missouri and not including any business done for the Government
of the United States, its officers or agents) shall so manage, direct
or operate said telephone line or system without paying to said City
an annual license tax for so managing, directing or operating such
telephone line or system as hereinafter provided.
B. Every
person, firm, association or corporation now or hereafter engaged
in the occupation, business or pursuit of keeping, conducting, managing,
directing or operating any telephone line or system in the City of
Kearney for hire for the purpose of transmitting messages to and from
points within the limits of the State of Missouri (not including any
business done to and from points without the State of Missouri and
not including any business done for the Government of the United States,
its officers and agents) shall pay to the said City for the privilege
of operating such telephone line or system an annual license tax in
the sum of five percent (5%) of the gross receipts for each calendar
year received by such telephone system from its operation in the City
of Kearney.
C. The
license tax as above provided shall be paid in January of each year.
D. At
the time of the payment of such tax, the person or persons or corporations
owing the same shall furnish the Treasurer of the City a verified
itemized statement of gross receipts from the operation of the telephone
system within the City for the preceding year, said verification to
be made by the owner or owners, or in the case of a corporation by
its duly authorized officer. The owner or owners of the telephone
system shall also make available for the inspection of the Treasurer
all pertinent books and records reflecting gross receipts.
E. Any
such person, firm, association or corporation failing to comply with
the terms of this Section shall be deemed guilty of an ordinance violation
and upon conviction thereof shall be fined not less than twenty-five
dollars ($25.00) nor more than two hundred dollars ($200.00) for each
ordinance violation, and each day that any such person, firm, association
or corporation violating this Section shall continue to keep, conduct,
manage, direct or operate any such telephone line or system without
having complied with the same shall be deemed a separate ordinance
violation.
TABLE I: FRANCHISE FEES
|
---|
COMPANIES
|
PERCENTAGE
|
ORD. NO.
|
---|
Time Warner Cable (Cable)
|
3%
|
Ord. No. 387-82
|
Exop of Missouri, Inc. (Cable)
|
3%
|
Ord. No. 808-2000
|
Sprint United (Telephone)
|
2%
|
Ord. No. 744-97
|
Exop of Missouri, Inc. (Telephone)
|
2%
|
Ord. No. 768-98
|
Missouri Gas Energy (Gas)
|
5%
|
Ord. No. 370
|
Platte-Clay Electric (Electric)
|
5%
|
Ord. No. 561-91
|
Ameren UE (Electric)
|
5%
|
Ord. No. 141
|
[Ord. No. 1518-2023, 3-6-2023]
Pursuant to Section 393.275, RSMo., and any and all other applicable
authority, the City shall maintain the tax rates of its franchise
fees and business license taxes on gross receipts for all utilities
operating within the City that are subject to Section 393.275, RSMo.,
including, but not limited to, gas, electric, sewer, and water utilities
without reduction, notwithstanding any periodic fluctuations in the
tariffs of such utility corporations or any notice thereof, including,
but not limited to, notice sent under Section 393.275, RSMo., as amended.