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Subdivision I
Laclede Gas Company
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[Ord. No. 172, §2]
The Laclede Gas Company shall pay to the city, at least once
every year, a sum equal to five percent of the gross receipts from
its operation in the city as and for a license tax.
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Subdivision II
Underground Gas Distribution
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[Ord. No. 274, §1]
For the purposes of this subdivision, the following words and
phrases shall have the meanings respectively ascribed to them by this
section:
The supplying of gas or gas service through an underground pipe distribution system; nothing in this subdivision shall be construed as imposing a tax on persons commonly called bottled gas dealers who supply propane and butane gas in steel tanks to customers, such bottled gas dealers being specifically exempted from the tax levied by this subdivision; except, that section 12-11 passed and approved on November 17, 1964, and as amended, shall remain in full force and effect.
The aggregate amount of all sales and charges from the business
of supplying gas or gas service made by a person in the city during
any period less discounts, credits, refunds, sales taxes and uncollectible
accounts actually charged off during the period.
Any individual, firm, copartnership, association, corporation,
trust, trustee, receiver, syndicate or any other group or combination
acting as a unit, in the plural as well as the singular number.
[Ord. No. 274 §2]
Every person now or hereafter engaged in the business of supplying
gas or gas service for compensation for any purpose in the City shall
pay to the City, as a license tax, a sum equal to five percent (5%)
of the gross receipts received from such business within the City.
[Ord. No. 274 §3]
It is hereby made the duty of every person engaged in any business
described in the foregoing Section hereof, to file with the City Clerk
on the last day of January, 1970, a sworn statement of the gross receipts
of such person received within the City from the fourth (4th) day
of November, 1969 to the thirty-first (31st) day of December, 1969,
and thereafter a similar statement on the last day of July and the
last day of January of each year of such receipts for the six (6)
calendar months preceding the filing of such statement. The City Clerk
or his duly authorized deputy shall be and is hereby authorized to
investigate the correctness and accuracy of such statement and for
that purpose shall have access at all reasonable times during business
hours to examine the books, documents, papers, and records of any
person making such statement in order to ascertain the accuracy thereof.
[Ord. No. 274 §4]
Every person now or hereafter engaged in any of the businesses described in Section 12-13 shall, at the same time as making the sworn statement required in Section 12-14, pay to the City Collector of the City an amount equal to five percent (5%) of the gross receipts derived from such business in the City for the preceding six (6) calendar months.
[Ord. No. 274 §5]
The tax required by this Subdivision to be paid shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Section 12-13; but nothing contained in this Subdivision shall be so construed as to exempt any such person from the payment to the City of the tax which the City levies upon the real and personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale of anything other than gas, nor shall the tax required by this Subdivision exempt any such person from the payment of any other tax which may be lawfully required other than any occupation tax on any of the businesses described in Section 12-13.
[Ord. No. 274 §6]
Any person engaged in any of the businesses described in Section 12-13 who shall violate any of the provisions of this Subdivision shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00), and each day's violation of this Subdivision shall constitute a separate offense.
