[Ord. No. 659 §1, 5-5-1980; Ord. No. 872 §1, 1-5-1987]
Every light and power company and every other person, firm or
corporation, their successor 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 Oak Grove, 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 Oak Grove, Missouri, during the period
of such occupation.
[Ord. No. 659 §2, 5-5-1980]
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
Oak Grove, Missouri.
[Ord. No. 659 §3, 5-5-1980]
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 last day of each month
beginning on May 1, 1980. 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 which was
received during the month and at the time of filing such statement
shall pay to the said City the tax due.