[CC 1976 §14-82; Ord. No. 206 §1, 8-26-1947]
Every person, firm or corporation engaged in the business of
selling and distributing electricity for residential or commercial
purposes in the City shall pay a license tax for the right and privilege
of carrying on and conducting such business therein.
[CC 1976 §14-83; Ord. No. 206 §2, 8-26-1947; Ord. No. 1220 §2, 11-8-1971]
All persons, firms, companies or corporations engaged in the
business of furnishing electric service in the City are hereby required
to file with the City Clerk a sworn statement showing the gross receipts
derived from the transactions of such businesses within the City. "Gross receipts" as used herein means the aggregate amount
of all sales and charges of the commodities described herein during
any period less discounts, credits, refunds, sales taxes and uncollectible
accounts, actually charged off during the period.
[CC 1976 §14-84; Ord. No. 206 §2, 8-26-1947; Ord. No. 1220 §2, 11-8-1971; Ord. No. 2030 §1, 11-14-1983; Ord. No. 2048 §1, 1-9-1984]
For the business transacted and gross receipts derived for the
calendar months October, November and December, 1983, such statements
shall be due and filed on the last day of January, 1984, showing the
gross receipts derived from such business during October, November
and December, 1983, and shall be for a license to operate for the
calendar months January, February and March, 1984. Thereafter and
beginning in the month of February, 1984, such statements required
by this Article shall be due and filed on the last day of each month
showing the gross receipts derived from such business during the month
preceding the month in which the statement is due, and shall be for
a license to operate for the second (2nd) month following the month
in which payment is made.
[CC 1976 §14-85; Ord. No. 206 §3, 8-26-1947; Ord. No. 1220 §3, 11-8-1971; Ord. No. 2287 §1, 8-11-1986; Ord. No. 95-68 §1, 9-12-1995]
At the time the above statements are filed and required to be
filed, payment shall be made to the City Collector at the rate of
nine and one-half percent (9.5%) on such receipts for the twelve (12)
month period beginning January 1, 1996 and ending December 31, 1996.
Thereafter the rate of tax shall be six percent (6%) paid on such
gross receipts. The electric company shall have the privilege of crediting
such sums as may be due hereunder with any unpaid balance due said
company for electric service rendered or facilities furnished to said
City.
[CC 1976 §14-86; Ord. No. 206 §3, 8-26-1947; Ord. No. 1220 §3, 11-8-1971]
The Clerk of the City and such other persons as may be designated
by the City Council of said City from time to time is and are hereby
authorized to investigate the correctness and accuracy of any statement
filed under the provisions of this Article, and for that purpose shall
have access at all reasonable times to the books, documents, papers
and records of any person, firm or corporation filing such statement.
[CC 1976 §14-87; Ord. No. 206 §4, 8-26-1947]
Nothing herein shall be so construed as to exempt any person,
firm or corporation from the payment to the City of the tax which
the City levies upon any real and personal property belonging to such
person, firm or corporation.
[CC 1976 §14-88; Ord. No. 206 §5, 8-26-1947]
Should any person, firm or corporation fail to make the verified
return and pay the tax at the proper time, such person, firm or corporation
shall be penalized for failure to pay said tax in the amount of ten
percent (10%) of the tax then due, which penalty shall be payable
to the City.
[CC 1976 §14-89; Ord. No. 206 §6, 8-26-1947]
Any person, firm or corporation engaged in the business of selling
or transmitting electricity in the City shall hold the City harmless
from all liability imposed upon it on account of injury or damage
to person or property caused by said person, firm or corporation in
the course of or in connection with any construction, reconstruction,
excavation, placing, maintenance, operation or use of poles, towers,
wires, conduits, conductors or other equipment in, along, across,
over or under any of the streets, roads, alleys, sidewalks, squares,
bridges or other public places in the City.
