[Code 1961 §10-71; CC 1976 §14-111; Ord. No. 90-33 §1, 6-18-1990]
Every person engaged in the business of selling and distributing natural, artificial or mixed natural and artificial gas 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. For purposes of this Section, the phrase "selling and distributing" shall include the sale, distribution, transportation, conveyance, transfer, delivery, apportionment and/or disposition of natural, artificial or mixed natural and artificial gas.
[CC 1976 §14-112; Ord. No. 1222 §2, 11-22-1971]
All persons engaged in the business of furnishing gas 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 §14-113; Ord. No. 1222 §2, 11-22-1971; 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 §14-114; Ord. No. 1222 §3, 11-22-1971; Ord. No. 2287 §1, 8-11-1986; Ord. No. 95-70 §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 gas company shall have the privilege of crediting such sums as may be due hereunder with any unpaid balance due said company for gas service rendered or facilities furnished to said City.
[CC 1976 §14-115; Ord No. 1222 §3, 11-22-71]
The Clerk of the City and such other persons as may be designated by the City Council 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.
[Code 1961 §10-74; CC 1976 §14-116]
Nothing herein shall be so construed as to exempt any person from the payment to the City of the tax which the City levies upon any real and personal property belonging to such person.
[Code 1961 §10-75; CC 1976 §14-117]
Should any person fail to make the verified return and pay the tax at the proper time such person 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.
[Code 1961 §10-76; CC 1976 §14-118]
Any person engaged in the business of selling or transmitting natural, artificial or mixed natural and artificial gas for heating, refrigerating, lighting and power 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 in the course of or in connection with any construction, reconstruction, excavation, placing, maintenance, operation or use of pipes, mains, conduits 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.