[CC 1995 §605.010]
The term "gross receipts", as used in this Chapter, means, with respect to any calendar period, the total amount received of the sale price of the sales at retail including any services other than charges incident to the extension of credit that are a part of such sales capable of being valued in money, whether received in money or otherwise; except that, the term "gross receipts" shall not include the sale price of property returned by customers when the full sale price thereof is refunded either in cash or by credit, nor sales or other tax collected on behalf of another governmental entity.
[CC 1995 §605.020; Ord. No. 64 §1, 9-30-1957]
Every firm, person or corporation now or hereafter engaged in the business of supplying or furnishing water or water service in the City of Crystal Lake Park, Missouri, shall pay to the said City as a license or occupational tax five percent (5%) of the gross receipts derived from such business within the said City.
[CC 1995 §605.030; Ord. No. 64 §2, 9-30-1957]
Every person, firm or corporation engaged in the business set forth in Section 605.020 in the City of Crystal Lake Park is hereby required to file with the City Clerk of said City on or before February 15, 1959, a sworn statement showing the gross receipts derived from the transaction of such business in the City from January first (1st) through December thirty-first (31st) and on or before the fifteenth (15th) day of February of every calendar year thereafter showing the gross receipts derived from such business during the preceding calendar year and at the same time pay to the said City Collector the tax hereinbefore set forth. Gross receipts derived from the furnishing of such service to said City shall not be included in the foregoing statement, nor shall any tax be due on such gross receipts. The water company shall have the privilege of crediting such sums as may be due hereunder with any unpaid balance due said company for water service rendered or facilities furnished to said City.
[CC 1995 §605.040; Ord. No. 64 §3, 9-30-1957]
The City Clerk and such other persons as may be designated by the Board of Aldermen from time to time is and are hereby authorized to investigate the correctness and accuracy of the statement so filed and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such return in order to ascertain the accuracy thereof.
[CC 1995 §605.050; Ord. No. 64 §4, 9-30-1957]
Nothing contained in this Chapter shall be so construed as to exempt any person, firm or corporation to which this Chapter is applicable from the payment to the City of Crystal Lake Park of the tax which the said City levies upon the real or personal property belonging to such person, firm or corporation.