[CC 1964 §470.010]
The following words and/or phrases as used in this Chapter shall have the following meanings as set out herein:
- GROSS RECEIPTS
- As applied to water for domestic, commercial, and industrial purposes, as used in this Section, shall include all revenues received by such person from the operation of such water system within the City limits of the City of Northmoor.
- Any individual, partnership, firm, corporation, association, trustee, receiver, or any other group or combination of individuals acting as a unit, either severally or jointly.
[CC 1964 §470.020]
Every person now engaged or hereafter to become engaged in the business of supplying water for compensation to residential, commercial and industrial users thereof within the City of Northmoor, Missouri, shall pay to the City as a license fee a sum equal to five percent (5%) of the gross receipts derived by said person from the sale of such water within the present or any future boundaries of the City of Northmoor for domestic, commercial and industrial consumption, as herein defined.
[CC 1964 §470.030]
It is hereby made the duty of such person to file with the Treasurer of the City of Northmoor, on or before the fifth (5th) day of January and July of each year, a statement of the gross receipts of such person from the sale of water for domestic, commercial and industrial purposes, as above defined, showing the gross receipts for such domestic, commercial and industrial business for each succeeding six (6) months, based upon the business done during the preceding period of six (6) months ending, respectively on the last days of December and June; and at the time of filing such statement shall pay to the Treasurer a sum equal to five percent (5%) of the amount shown by such statements, respectively. Any duly designated representative of the City of Northmoor shall, at all reasonable times, have the right to investigate the correctness of such statements and shall, at all reasonable times, have access to the books and records of said person for such purposes.
[CC 1964 §470.040]
The tax herein required to be paid shall be paid in lieu of any other occupation licenses or merchandising tax, but shall not be in lieu of any ad valorem tax.
[CC 1964 §470.050]
If the person shall fail to file a statement as herein required, or if such person shall willfully fail or refuse to pay the occupation tax herein provided, when due, said person shall, for such failure, for the first (1st) thirty (30) days or any part thereof, pay in addition to such tax a penalty of ten percent (10%) of the tax due and unpaid, and, for each succeeding thirty (30) days or any part thereof, shall pay, as a penalty, three percent (3%) of such tax as long as the same shall remain unpaid.