City of Pleasant Valley, MO
Clay County
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Table of Contents
Table of Contents
[Ord. No. 3 §§1 — 2, 5-6-1955]
A. 
There is hereby levied and assessed as an occupation and licensing tax on the gross receipts, subsequent to the effective date of this Chapter, a sum equal to five percent (5%) of said gross receipts of any person or company now or hereafter operating a gas distribution system, within the corporate limits of the City of Pleasant Valley, Missouri.
B. 
Any person or company operating a gas distribution system, telephone service system, or electrical power and light service system within the City of Pleasant Valley, Missouri, shall, not later than February first (1st) and August first (1st) respectively of each year, make a report to the Board of Aldermen of the City of Pleasant Valley of its gross receipts from the sale of gas for domestic and commercial purposes, for the sale of telephone service for domestic and commercial purposes, and for the sale of electrical power and light service for domestic and commercial purposes, within the corporate limits of said City for the six (6) month period ending at the last meter reading or billing date preceding December thirty-first (31st) and June thirtieth (30th) respectively; and at the time of making such report pay unto the City Clerk the five percent (5%) of said gross receipts mentioned in Subsection (A), which shall be charged to the operating expense of the companies.
[Ord. No. 3088 §1, 3-18-2013; Ord. No. 3187 §1, 11-2-2015]
The business license taxes imposed upon the gross receipts of utility corporations including, but not limited to, Kansas City Power and Light Company, by the City of Pleasant Valley, Missouri, shall remain in full force and effect and without reduction pursuant to Section 393.275.2, RSMo., despite the tariff increase awarded by the Missouri Public Service Commission to Kansas City Power and Light Company effective on October 22, 2015.
[Ord. No. 78 §§I — V, 2-6-1959]
A. 
The word "person" wherever used in this Chapter shall include any individual, partnership, firm, corporation, association, trustee, receiver, or any other group or combination of individuals acting as a unit, either severally or jointly.
B. 
Every person now engaged or hereafter to become engaged in the business of supplying electricity for compensation to residential users thereof within the City of Pleasant Valley, 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 electricity within the present or any future boundaries of the City of Pleasant Valley, Missouri, for domestic consumption, as hereinafter defined, and not for resale.
The term "gross receipts", as applied to sale of electrical energy for domestic purposes, as used in this Section, shall not include:
1. 
Electrical energy supplied or sold to any business, commercial or industrial establishment nor electrical energy supplied or sold for commercial, industrial, or other non-domestic or non-residential use;
2. 
Electrical energy sold to the United States or to the State of Missouri, or to any agency or political subdivision thereof; and
3. 
Electrical energy sold for other use which cannot be classified as domestic, such as the electrical energy used by public utilities, telephone, telegraph and radio communication companies, railroads, pipeline companies, educational institutions not operating for profit, churches and charitable institutions, as such sales and usages have been construed by the United States Department of Internal Revenue under the Revenue Act of 1932, and amendments thereto.
C. 
It is hereby made the duty of such person to file with the Treasurer of the City of Pleasant Valley, on or before the last day of July, 1959, a statement of the gross receipts of such person from the sale of electrical energy for domestic purposes, as above defined, for the period beginning with January 1, 1959, to and including the last day of June, 1959, and thereafter on or before the last days of January and July, respectively, of each year, to file a like statement showing the gross receipts for such domestic business for each preceding six (6) months, based upon the business done during the preceding period of six (6) months ending, respectively, on the last days of June and December; and at the time of filing such statements 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 Pleasant Valley 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.
D. 
The tax herein required to be paid shall be paid in lieu of any other occupation license or merchandising tax, but shall not be in lieu of any ad valorem tax.
E. 
The tax hereby collected shall first be applied toward the payment of municipal street lighting and other municipal electric bills.
[Ord. No. 226 §§1 — 5, 10-28-1963]
A. 
Every person, firm, company or corporation now or hereafter engaged in the business of furnishing exchange telephone service in the City of Pleasant Valley, Clay County, Missouri, shall pay said City an annual occupation license fee.
B. 
The first (1st) payment of said occupation license fee shall be made before the first (1st) day of March, 1964, and shall cover the license period from January 1, 1963, to and including December 31, 1963. This amount to be an estimated five percent (5%) of gross receipts of furnishing telephone service within the City of Pleasant Valley, Missouri, for the year 1963. Payment for the year 1964 shall also be of an amount estimated to be five percent (5%) of the gross receipts of furnishing telephone exchange service within the City of Pleasant Valley, as of December 31, 1963, and shall be payable on or before March 1, 1964. Subsequent years' payments shall be arrived at and paid in a like manner.
C. 
The payments required by the provisions of this Chapter shall be in lieu of all other excises, charges, exactions, rentals, impositions, or other license or occupation taxes heretofore imposed upon any person, firm, company or corporation engaged in the business described in Subsection (A) hereof; but nothing herein contained shall be construed to exempt such person, firm, company or corporation from any general or special ad valorem tax imposed upon the public generally by said City.
D. 
All such persons, firms, companies or corporations mentioned in Subsection (A) on the request of any person shall remove or raise or lower its wires temporarily to permit the moving of houses or other bulky structures. The expense of such temporary removal, raising, or lowering of wires shall be paid by the party or parties requesting such raising or lowering of wires, and payment in advance may be required. No less than forty-eight (48) hours' advance notice shall be given to arrange for such temporary wire changes.
E. 
The right is hereby granted to all such persons, firms, companies or corporations mentioned in Subsection (A) to trim trees, brush, or hedges upon and overhanging the streets, alleys, sidewalks, and public places of said City, so as to prevent such foliage from coming in contact with telephone wires and cables all of said trimming is to be done under the supervision and direction of the Board of Aldermen of said City or of any City Official to whom said duties have been or may be delegated.