[Ord. No. 257 §§1 —
3, 1-12-1988]
A. Every
electric power and energy company and every other person, firm or
corporation, their successors and assigns owning, operating, controlling,
leasing or managing any electric plant or system generating, manufacturing,
selling, distributing or transmitting electric energy and power shall,
in addition to all other taxes, payments or fees now or hereafter
required by law or ordinance, pay to the City of Lincoln, Missouri,
an occupation tax in an amount equal to five percent (5%) of the gross
receipts derived from the sale of electric energy within the present
or future limits of the City of Lincoln, Missouri, during the period
of such occupation.
B. The
said occupation tax shall be based upon the sale of electric energy
for domestic and commercial consumption and not for resale, but not
including any revenue for electric service to the City of Lincoln,
Missouri, and to other governmental agencies and political subdivisions.
C. Said
light and power company shall pay the occupation tax herein provided
monthly and said tax shall be computed upon the basis of gross revenue
from the first (1st) day through the last day of each month beginning
on February 1, 1988. The said company shall calculate the tax due
the said City monthly and within sixty (60) days after the last day
of each month file a statement notifying said City of the amount of
gross revenue subject to the payment of the said tax which was received
during the month and at the time of filing such statement shall pay
to the said City the tax due.
The tax required to be paid under Section
615.030 shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Sections
615.020 and
615.030. Except as otherwise required by Sections 92.074 to 92.098, RSMo., nothing contained in this Article shall be construed to exempt any person to which this Article is applicable from payment to the City of any taxes, other than occupation license taxes, levied by the City upon such person or the real or personal property of such person.
The City Clerk or such other person 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 any statement filed under the provisions of Section
615.040 and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person filing such statement. Effective July 1, 2006, any audit of a telecommunications company for purposes of Sections 92.074 to 92.098, RSMo., shall be conducted pursuant to such Statutes and any rules promulgated thereunder.
To the extent required by law, in all respects this Article
shall be interpreted, construed and applied consistent with the requirements
of Sections 92.074 to 92.098, RSMo.