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City of Kahoka, MO
Clark County
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Table of Contents
Table of Contents
Editor's Note — Ord. no. 360 was passed in compliance with HB209 of the 2006 Missouri legislative session. Provisions contained in HB209 were subsequently deemed unconstitutional by the Missouri Supreme Court on August 8, 2006 in City of Springfield, Appellant V Sprint Spectrum, L.P., Respondent Case No. SC87238. Consequently, this ordinance was not codified.
[CC 1955 Ch. 28 §§1 — 5; Ord. No. 239, 9-10-1990; Ord. No. 240, 11-13-1990; Ord. No. 243A, 1-14-1991; Ord. No. 245, 11-11-1991; Ord. No. 252, 11-9-1992]
A. 
The word "person", when used in this Section, shall include any individual, firm, co-partnership, joint partnership, joint adventure, association, corporation, estate, business trust, trustee, receiver, syndicate or any other group or combination acting as a unit, in the plural as well as the singular number.
B. 
Every person now or hereafter engaged in the business of supplying electricity, gas, telephone service or water for compensation for any purpose in the City of Kahoka and every manufacturing corporation now or hereafter engaged in the manufacture of gas for compensation for any purpose in the City of Kahoka shall pay to the City of Kahoka, as a license tax, a sum equal to five percent (5%) of the gross receipts from such business.
C. 
It is hereby made the duty of every person engaged in any businesses described in the foregoing Subsection hereof to file with the Clerk of the City of Kahoka on the fifteenth (15th) day of January, 1947, and each six (6) months thereafter, a sworn statement of the gross receipts from such business for the six (6) calendar months preceding the filing of such statement. The Clerk of the City of Kahoka or his/her duly authorized deputy shall be and is hereby authorized to investigate the correctness and accuracy of the statement required and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof.
D. 
Every person now or hereafter engaged in any of the businesses described in Subsection (B) hereof shall pay to the City Collector of the City of Kahoka on the fifteenth (15th) day of January, 1947 and on the fifteenth (15th) day of July, 1947 and like days of each year thereafter an amount equal to five percent (5%) of said persons gross receipts from said business for the preceding six (6) calendar months.
E. 
The tax herein required to be paid shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Subsection (B) hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of Kahoka of the tax which the City of Kahoka levies upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale of anything other than electricity, gas, telephone service, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than an occupation tax on any of the businesses described in Subsection (B).