Cross Reference — Utilities generally, Ch. 700.
[1]
Editor's Note — All reference to gas companies were
removed as a result of the adoption of ord. no. 920. All reference
to gas companies are set out in art. II per ord. no. 920.
Editor's Note — Ord. No. 976 and 977 were 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. Subsequently,
ord. no. 983 reinstated the provisions in this article.
[CC 1971 §23-51; Ord. No. 528 §6, 6-1-1965; Ord.
No. 920, 6-23-2003]
Any company engaged in the business of operating a telephone
system, but this shall not include the operation of long distance
lines whether the call shall originate within or without the City.
[CC 1971 §23-52; Ord. No. 528 §2, 6-1-1965]
A.
There
is hereby levied a tax on the gross receipts derived from revenues
collected by telephone companies within the City as follows:
1.
Two percent (2%) on gross receipts for the first year;
2.
Three percent (3%) on gross receipts for the second year;
3.
Four percent (4%) on gross receipts for the third year;
4.
Five percent (5%) on gross receipts for the fourth year; and
5.
Five percent (5%) on gross receipts for each year thereafter.
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For the purposes of this Chapter, the first year shall commence
on July 1, 1965, and terminate on June 30, 1966, and shall then carry
on the same way for each year thereafter.
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[CC 1971 §23-53; Ord. No. 528 §3, 6-1-1965]
The tax imposed by this Chapter shall be due and payable in
quarterly installments commencing on the first day of October, 1965,
and shall be payable on the preceding three (3) months, and shall
then be paid thereafter on January 1, April 1 and July 1, for each
year.
[CC 1971 §23-54; Ord. No. 528 §4, 6-1-1965]
The books and ledgers kept by any telephone company liable for
the tax imposed by this Chapter shall be open for inspection by the
City or to any authorized representative of the City.
[CC 1971 §23-55; Ord. No. 528 §4, 6-1-1965]
Telephone companies liable for the tax assessed by this Chapter
shall submit a written statement showing the gross receipts derived
from operation of such company within the City, which statement shall
be signed by the managing officer of such company and sworn to before
a notary public that such statement is a true statement according
to their best knowledge and belief.
[CC 1971 §23-56; Ord. No. 528 §5, 6-1-1965]
In the event of a default in payment of the tax imposed by this
Chapter on any due date, then such tax shall be collected in the manner
provided by law and shall bear interest at the rate of two percent
(2%) per month; however, no delinquency shall be deemed to have occurred
in the payment of such taxes for a period of fifteen (15) days after
the due date of such tax.
[Ord. No. 920 §1, 6-23-2003]
The word "person", when used in this Article,
shall include any individual, corporation, firm, partnership, association,
trustee or receiver, or any other group or combination of individuals
acting as a unit, in the plural as well as in the singular number.
[Ord. No. 920 §2, 6-23-2003]
Every person now or hereafter engaged in the business of supplying natural gas for compensation through pipes along, upon, over, under or through the streets, alleys, parkways or other publicly-owned premises within the City of Rock Port, Missouri, shall pay to the City of Rock Port, Missouri, as a license tax, for the privilege of engaging in said business within said City, the respective amounts during the respective periods more particularly set out in Section 630.090 hereof.
[Ord. No. 920 §3, 6-23-2003]
A.
It
is hereby made the duty of every person engaged in the business described
in the foregoing Sections to file with the Clerk of the City of Rock
Port, Missouri, on or before the twenty-fifth (25th) day of each calendar
month of each year a statement of the gross receipts of such person
derived from the sale of natural gas for retail residential and commercial
purposes, but not including gross receipts for natural gas service
to the City, within the corporate limits of the City of Rock Port
during the calendar month next preceding the date of the statement,
each such statement to be based on the business done during the preceding
calendar month ending at the last meter reading preceding the last
day of said calendar month. At the time of filing such statement,
such person shall pay to the Collector of the City of Rock Port a
sum equal to five percent (5%) of the above State/gross receipts.
B.
The
Clerk of the City of Rock Port or any duly authorized representative
of the City shall have the right to investigate the correctness of
such statements at all times and shall have access to the books and
records of such person for such purpose at all reasonable times.
[Ord. No. 920 §4, 6-23-2003]
The tax herein required to be paid shall be in lieu of any other
license, occupation, excise or merchandising tax but shall not be
in lieu of any ad valorem tax.
[Ord. No. 920 §5, 6-23-2003]
Any persons operating any business herein designated who shall
fail to file a statement as herein required, or who shall fail or
refuse to pay the license tax herein provided for when due, shall
for such failure pay as a penalty to the City ten percent (10%) of
the license tax due and unpaid for the first (1st) month or part thereof
and for each and every month thereafter three percent (3%) of the
amount of such tax until the same is fully paid.
