[R.O. 2005 § A]
The City of Bates City, Missouri (hereinafter referred to as
"City") hereby establishes an occupation tax on every electric 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 transporting electricity (hereinafter referred to as "energy providers").
Energy providers shall collect from their customers, but not from
the City of Bates City, located within the corporate limits of the
City of Bates City and pay to the City an amount equal to five percent
(5%) of gross receipts derived from the sale, distribution or transportation
of electricity delivered within the present or future limits of the
City. "Gross receipts," as used herein, are revenues received from
the sale, distribution or transportation of electricity after adjustment
for the net write-offs of uncollectible accounts and corrections of
bills theretofore rendered.
[R.O. 2005 § B]
The amount paid by energy providers shall be in lieu of, and
energy providers shall be exempt from, all other occupation, license,
excise or right-of-way permit fees or taxes which the City may impose
for the rights and privileges herein granted or for the privilege
of doing business within the City and in the event any such fee, charge,
license, tax or assessment shall be imposed by the City, the payment
to be made in accordance with the provisions of this Section shall
be reduced in an amount equal to the annual burden of such fee, charge,
license, tax or assessment imposed upon the energy providers. Ad valorem
property taxes imposed generally upon all real and personal property
within the City shall not be deemed to affect the obligation of the
energy providers under this Section.
[R.O. 2005 § C]
Any consideration hereunder shall be reported and paid to the
City by energy providers on a monthly basis. Such payment shall be
made not more than thirty (30) days following the close of the period
for which payment is due. Initial and final payments shall be prorated
for the portion of the period at the beginning and end of the term
of this Chapter.
[R.O. 2005 § D]
Energy providers shall list the local occupation tax collected
from customers as a separate item on bills for utility service issued
to customers. If at any time the Missouri Public Service Commission
or other authority having proper jurisdiction prohibits such recovery,
then energy providers will no longer be obligated to collect and pay
the occupation tax herein contemplated. In addition, an energy provider
may discount or reduce the occupation tax payable for electricity
delivered to a specific customer of an energy provider when it is
required to reduce the occupation tax to retain the business of that
customer. Modification or reduction of the occupation tax should occur
if the occupation tax would cause the customer to cease purchase or
transportation deliveries of electricity from the energy provider
by installing equipment to access electric supply not subject to the
City's occupation tax.
[R.O. 2005 § E]
The City shall provide copies of annexation ordinances to energy
providers on a timely basis to ensure appropriate occupation tax collection
from customers within the corporate limits of the City.
[R.O. 2005 § F; Ord. No. 2A-1 §§ 1 – 2, 12-22-1986; Ord. No. 3.380, 1-27-2005]
The City shall have access to and the right to examine during
normal business hours those of energy providers' books, receipts,
files, records and documents that are necessary to verify the correctness
of payments due hereunder. If it is determined that a mistake was
made in the payment of any occupation tax required hereunder, such
mistake shall be corrected promptly upon discovery, such that any
underpayment by energy providers shall be paid within thirty (30)
days of the recalculation and any overpayment by energy providers
shall be discounted from the next payment(s) due.
