[CC 1983 §25-29; Ord. No. 347 §1, 5-1-1967]
The word "person" when used in this Article 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.
[1]
Cross Reference — Definitions and rules of construction generally, §100.020.
[CC 1983 §25-30; Ord. No. 347 §2, 5-1-1967]
Every person now or hereafter engaged in the business of supplying natural gas, for compensation for any purpose in the City shall pay to the City as a license tax a sum equal to five percent (5%) of the gross billings excluding municipal and industrial service.
[1]
Cross References — Licenses, permits and miscellaneous business regulations, chs. 605 and 610.
[CC 1983 §25-31; Ord. No. 347 §4, 5-1-1967]
Every person now or hereafter engaged in any of the businesses described in Section 615.020 shall pay to the City in twelve (12) equal monthly payments an amount equal to one-twelfth (1/12) of five percent (5%) of the gross billings described in such Section 615.020 for the preceding calendar year. Each such payment shall be due on the tenth (10th) day of each month.
[CC 1983 §25-32; Ord. No. 347 §3, 5-1-1967]
It is hereby made the duty of every person engaged in any of the businesses described in Section 615.020 to file with the Clerk of the City on the first (1st) day of February of every year hereafter, a sworn statement of the gross billings of such person from such business for the preceding calendar year. The Clerk 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.
[CC 1983 §25-33; Ord. No. 347 §5, 5-1-1967]
The tax required by this Article to be paid shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Section 615.020, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of the tax which the City levies upon the real or personal property belonging to any such person, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than occupation tax on any of the businesses described in Section 615.020.