[Ord. No. 388 §1, 6-13-1966]
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. 388 §2, 6-13-1966]
Every person now or hereafter engaged in the business of supplying electricity for compensation through wires along, upon, over, under or through the streets, alleys, parkways or other publicly owned premises within the City of King City, Missouri, shall pay to the City of King City, 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 610.030 hereof.
[Ord. No. 388 §3, 6-13-1966]
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 King
City, 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 electricity for retail residential and commercial
purposes within the corporate limits of the City of King City 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 King City a
sum equal to five percent (5%) of the above stated gross receipts.
B.
The
Clerk of the City of King City, 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. 388 §4, 6-13-1966]
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. 388 §5, 6-13-1966]
Any person 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.
[Ord. No. 388 §6, 6-13-1966]
The first (1st) of the statements herein required to be filed
and the first (1st) payment herein required to be made shall be filed
on or before the twenty-fifth (25th) day of June, 1966.
[Ord. No. 662, 3-12-2007]
Consistent with Section 67.1846, RSMo., the City hereby establishes
a business license fee of five percent (5%) of the local service revenues
to the City, effective April 1, 2007, to be paid monthly/annually,
in arrears and such payments shall be made by the thirtieth (30th)
day of January each year of the period covered during the term of
this Section. This payment shall be in lieu of any general or special
license tax, occupation tax, or any other such tax for the period
covered during the term of this Section. For purposes of this Article,
"local service revenues" shall include all revenues received by grantee
for the provision of basic local exchange telecommunications service,
including those mandatory services which expand the basic local calling
scope of the customer or subscriber, but shall not include charges
for special services, long distance calls, access charges, or services
not considered basic local exchange telecommunications service. The
City further agrees that to the extent allowed by Missouri law, the
grantee may pass through and collect this payment amount from its
customers.
