[Ord. No. 46, 2-16-1979]
As used in this Chapter, the following terms shall have the
meanings indicated:
When used in this chapter, means the aggregate amount of
all sales and charges from the business of supplying electricity and
telephone service in the City of Leadington, Missouri, during any
periods less discounts, credits, refunds, sales taxes and uncollectible
accounts actually charged off during the period; provided, however,
that receipts derived from those entities receiving the service who
are now or hereafter exempt from payment of the sales tax imposed
by the laws of the State of Missouri and, except for governmental
agencies, have been issued an exemption certificate by the Department
of Revenue of the State of Missouri, shall not be included in the
definition of the term "gross receipts" on which taxes are imposed
or collected as herein provided.
Includes any individual, firm, copartnership, 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 in the singular number.
[Ord. No. 274, 9-13-2011]
The gross receipts tax imposed upon electric corporations, including,
but not limited to, Ameren Missouri, pursuant to Ord. No. 25 of the
City of Leadington shall be maintained at its existing rate of five
percent (5%), despite the tariff increase awarded by the PSC to Ameren
Missouri effective on July 31, 2011.
[Ord. No. 418, 2-22-2023]
The license tax for gas service as established in Ordinance
No. 23, approved in 1976 [five percent (5%) of the gross receipts],
is hereby maintained at five percent (5%) of the gross receipts for
such business (gas service) in the City of Leadington.
