[CC 1996 § 605.190; Ord. No. 366 § 1]
Every gas company, and every other person, firm
or corporation, their successors and assigns, owning, operating, controlling,
leasing or managing any gas plant or system, manufacturing, selling,
distributing or transmitting natural or manufactured gas shall, in
addition to all other taxes, payments or fees now or hereafter required
by law or ordinance, pay to the City of Salisbury, Missouri, an occupation
tax in an amount equal to five percent (5%) of the gross receipts
derived form the sale of gas within the present or future limits of
the City of Salisbury, Missouri, during the period of such occupation.
[CC 1996 § 605.200; Ord. No. 366 § 2]
The said occupation tax shall be based upon
the sale of gas for domestic and commercial consumption and not for
resale, but not including any revenue for gas to the City of Salisbury,
Missouri, and not including any revenue for gas to industrial customers.
[CC 1996 § 605.210; Ord. No. 366 § 3]
Said gas company shall pay the occupation tax
herein provided semiannually within thirty (30) days after January
1 and July 1 of each year, to be computed upon the basis of gross
revenue during the preceding six (6) months' period ending January
1 or July 1, as the case may be. The said company shall file a statement
notifying said City of the amount of gross revenue subject to the
payment of said tax, and at the time of filing such statement shall
pay to the said City the tax due.
