[Ord. No. 489, 2-2-2005]
The City of Edgerton, 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 Edgerton, located within the corporate limits of the City
of Edgerton, 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-off of uncollectible accounts and corrections of
bills theretofore rendered.
[Ord. No. 489, 2-2-2005]
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 that 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.
[Ord. No. 489, 2-2-2005]
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 Article.
[Ord. No. 489, 2-2-2005]
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.
[Ord. No. 489, 2-2-2005]
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.
[Ord. No. 489, 2-2-2005]
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.
[Ord. No. 514, 1-16-2010]
Every person, firm or corporation engaged in the business of
furnishing telephone service or telecommunication service for residential,
commercial, business, manufacturing, industrial, or for any other
purpose in the City of Edgerton, who shall furnish the services within
the City, shall pay to the City a tax equal to five percent (5%) of
the gross receipts solely derived from the charges for local telephone
or telecommunications services in the City as a license tax for conducting
such business within the City.
[Ord. No. 514, 1-16-2010]
With respect to persons providing telephone or telecommunication
service, these shall be deemed to include all telecommunication services
(e.g., telegraph, mobile telephones, cellular, wireless, pager services,
etc.) and not limited to the above regardless of supplier (except
cable television systems).
