[R.O. 2013 § 710.010; Ord. No.
KK255 §§ 1-3, 8-13-1979]
A. The
municipal sales tax on all sales of metered water service, electricity,
electrical current, natural, artificial or propane gas, wood, coal
or home heating oil used for non-business, non-commercial or non-industrial
purposes heretofore imposed within the corporate limits of this municipality
is hereby reimposed.
B. The
rate of taxation shall be, as heretofore, one percent (1%).
C. The
City Clerk is hereby directed to provide copies of this Chapter to
all of the utilities which provide service within the corporate limits
of the City of Lawson, Missouri, and to the Director of Revenue for
the State of Missouri.
[R.O. 2013 § 710.020; Ord. No.
KK335 § l, 5-12-1986; Ord. No. KK345 § 1, 6-8-1987]
A. The
City of Lawson shall maintain its five percent (5%) gross receipts
tax upon services provided by the Union Electric Company (also known
as "Ameren UE" and/or "Ameren Missouri"), and its successors and assigns,
within the corporate limits of the City, pursuant to Sections 94.720
and 393.275, RSMo.
[Ord. No. 09-1-11 § 2, 9-19-2011]
B. It
is hereby ordered that Evergy shall maintain the five percent (5%)
gross receipts tax for operating natural gas service within the City
of Lawson, Missouri, as provided by Section 393.275, RSMo.
C. Pursuant
to Section 393.275, RSMo., and any and all other applicable authority,
the City shall maintain the tax rates of its franchise fees and business
license taxes on gross receipts for all utilities operating within
the City that are subject to Section 393.275, RSMo., including, but
not limited to, gas, electric, sewer, and water utilities without
reduction, notwithstanding any periodic fluctuations in the tariffs
of such utility corporations or any notice thereof, including, but
not limited to, notice sent under Section 393.275, RSMo., as amended.
[Ord. No. 03-01-23, 3-15-2023]
[Ord. No. KK28, 4-14-1950]
A. Every
person or corporation now or hereafter engaged in the business of
supplying electricity or telephone service for compensation for any
purpose in the City of Lawson, Ray County, Missouri, shall pay to
the City of Lawson, Ray County, Missouri, as a license tax, a sum
equal to five percent (5%) of the gross receipts from such business,
in said City of Lawson, Ray County, Missouri.
B. It
is hereby made the duty of every person or corporation engaged in
either of the businesses described in the foregoing Section hereto
to file with the Clerk of the City of Lawson, Ray County, Missouri,
on the 15th day of April, 1950, a sworn statement of the gross receipts
of such person or corporation, form such business from the first day
of October, 1949, to the first day of April, 1950, and to file thereafter
on the 15th day of April and October, of each year, a sworn statement
of the gross receipts from such business from the six calendar months
preceding the filing of such statement.
C. Every person or corporation now or hereafter engaged in either of the businesses described in Subsection
(A) hereof, shall pay to the City Collector of the City of Lawson on the 20th day of April, 1950, and on the 20th day of October, 1950, and on the 20th day of April and October of each year thereafter, an amount equal to five percent (5%) of said person or corporation's gross receipts from said business for the preceding six calendar months, in said City of Lawson, Ray County, Missouri.
D. The tax herein required to be paid shall be in lieu of any other occupation tax required of any person or corporation engaged in either of the businesses set out in Subsection
(A) hereof.
E. Any person or corporation engaged in either of the businesses described in Subsection
(A) who shall violate any of the provisions of this Section shall be deemed guilty of an ordinance violation, and upon conviction thereof, shall be punished by a fine of not less than one hundred dollars ($100.00), nor more than one thousand dollars ($1,000.00).
F. If
any section or sections, or part thereof, of this Section shall be
held invalid for any reason, the invalidity of such Subsection or
Subsections, or part thereof, shall not impair the validity of the
remaining Subsections, or parts of this Section.
[Ord. No. KK316, 8-12-1985]
The City of Lawson, Missouri, in order to maintain its sources
of revenue at its historical level, hereby determines to maintain
the five percent (5%) gross receipt tax against the General Telephone
Company.