[Ord. No. 739 §1, 11-21-1978; Ord. No. 982 §1, 12-17-1987]
Every gas company and every corporation, company, association,
joint stock company or association, partnership and person, their
lessees, trustees or receivers appointed by any court whatsoever,
owning, operating, managing, leasing or controlling a gas planter
system for the manufacture, distribution, sale or furnishing of gas,
natural or manufactured, for light, heat, refrigeration or power,
shall in addition to all other taxes, payments or requirements now
or hereafter required by law or City ordinance, pay to the City as
a license fee a sum equal to five percent (5%) of the licensee's gross
receipts from the sale of gas sold for domestic, commercial, and industrial
consumption within the limits of the City under the licensee's applicable
"General Service" rate schedule on file with and approved by the Public
Service Commission of Missouri. the term "gross receipts" shall include
any amounts received by licensee in the nature of a penalty for late
payment arising out of such sales. The licensee shall not later than
February first (1st) and August first (1st) respectively of each year
make a report to the Governing Body of the City of its gross receipts
for six (6) months period ending at the last meter reading preceding
December thirty-first (31st) and June thirtieth (30th) respectively
and at the time of making such reports shall pay into the City Treasury
the aforesaid license fee based upon the gross receipts so reported.
The acceptance of such fees shall not prejudice the right of the City
to collect any additional fee thereafter found to be due. In the event
that the licensee shall pay a sum greater than is due upon its gross
receipts for any period by reason of its inability to determine accurately
the amount properly due, licensee shall be entitled following a determination
of the overpayment to deduct such overpayment and receive a credit
therefor against the amount of license fee due for the next succeeding
period or periods following the determination of the overpayment.
The Board of aldermen or its representative or any public accountants
selected by the Board of Aldermen shall have the right, at all reasonable
times during business hours, to make such examinations and inspections
of the books of such licensee as may be necessary to determine the
correctness of such reports. The City shall have the right, at its
own expense, to employ the same accountants who make the annual audit
of the books, records and accounts of the business of the licensee,
to audit, at the same time, the licensee's accounts and records and
certify as to the correctness of any payments due and payable by the
licensee to the City.
