[Ord. No. 738 §§1 —
2, 8-7-1985; Ord. No.
749 §1, 12-17-1986; Ord. No. 759 §1, 8-5-1987]
Every light and power company, their successors and assigns,
generating, manufacturing, selling, distributing, transmitting, supplying,
and furnishing electricity, electric power, electric energy, and electric
service in the City of Carl Junction, Missouri, shall, for the privilege
of doing business and engaging in said occupation therein, pay to
the City of Carl Junction a license and occupation tax. The license
and occupation tax herein provided shall be a sum equal to five percent
(5%) of the gross receipts derived from the transaction of licensee's
business within the City of Carl Junction.
[Ord. No. 738 §§3 —
4, 8-7-1985]
As used in this Chapter, the following terms shall have the
prescribed meanings:
Except as otherwise provided in Subsection (2) of "gross
receipts" hereof, all monies collected and received by licensee
from the manufacture, distribution, and sale of electric power and
energy to all of licensee's customers within the present and future
boundaries of the City of Carl Junction served under rate schedules
as now or hereafter approved by the Missouri Public Service Commission
for residential, commercial, and industrial service having a reserve
capacity of forty (40) kilowatts or less, before any deductions are
made therefrom by the licensee for any expenses, costs, or charges
of any kind.
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All monies collected and received by licensee from the sale
or lease of goods and products to all of licensee's customers within
the present and future boundaries of the City of Carl Junction, before
any deductions are made therefrom by the licensee for any expenses,
costs or charges of any kind.
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Includes every corporation, company, association, firm and
individual which is an "electrical corporation" owning
and operating an "electric plant" as a "public
utility" within the meaning of and as defined in the Missouri
Public Service Commission law (Chapters 386 and 393, RSMo.).
[Ord. No. 738 §5, 8-7-1985]
The licensee shall pay the tax herein provided monthly said
tax to be computed upon the basis of gross receipts collected and
received by licensee which are subject to said tax from the first
(1st) day through the last day of each month during which licensee
is doing business and engaged in said occupation, beginning on August
7, 1985.
[Ord. No. 738 §6, 8-7-1985]
The exact date after the end of each month on which licensee
shall pay the tax herein provided, the form and contents of reports
filed by licensee with the City of Carl Junction showing the gross
receipts which are subject to said tax and the date on which said
reports are due, shall be as mutually agreed upon by the City of Carl
Junction and the licensee.
[Ord. No. 738 §7, 8-7-1985]
The license and occupation tax herein provided shall be in addition
to all other taxes, payments or fees now or hereafter required by
law or ordinance.
