City of Tipton, MO
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2023-10-02
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Title VII Utilities
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Chapter 715 Utility Taxation
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Article II Electric
- Adopting Ordinance
- Ch AO Adopting Ordinance
- Ttl I Government Code
- Ch 100 General Provisions
- Ch 105 City Organization
- Ch 110 Boards, Commissions and Committees
- Ch 112 Conflicts of Interest
- Ch 113 Open Meetings and Records Policy
- Ch 115 Elections
- Ch 120 Municipal Court
- Ch 125 Municipal Taxation
- Ch 130 Public Library and Library Board
- Ttl II Public Health, Safety and Welfare
- Ch 200 Police and Fire Departments
- Ch 205 Animal Regulations
- Ch 210 Offenses
- Ch 215 Nuisances
- Ch 220 Fair Housing Code
- Ch 225 Emergency Preparedness Office
- Ch 230 Solid Waste
- Ch 235 City Park
- Ch 240 City Cemetery
- Ttl III Traffic Code
- Ch 300 General Provisions
- Ch 305 Traffic Administration
- Ch 310 Enforcement and Obedience to Traffic Regulations
- Ch 315 Traffic Control Devices
- Ch 320 Speed Regulations
- Ch 325 Turning Movements
- Ch 330 One-Way Streets and Alleys
- Ch 335 Stop and Yield Intersections, Railroad Crossings
- Ch 340 Miscellaneous Driving Rules
- Ch 345 Pedestrians' Rights and Duties
- Ch 350 Method of Parking
- Ch 355 Stopping, Standing or Parking Prohibited in Specified Places
- Ch 360 Stopping for Loading or Unloading Only
- Ch 365 Stopping, Standing or Parking Restricted or Prohibited on Certain Streets
- Ch 370 Traffic Violations Bureau
- Ch 375 Procedure on Arrest
- Ch 380 License and Registration
- Sch I Speed Limits
- Sch II Stop Intersections
- Sch III "U"-Turns
- Sch IV Parking Regulations
- Sch V School Crossings
- Ttl IV Zoning Code
- Ch 400 Planning Commission
- Ch 405 Manufactured Homes, Modular Homes, Campers and Recreational Vehicles
- Ch 410 National Flood Insurance Program
- Ttl V Building and Construction
- Ch 500 Fire Limits and Plans and Permits
- Ch 505 Construction and Equipment of Buildings in General
- Ch 506 Dangerous Buildings
- Ch 510 Chimneys, Flues and Heating Appliances
- Ch 515 Electrical Installations
- Ch 520 Garages
- Ch 525 Gas Appliances and Piping
- Ch 530 Flammable Liquids
- Ch 535 Dry Cleaning and Dyeing Establishments
- Ch 540 Liquefied Petroleum Gases
- Ch 545 Explosives
- Ch 550 Periodic Inspections and Miscellaneous Provisions for Fire Prevention
- Ch 555 Violation and Penalty
- Ch 560 Sidewalks and Streets
- Ch 565 Rights-Of-Way Management
- Ttl VI Business and Occupation
- Ch 600 Alcoholic Beverages
- Ch 605 Businesses and Occupations
- Ch 610 Solicitors, Canvassers and Peddlers
- Ttl VII Utilities
- Ch 700 Public and Private Sewers
- Ch 705 Water Regulations
- Ch 710 (Reserved)
- Ch 715 Utility Taxation
- Ch 715 Art II Electric
- § 715.020 Electric Service.
- § 715.030 Reaffirmation of Gross Receipts Tax of Electric Utilities.
- Ch 720 Cross-Connection Control
- Ch 725 User Charge Systems
- Ch 730 Miscellaneous Regulations Regarding Utilities
- Ch 735 Property Assessed Clean Energy (Pace) Program
- Cross Reference
- Ch CR Cross Reference
[Ord. No. 378 §§1, 2,
4, 12-1-1969]
A.
Every
person, firm or corporation engaged in the business of manufacturing,
transmitting, distributing and selling electricity for lighting, heat
and power and for any and all other purposes, shall pay to the City
of Tipton as a license or occupational tax five percent (5%) of the
gross revenue derived from the sale and distribution of such electrical
energy to residential and commercial customers within the City limits,
which sum shall be paid by such concerns to the City semi-annually.
B.
Not Exempt from Other Occupational or Franchise Tax. The tax required to be paid by this Section shall be in lieu of any other occupation or franchise tax required of any person, firm or corporation engaged in the business described in Subsection (A) hereof and nothing herein contained shall be so construed as to exempt any such person, firm or corporation from the payment to the City of the tax which the City may levy upon the real personal property belonging to such person, firm, or corporation, nor the tax required of merchants or manufacturers for the sale of anything other than electric service, nor shall the tax herein required exempt any such person, firm or corporation from the payment of any other tax which may be required other than an occupational or franchise tax on the business described in Subsection (A) of this Section.
[Ord. No. 11-06 §1, 9-6-2011]
The City of Tipton, Missouri, shall maintain the tax rate of
five percent (5%) as a business license tax on all gross receipts
of electric utilities without reduction notwithstanding any periodic
fluctuation in tariffs of such utility corporations or any notice
thereof including, but not limited to, notice sent under Section 393.275,
RSMo.
