[Ord. No. 081, 6-22-1962; Ord. No. 06-03, 1-8-2006; Ord. No. 2013-02 §1, 3-26-2013]
The City of Appleton City, Missouri, (hereinafter referred to as the "municipality") 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 an electric plant or system and/or generating, manufacturing, selling, distributing or transporting electric (hereinafter referred to, collectively, as "energy providers" each individually, an "energy provider"). Energy providers shall collect from their customers located within the corporate limits of the municipality (but not from the municipality) and pay to the municipality an amount equal to five percent (5%) of gross receipts energy providers derive from the sale, distribution or transportation of electricity delivered within the present or future limits of the municipality. Gross receipts, as used herein, are revenues received from the sale, distribution or transportation of occupation tax, after adjustment for the net write-off of uncollectible accounts and corrections of bills theretofore rendered. The amount paid by energy providers shall be in lieu of, and energy providers shall be exempt from, all other fees, charges, taxes or assessments which the municipality may impose for the privilege of doing business within the municipality, including without limitation excise taxes, licensing fees, or right-of-way permit fees, and in the event the municipality imposes any such fees, charge, tax or assessment, the payment to be made by energy providers in accordance with this Chapter shall be reduced to an amount equal to any such fee, charge, tax or assessment imposed upon the energy providers. Ad valorem property taxes imposed generally upon all real and personal property within the municipality shall not be deemed to affect energy providers' obligations under this Chapter.
Energy providers shall report and pay any amount payable under this Chapter on a monthly basis. Such payment shall be made no more than thirty (30) days following the close of the period for which payment is due. Initial payments shall be prorated for the portions of the periods at the beginning of the term of this Chapter.
Energy providers shall list the occupation tax collected from customers as a separate item on bills for utility service issued to their customers. If at any time the Missouri Public Service Commission or other authority having proper jurisdiction prohibits such recovery, energy providers will no longer be obligated to collect and pay the occupation tax. In addition, energy providers may reduce the occupation tax payable for electricity delivered to a specific customer when such reduction is required to attract or retain the business of that customer.
The municipality shall provide copies of annexation ordinances to energy providers on a timely basis to ensure appropriate occupation tax collection from customers within the municipality's corporate limits. An energy provider's obligation to collect and pay the occupation tax from customers within an annexed area shall not commence until the later:
The municipality shall have access to and the right to examine, during normal business hours, such of an energy provider's books, receipts, files, records and documents as is necessary to verify the accuracy 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 an energy provider shall be paid within thirty (30) days of recalculation of the amount due, and any overpayment by an energy provider shall be deducted from the next payment of such occupation tax due by such energy provider to the municipality.