[R.O. 2001 § 625.010; CC 1984 § 88.010]
An occupation license tax is hereby imposed upon gas companies
(hereinafter referred to as "taxpayer") engaged in the business of
distributing, supplying or selling gas for use or consumption within
the corporate limits of the City at the rate of five percent (5%)
of the gross receipts from such business, exclusive of gross receipts
from the City, churches, Federal, State and County governmental units.
[R.O. 2001 § 625.020; CC 1984 § 88.020]
"Gross receipts," when used in this Article, means the consideration
received for distributing, supplying or selling gas for use or consumption
and for all services rendered in connection therewith valued in money,
whether received in money or otherwise, including cash, credit, services
and property of every kind and material and for all services rendered
therewith, and shall be determined without any deduction on account
of the cost of the service, product or commodity supplied, the cost
of material used, labor or service cost, or any other expenses whatsoever.
[R.O. 2001 § 625.030; CC 1984 § 88.030]
A.
The tax provided for herein shall be based on the gross receipts,
as herein defined, actually paid to the taxpayer for services billed
on and after the first day of April 1970.
1.
After such billing date, the taxpayer shall file with the Clerk
of the City on or before the last day of the months of each January,
April, July and October thereafter a sworn statement of the gross
receipts from such business for the three-month period preceding the
month for such filing.
2.
The taxpayer shall, at the time of the filing of such sworn
statement, pay to the City Collector the amount of tax herein imposed;
provided that in connection with any sworn statement, the taxpayer
may, if it so elects, report in such statement and pay an amount of
tax based upon its total billings for business subject to the tax
during the period for which such statement is made (exclusive of any
amounts previously billed) in lieu of reporting and paying such tax
on the basis of its gross receipts during such period, with prompt
adjustments of later payments based upon any differences between such
billing and the taxable gross receipts.
[R.O. 2001 § 625.040; CC 1984 § 88.040]
If it shall appear that an amount of tax has been paid which
was not due under the provisions of this Article, whether as the result
of a mistake of fact or an error of law, then such amount shall be
credited against any tax due, or to become due, under this Article
from the taxpayer who made the erroneous payment; provided that no
amount erroneously paid more than three (3) years prior to the filing
of a claim therefor shall be so credited.
