City of Versailles, MO
Morgan County
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Table of Contents
Table of Contents
[CC 1974 §615.020; Ord. No. 891 §§1 — 2, 5-4-1971]
A. 
Every person, firm or corporation engaged in the business of manufacturing, transmitting, distributing and selling electricity and natural gas for lighting, heating and power and for any and all other purposes shall pay to the City of Versailles as a license or occupational tax three and one-half percent (3½%) of the gross revenue derived from the sale and distribution of such electrical energy — natural gas to residential and commercial customers within the City limits, which sum shall be paid by such concerns to the City semi-annually.
B. 
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 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 lawfully required other than an occupational or franchise tax on the business described in Subsection (A) of this Section.
[Ord. No. 1807 §§1—2, 9-13-2011]
A. 
The City of Versailles, Missouri shall maintain the tax rate of three and one-half percent (3.5%) 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.
B. 
This Section is authorized by Section 393.275.2, RSMo., authorizing the City to maintain its present business tax rate of three and one-half percent (3.5%) of gross receipts for electric services sold in the City, notwithstanding a tariff increase greater than seven percent (7%).
[CC 1974 §615.030; Ord. No. 642 §§1 — 5, 3-1955]
A. 
Every person, firm, company or corporation now or hereafter engaged in the business of furnishing exchange telephone service in the City of Versailles, Missouri, shall pay to the said City, as an annual license tax, the sum of eleven hundred dollars ($1,100.00).
B. 
The first (1st) payment of tax provided for herein shall be made on the first (1st) day of June, 1955 and shall be in the amount of eleven hundred dollars ($1,100.00) for the period from June 1, 1955 to May 31, 1956. Subsequent annual payments shall be made on or before the first (1st) day of June of each year.
C. 
The payments required by the provisions of this Section shall be in lieu of all other excises, charges, exactions, rentals, fees, impositions or other license or occupation taxes which the City may be authorized to impose upon any such person, firm, company or corporation licensed hereunder; but nothing herein contained shall be construed to exempt any such person, firm, company or corporation from any general or special ad valorem tax imposed upon the public generally by said City.
D. 
All such persons, firms, companies or corporations licensed hereunder on the request of any person shall remove or raise or lower its wires temporarily to permit the moving of houses or other bulky structures. The expense of such temporary removal, raising or lowering of wires shall be paid by the party or parties requesting such raising or lowering of wires and payment in advance may be required. Not less than forty-eight (48) hours' advance notice shall be given to arrange for such temporary wire changes.
E. 
The right is hereby granted to all such persons, firms, companies or corporations licensed hereunder to trim trees, brush or hedges upon and overhanging the streets, alleys, sidewalks and public places of said City so as to prevent such foliage from coming in contact with telephone wires and cables, all of said trimming to be done under the supervision and direction of the Governing Body of said City or of any City Official to whom said duties have been or may be delegated.
[CC 1974 §615.040; Ord. No. 605 §10, 7-1951]
A. 
Every utility operating under the terms and provisions of this Chapter shall keep a proper book or books and enter in ink an account of all sales made by him/her or it, which books and records shall at any time during the regular business hours be open to the inspection and audit of the City Collector or his/her duly authorized agent or representative for the purpose of making an audit or inspection. If and in the event the City Collector believes or has cause to believe that any such utility has made any false return or report respecting the amount of his/her or its sales for any period and as reflected by any estimate or declaration filed with him/her by any such utility and all oaths provided for and prescribed by the terms of this Chapter shall be made before a notary public or other officer authorized to administer oaths by the laws of this State.
B. 
Any information, knowledge or data obtained from such inspection or audit of the books of any such utility shall not be disclosed by the City Collector or his/her authorized representatives or agent, provided however, that nothing contained herein shall prohibit the City Collector or his/her duly authorized representative or agent or either of them, in any proceeding brought to collect any license tax due or to prosecute any person or persons for the making of any false affidavit, from giving evidence in any court of competent jurisdiction in any proceeding brought either for the purpose of collecting any license tax due or to prosecute any such person or persons for the making of a false or fraudulent report or return.