[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.
