[Ord. No. 544 §§1 —
5, 7, 7-5-1960]
A.
The word "person", when used in this Section, shall include any individual,
corporation, firm, partnership, association, trustee or receiver or
any other group or combination of individuals acting as a unit in
the plural as well as in the singular number.
B.
Every
person now or who shall hereafter engage in the business of supplying
telephone service for compensation within the City of Mound City,
Missouri, from and after the effective date of this Chapter shall
pay to the City an occupational license tax for the privilege of doing
business within the corporate limits of said City, which said tax
shall equal five percent (5%) of the gross receipts of such person
obtained from said person's customers within the City of Mound City,
Missouri, for any services there provided, except such receipts as
represent charges for message rate toll or long distance, telephone
service charges for message rate interzone telephone service, charges
for exclusive interstate service of any kind, charges for Morse, telegraph
or radio program transmission facilities or for other services furnished
exclusively and permanently in connection with service extending beyond
the boundaries of the City of Mound City, charges for the billing
and collecting for telegrams, charges for the rental of plant facilities
or other property not currently used by any such company in furnishing
its telephone services, and charges which combine both receipts which
are herein taxed and which are herein excepted in all cases in which
the demonstrable cost to any such telephone company in making a separation
between the revenues taxed and those excepted shall exceed the evident
revenue to be derived therefrom by the said City.
C.
It is hereby made the duty of every person engaged in the business described in the above Subsection (B) to file with the Clerk of the City of Mound City on or before the twentieth (20th) day of the first (1st) month of each calendar quarter a statement of the gross receipts of such person for the sale of telephone service, as hereby defined, within the corporate limits of the City of Mound City during the calendar quarter next preceding the date of the statement, each such statement to be based from the actual receipts for said preceding calendar quarter. At the time of the filing of such statement, such persons shall pay to the City of Mound City a sum equal to five percent (5%) of the above stated gross receipts. The Clerk of the City of Mound City, or any duly authorized agent or representative of the City, shall have the right to investigate the correctness of such statements, together with the right to examine the books and records of such person, for such purposes at all reasonable times.
D.
The information
and data obtained from any inspection or audit, as provided herein,
shall not be disclosed by the City Clerk or any other duly authorized
officer or agent of said City, provided however, that this Section
shall not prohibit the said City Clerk or other duly authorized agent
from giving evidence before any court of competent jurisdiction in
any proceeding brought to collect any license tax found to be due
as provided for herein or for the purpose of prosecuting any person
for the making of a false or fraudulent statement.
E.
The tax
herein required to be paid shall be in lieu of any other license,
occupation, excise or merchandising tax but shall not be in lieu of
any ad valorem tax.
F.
Every
person who shall engage in the business of supplying telephone service
for compensation within the corporate limits of the City of Mound
City, Missouri, without complying with all the terms and provisions
of this Chapter and any person who shall violate any of the terms
or provision of this Chapter shall be deemed guilty of a misdemeanor
and upon conviction thereof shall be fined not less than ten dollars
($10.00) and not more than one hundred dollars ($100.00). Each and
every separate tax violation of any of the terms and provisions of
this Chapter shall constitute and is hereby declared to be a separate
offense.
[Ord. No. 528 §§1 —
6, 9-4-1958; Ord. No.
529 §§1 — 6, 10-6-1958; Ord. No. 1022 §§1 —
5, 7-16-2003]
A.
The word "person", when used in this Section, shall include any individual,
corporation, firm, partnership, association, trustee or receiver or
any other group or combination of individuals acting as a unit in
the plural as well as in the singular number.
B.
Every person now or hereafter engaged in the business of supplying natural gas for compensation through pipes along, upon, over, under or through the streets, alleys, parkways or other publicly-owned premises within the City of Mound City, Missouri, shall pay to the City of Mound City, Missouri, as a license tax for the privilege of engaging in said business within said City the respective amounts during the respective periods more particularly set out in Subsection (C) hereof.
C.
It is
hereby made the duty of every person engaged in the business described
in the foregoing Subsections to file with the Clerk of the City of
Mound City, Missouri, on or before the twenty-fifth (25th) day of
each calendar month of each year a statement of the gross receipts
of such person derived from the sale of natural gas for retail residential
and commercial purposes, but not including gross receipts for natural
gas service to the City, within the corporate limits of the City of
Mound City during the calendar month next preceding the date of the
statement, each such statement to be based on the business done during
the preceding calendar month ending at the last meter reading preceding
the last day of said calendar month. At the time of filing such statement,
such person shall pay to the Collector of the City of Mound City a
sum equal to five percent (5%) of the above stated gross receipts.
D.
The Clerk
of the City of Mound City, or any duly authorized representative of
the City, shall have the right to investigate the correctness of such
statements at all times and shall have access to the books and records
of such person for such purpose at all reasonable times.
E.
The tax
herein required to be paid shall be in lieu of any other license,
occupation, excise or merchandising tax but shall not be in lieu of
any ad valorem tax.
F.
Any person
operating any business herein designated who shall fail to file a
statement as herein required or who shall fail or refuse to pay the
license tax herein provided for when due shall for such failure pay
as a penalty to the City ten percent (10%) of the license tax due
and unpaid for the first (1st) month or part thereof and for each
and every month thereafter three percent (3%) of the amount of such
tax until the same is fully paid.
[Ord. No. 492 §§1 —
6, 5-3-1955; Ord. No.
1021 §§1 — 5, 7-16-2003]
A.
The word "person", when used in this Section, shall include any individual,
corporation, firm, partnership, association, trustee or receiver or
any other group or combination of individuals acting as a unit in
the plural as well as in the singular number.
B.
Every person now or hereafter engaged in the business of supplying electricity for compensation through wires along, upon, over, under or through the streets, alleys, parkways or other publicly-owned premises within the City of Mound City, Missouri, shall pay to the City of Mound City, Missouri, as a license tax for the privilege of engaging in said business within said City the respective amounts during the respective periods more particularly set out in Subsection (C) hereof.
C.
It is
hereby made the duty of every person engaged in the business described
in the foregoing Subsections to file with the Clerk of the City of
Mound City, Missouri, on or before the twenty-fifth (25th) day of
each calendar month of each year a statement of the gross receipts
of such person derived from the sale of electricity for retail residential
and commercial purposes, but not including gross receipts for electric
service to the City, within the corporate limits of the City of Mound
City during the calendar month next preceding the date of the statement,
each such statement to be based on the business done during the preceding
calendar month ending at the last meter reading preceding the last
day of said calendar month. At the time of filing such statement,
such person shall pay to the Collector of the City of Mound City a
sum equal to five percent (5%) of the above stated gross receipts.
D.
The Clerk
of the City of Mound City, or any duly authorized representative of
the City, shall have the right to investigate the correctness of such
statements at all times and shall have access to the books and records
of such person for such purpose at all reasonable times.
E.
The tax
herein required to be paid shall be in lieu of any other license,
occupation, excise or merchandising tax but shall not be in lieu of
any ad valorem tax.
F.
Any person
operating any business herein designated who shall fail to file a
statement as herein required or who shall fail or refuse to pay the
license tax herein provided for when due shall for such failure pay
as a penalty to the City ten percent (10%) of the license tax due
and unpaid for the first (1st) month or part thereof and for each
and every month thereafter three percent (3%) of the amount of such
tax until the same is fully paid.
[Ord. No. 1182 §1, 9-20-2011]
Pursuant to Section 393.275, RSMo., and any and all other applicable
authority, the City of Mound City shall maintain the tax rate of its
business license taxes on the gross receipts of gas and electric utilities
without reduction, notwithstanding any periodic fluctuations in the
tariffs of such utility corporations or any notice thereof including,
but not limited to, notice sent under Section 393.275, RSMo.
