[CC 1984 §8-195; Rev. M.C. 1963 §35.01; Ord. No. 2840 §1, 6-19-1967; Ord. No. 3140 §8-100; Ord.
No. 3296 §2, 2-17-1976; Ord. No. 3408 §3, 6-6-1977]
Every person now or hereafter engaged in the business of supplying,
furnishing, distributing or selling natural gas, manufactured gas,
or both, or gas service or power for compensation for any purpose
in the City shall pay to the City as a license or occupational tax
an amount equal to six percent (6%) of the gross receipts derived
from such business within the City. The term "gross receipts", as used in this Section, shall mean the aggregate amount of all
sales and charges for the commodities or services hereinabove described
during the period less credits, refunds, sales taxes and uncollectible
accounts actually charged off during the period.
[Ord. No. 4466 §1, 10-19-1992]
The City of Richmond Heights does hereby maintain and continue in effect the rate of six percent (6%) for natural gas utility gross receipts tax, as set out in Section 620.080 above.
[CC 1984 §8-196; Rev. M.C. 1963 §35.02; Ord. No. 3140 §8-101; Ord. No. 3296 §3, 2-17-1976]
A.
Every person described in Section 620.080 shall file or cause to be filed monthly with the City Clerk a statement of the gross receipts derived from the operation of such business for such month. Such statement shall be filed no later than thirty (30) days after the close of each such monthly period.
B.
The statement
shall be verified by affidavit by the person, or principal officer
if a corporation, and the tax prescribed by this Article shall be
paid at the time of filing such statement.
[CC 1984 §8-197; Rev. M.C. 1963 §35.03; Ord. No. 3140 §8-102]
The tax required to be paid under this Article shall be in lieu of any other excise, license or occupation tax on any person engaged in the business described in Section 620.080. Such person, however, shall not be exempt from the payment to the City of the tax which the City levies upon any real or personal property belonging to such person.
[CC 1984 §8-198; Rev. M.C. 1963 §35.04; Ord. No. 3140 §8-103; Ord. No. 4235 §1, 9-6-1988]
The City Manager or his/her designees are authorized to investigate
the accuracy of the statement filed under this Article. For that purpose
they shall have access at all reasonable times to the books, documents,
papers and records of any person making the return in order to ascertain
the accuracy of the statement.
[CC 1984 §8-199; Rev. M.C. 1963 §34.05; Ord. No. 3140 §8-104]
In the event that any person paying a tax under this Article
is required by the terms of any franchise, contract or contract ordinance
entered into with the City to make any payments to the City, such
person shall receive a credit on such payment equal to the amount
of the tax provided for in this Article. If the tax provided for in
this Article shall exceed the payments provided for in the franchise,
contract or contract ordinance, then the total payments required to
be made by the person shall be as provided in this Article.
[CC 1984 §8-200; Rev. M.C. 1963 §35.05; Ord. No. 3140 §8-105; Ord. No. 3408 §4, 6-6-1977]
If any person fails to file the statement or pay the tax provided
for in this Article when due, the person shall pay a penalty of ten
percent (10%) of the amount of the tax then due. The penalty shall
be payable to the City.
