City of Lake Waukomis, MO
Platte County
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Table of Contents
Table of Contents
Cross References — As to collection of monies for licenses by city collector, §115.110 of this Code; as to licenses for handbills and billposting, §§610.050 — 610.070; as to the licensing of dogs, §§205.110 — 205.140; as to finance and taxation generally, ch. 130; as to peddlers, solicitors and canvassers, ch. 605; as to the licensing of boats, §§235.120 — 235.180.
State Law Reference — For state law authorizing city to license, tax and regulate certain businesses and occupations, RSMo. §94.270.
[1]
State Law Reference — For state law authorizing city to license, tax and regulate telephone companies, RSMo. §94.270.
[CC 1974 §12-1; Ord. No. 58 §2, 9-17-1964; Ord. No. 199 §1, 7-14-1993]
Every person who shall carry on, conduct or engage in the business of supplying telephone service for compensation in the City shall pay to the City, as an annual license fee, a sum equal to five percent (5%) of the gross annual revenue received by such person from supplying telephone service to customers within the City.
[CC 1974 §12-2; Ord. No. 58 §3, 9-17-1964]
Every person required to pay a license tax under this Article shall, on or before the first (1st) day of September and the first (1st) day of March of each calendar year, file with the City Clerk a sworn statement of gross receipts derived by such person from the furnishing of telephone service during the preceding six (6) month period, respectively, from January first (1st) to June thirtieth (30th) and from July first (1st) to December thirty-first (31st). At the time of filing any such statement, such person shall pay to the City Clerk five percent (5%) of the gross receipts of his/her telephone service company for each respective six (6) month period.
[CC 1974 §12-3; Ord. No. 58 §6, 9-17-1964]
The license fee levied in this Article shall be in lieu of any other occupation tax required of any person engaged in any of the business described in Section 600.010. Nothing contained in this Article shall be construed to exempt any person from the payment to the City of any tax which the City may now or hereafter levy upon the real or personal property belonging to any such person, nor shall the payment of the tax levied in this Article exempt any person from any tax now or hereafter levied upon anything, other than telephone service, nor shall the payment of the tax levied in this Article exempt any person from the payment of any other tax which may lawfully be levied, other than the occupation tax on any of the business described in Section 600.010.
[CC 1974 §12-4; Ord. No. 58 §4, 9-17-1964]
The City Collector or any other person authorized by the Board of Aldermen shall have free access at all reasonable times to the books and records of any persons carrying on, conducting or engaging in any business described in this Article for the purpose of verifying the correctness and accuracy of the statements required by Section 600.020.
[CC 1974 §12-5; Ord. No. 58 §5, 9-17-1964]
It shall be unlawful for any person to make any false or fraudulent statements under the provisions of this Article or to interfere with the City Collector or any other person authorized by the Board of Aldermen in the performance of any of the duties provided for in this Article.
[1]
State Law Reference — For state law authorizing city to license, tax and regulate electric companies, RSMo. §94.270.
Editor's Note — Ordinance no. 277 adopted on August 8, 2001, sets out a franchise with Missouri Gas Energy, a copy of which is on file in the office of the city clerk. Ordinance no. 312 adopted on September 8, 2004, sets out a franchise with Warner Cable, a copy of which is on file in the office of the city clerk.
[CC 1974 §12-6; Ord. No. 3 §7-402, 2-8-1958; Ord. No. 199 §1, 7-14-1993]
A. 
Every person engaged in the business of supplying electricity, gas and cable services for compensation to residential, commercial and industrial users thereof within the City shall pay to the City, as a license fee, a sum equal to five percent (5%) of the gross receipts derived by such person from the sale of such electricity, gas and cable services within the City for domestic, commercial and industrial consumption and not for resale.
B. 
The term "gross receipts", as applied to sales of electrical energy, gas and cable services for domestic, commercial and industrial purposes, as used in this Section, shall not include:
1. 
Electrical energy, gas and cable services sold to the United States or to the State of Missouri or to any agency or political subdivision thereof, and
2. 
Electrical energy, gas and cable services sold for other uses which cannot be classified as domestic, commercial or industrial, such as the electrical energy used by public utilities, telephone, telegraph and radio communication companies, railroads, pipeline companies, educational institutions not operating for profit, churches and charitable institutions, as such sales and usages have been construed by the United States Department of Internal Revenue under the Revenue Act of 1932 and amendments thereto.
[Ord. No. 489 §1, 12-9-2015]
The gross receipts tax imposed upon any person or company supplying electricity within the City, including but not limited to Kansas City Power and Light Company, pursuant to Section 600.060 of the Code of Lake Waukomis shall be maintained at its existing rate of five percent (5%), despite the tariff increase awarded by the PSC to Kansas City Power and Light Company effective on October 22, 2015.
[CC 1974 §12-7; Ord. No. 3 §7-403, 2-8-1958]
Every person required to pay a license tax under this Article shall file with the City Clerk, on or before the last day of May and November of each year, a statement of the gross receipts of such person from the sale of electrical energy, gas and cable services for domestic, commercial and industrial purposes for the six (6) month period ending on the preceding April thirtieth (30th) and October thirty-first (31st), respectively, and at the time of filing such statement shall pay to the Treasurer a sum equal to five percent (5%) of the amount shown by such statements.
[CC 1974 §12-8; Ord. No. 3 §7-404, 2-8-1958]
The license tax required to be paid pursuant to this Article shall be in lieu of any other occupation license or merchandising tax but shall not be in lieu of any ad valorem tax.
[CC 1974 §12-9; Ord. No. 3 §7-403, 2-8-1958]
Any duly designated representative of the City shall, at all reasonable times, have the right to investigate the correctness of statements filed pursuant to this Article and shall, at all reasonable times, have access to the books and records of any person subject to the provisions of this Article for such purposes.
[CC 1974 §12-10; Ord. No. 3 §7-406, 2-8-1958]
If any person subject to the provisions of this Article shall fail to file a statement as herein required, or if such person shall willfully fail or refuse to pay the license tax herein provided when due, such person shall, for such failure, for the first (1st) thirty (30) days or any part thereof, pay in addition to such tax a penalty of ten percent (10%) of the tax due and unpaid and for each succeeding thirty (30) days or any part thereof shall pay, as a penalty, three percent (3%) of such tax as long as the same shall remain unpaid.