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.
