City of Trenton, MO
Grundy County
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Table of Contents
Table of Contents
[R.O. 2011 §625.010; Code 1967 §6-21; CC 1975 §17-38; Ord. No. 92-45 §1, 11-18-1992; Ord. No. 00-14 §1, 4-12-2000; Ord. No. 09-12 §1, 4-13-2009]
Every person engaged in the business of supplying electric and gas service for compensation for any purpose in the City, and every manufacturing corporation engaged in the manufacture of gas for compensation for any purpose in the City shall pay to the City, as a license tax, an amount as specified in Section 620.020.
[R.O. 2011 §625.020; Code 1967 §6-22; CC 1975 §17-39; Ord. No. 3016 §1(C), 3-24-1982; Ord. No. 92-45 §1, 11-18-1992; Ord. No. 00-14 §2, 4-12-2000; Ord. No. 09-12 §2, 4-13-2009]
A. 
It is hereby made the duty of every person engaged in any of the businesses described in Section 620.010 to file with the City Clerk on the thirtieth (30th) day of January of each year a sworn statement of the gross receipts from such business for the twelve (12) calendar months preceding the filing of such statement.
B. 
The City Clerk or his/her duly authorized deputy is hereby authorized to investigate the correctness and accuracy of the statement required and, for that purpose, shall have access at all reasonable times to the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof.
C. 
Every person engaged in any of the businesses described in Section 620.010 shall pay to the City Collector an amount equal to five percent (5%) of such person's gross receipts from supplying electric and gas service, said payment to be made semi-annually in accordance with the following schedule:
1. 
For gross receipts for the six (6) month period from January first (1st) to and including June thirtieth (30th), the tax shall be due on August fifteenth (15th); and
2. 
For gross receipts for the six (6) month period from July first (1st) to and including December thirty-first (31st), the tax shall be due on February fifteenth (15th).
D. 
The tax required by this Section to be paid shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Section 620.010, but nothing contained in this Section shall be so construed as to exempt any such person from the payment to the City of the tax which the City levies upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers for the supply of anything other than electricity and gas service, nor shall the tax herein required exempt any such person from the payment for the payment of any other tax which may be lawfully required, other than an occupation tax on any of the businesses described in Section 620.010.
[Ord. No. 2013-9 §1, 3-11-2013]
Pursuant to Section 393.275, RSMo., and any and all other applicablc authority, the City shall maintain the tax rate of its business license taxes on the gross receipts of electric utilities without reduction notwithstanding any periodic fluctuations in the tariffs of such utilility corporations or any notice thereof including, but not limited to, notice sent under Section 393.275, RSMo.