[R.O. 2011 §83.010; Ord. No. 2161 §1, 6-30-2003]
The word "person", when used in this Chapter, 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 the singular.
[R.O. 2011 §83.020]
The gross receipts tax rate imposed under this Chapter shall be at the rate of five percent (5%), payable as agreed between the individual taxpayer and the City in the respective franchise ordinances.
[R.O. 2011 §83.025; Ord. No. 2534 §1, 9-6-2011]
The gross receipts tax rate imposed under this Chapter shall be at the rate of five percent (5%), payable as agreed between the individual taxpayer and the City in the respective franchise ordinances. The City is authorized to maintain the current tax rate of business licenses tax on the gross receipts of private 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.
[R.O. 2011 §83.030; Ord. No. 2161 §§2 — 3, 6-30-2003]
Every person now and 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 Savannah, Missouri, shall pay to the City a license tax for the privilege of engaging in said business within said City, the amount to be determined at the rate of five percent (5%) upon the gross receipts from the sale of electricity for retail, residential and commercial purposes within the corporate limits of the City.
[R.O. 2011 §83.040]
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 Savannah, Missouri, shall pay to the City a license tax for the privilege of engaging in said business within said City, the amount to be determined at the rate of five percent (5%) upon the gross receipts from the sale of natural gas for domestic and commercial purposes within the corporate limits of the City. Domestic and commercial sales shall be considered as sales made other than on special contracts providing for standby fuel and interruption of service at any time demands of domestic and commercial consumers may so require.