[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.