[CC 1988 §23.200; Ord. No. 2035 §1, 4-25-2006; Ord. No. 2047 §1, 8-22-2006]
Every person, firm, company or corporation engaged in the business
of furnishing telecommunications service in the City of Eldon, Missouri,
shall pay to the City of Eldon as a license tax or occupational tax
six percent (6%) of the gross receipts derived from the furnishing
of such service within said City. This gross receipts tax on telecommunications
service shall be due and payable to the City Collector of Eldon, Missouri,
every two (2) months, namely in January, March, May, July, September
and November for services furnished during the preceding two (2) month
period.
[CC 1988 §23.210]
The payments required by the provisions of Section 635.010 shall be in lieu of all other excise, charges, exactions, rentals, fees, impositions or other license or occupational taxes which the City may be authorized to impose upon any such person, firm, company or corporation licensed hereunder; but nothing herein contained shall be construed to exempt any such person, firm, company or corporation from any general or special ad valorem tax imposed upon the public generally by said City.
[CC 1988 §23.220]
All such persons, firms, companies or corporations licensed
hereunder on the request of any person shall remove or raise or lower
its wires temporarily to permit the moving of houses or other bulky
structures. The expense of such temporary removal, raising or lowering
of wires shall be paid by the party or parties requesting such raising
or lowering of wires and payment in advance may be required. Not less
than forty-eight hours' advance notice shall be given to arrange for
such temporary wire changes.
[CC 1988 §23.230]
The right is hereby granted to all such persons, firms, companies
or corporations licensed hereunder to trim trees, brush or hedges
upon and overhanging the streets, alleys, sidewalks and public places
of said City so as to prevent such foliage from coming in contact
with utility wires and cables, all of said trimming to be done under
the supervision and direction of the Governing Body of said City or
of any City Official to whom said duties have been or may be delegated.
[CC 1988 §23.400]
Every person, firm or corporation engaged in the business of
transmitting, distributing and selling natural gas under franchise
in this City, for lighting, heating and power and for any and all
other purposes shall pay to the City Collector of Eldon, Missouri,
as a license or occupational tax six percent (6%) of the gross revenue
derived from the sale and distribution of such natural gas to residential
and commercial customers within the City limits, which sum shall be
paid by such concern unto the City every three (3) months. There is
hereby established four (4) taxable quarters for the purpose of this
Chapter and a due date for taxes due as follows:
|
Taxable Quarter
|
Due Date of Return and Payment
|
|---|---|
|
January, February, March
|
April 30
|
|
April, May, June
|
July 31
|
|
July, August, September
|
October 31
|
|
October, November, December
|
January 31
|
[CC 1988 §23.410]
Every person, firm or corporation engaged in the business of
manufacturing, transmitting, distributing and selling electricity
for lighting, heating and power and for any and all other purposes
shall pay to the City of Eldon as a license or occupational tax six
percent (6%) of the gross revenue derived from the sale and distribution
of such electrical energy to residential and commercial customers
within the City limits, which sum shall be paid by such concerns to
the City every three (3) months. There is hereby established four
(4) taxable quarters for purpose of this Chapter and a due date or
taxes due as follows:
|
Taxable Quarter
|
Due Date of Return and Payment
|
|---|---|
|
December, January, February
|
March 31
|
|
March, April, May
|
June 30
|
|
June, July, August
|
September 20
|
|
September, October, November
|
December 31
|
[CC 1988 §23.420]
The tax required to be paid by Sections 635.050 and 635.060 shall be in lieu of any other occupational or franchise tax required of any person, firm or corporation engaged in the businesses described in Sections 635.050 and 635.060 hereof and nothing herein contained shall be so construed as to exempt any person, firm or corporation from payment to the City of any tax which the City may levy upon the real or personal property belonging to such person, firm or corporation, nor the tax required of merchants and manufacturers for the sale of anything other than such natural gas service or electrical service described herein, nor shall the tax herein required exempt any such person, firm or corporation from the payment of any other tax which may be lawfully required other than the occupational or franchise tax on the businesses described in Sections 635.050 and 635.060.
[CC 1988 §23.430]
[Ord. No. 2011-40 §1, 9-21-2011]
Pursuant to Section 393.275, RSMo., any and all other applicable
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 utility
corporations or any notice thereof including, but not limited to,
notice sent under Section 393.275, RSMo.
