Editor's Note — Ord. No. 775 and 781 were passed in compliance
with HB209 of the 2006 Missouri Legislative session. Provisions contained
in HB209 were subsequently deemed unconstitutional by the Missouri
Supreme Court on August 8, 2006 in City of Springfield, Appellant
V Sprint Spectrum, L.P., Respondent Case No. SC87238. Consequently,
ord. no. 775 and 781 were not codified.
[Ord. No. 748, 4-18-2005]
A.
The City
of Concordia, Missouri (hereinafter referred to as "City") hereby
establishes an occupation tax on every electric company, and every
other person, firm or corporation, their successors and assigns owning,
operating, controlling, leasing or managing any electric plant or
system generating, manufacturing, selling, distributing or transporting
electricity (hereinafter referred to as "energy providers"). Energy
providers shall collect from their customers, but not from the City
of Concordia, located within the corporate limits of the City of Concordia
and pay to the City an amount equal to five percent (5%) of gross
receipts derived from the sale, distribution or transportation of
electricity delivered within the present or future limits of the City.
Gross receipts as used herein are revenues received from the sale,
distribution or transportation of electricity after adjustment for
the net write-off of uncollectible accounts and corrections of bills
theretofore rendered.
B.
The amount
paid by energy providers shall be in lieu of, and energy providers
shall be exempt from, all other occupation, license, excise or right-of-way
permit fees or taxes that the City may impose for the rights and privileges
herein granted or for the privilege of doing business within the City
and in the event any such fee, charge, license, tax or assessment
shall be imposed by the City, the payment to be made in accordance
with the provisions of this Section shall be reduced in an amount
equal to the annual burden of such fee, charge, license, tax or assessment
imposed upon the energy providers. Ad valorem property taxes imposed
generally upon all real and personal property within the City shall
not be deemed to affect the obligation of the energy providers under
this Section.
C.
Any consideration
hereunder shall be reported and paid to the City by energy providers
on a monthly basis. Such payment shall be made not more than thirty
(30) days following the close of the period for which payment is due.
Initial and final payments shall be prorated for the portion of the
period at the beginning and end of this term of this Chapter.
D.
Energy
providers shall list the local occupation tax collected from customers
as a separate item on bills for utility service issued to customers.
If at any time the Missouri Public Service Commission or other authority
having proper jurisdiction prohibits such recovery, then energy providers
will no longer be obligated to collect and pay the occupation tax
herein contemplated.
E.
The City
shall provide copies of annexation ordinances to energy providers
on a timely bases to ensure appropriate occupation tax collection
from customers within the corporate limits of the City.
F.
The City
shall have access to and the right to examine during normal business
hours those of energy providers' books, receipts, files, records and
documents that are necessary to verify the correctness of payments
due hereunder. If it is determined that a mistake was made in the
payment of any occupation tax required hereunder, such mistake shall
be corrected promptly upon discovery such that any underpayment by
energy providers shall be paid within thirty (30) days of the recalculation
and any overpayment by energy providers shall be discounted from the
next payment(s) due.
[Ord. No. 596 §§1 —
6, 6-20-1949; Ord. No.
598 §§1 — 4, 8-1-1949]
A.
The word "person", when used is this Article, shall include any individual,
firm, co-partnership, joint partnership, joint adventure, association,
corporation, estate, business trust, trustee, receiver, syndicate
or any other group or combination acting as a unit in the plural as
well as the singular number.
B.
Every
person now or hereafter engaged in the business of supplying telephone
service for compensation shall pay to the City of Concordia as a license
tax a sum equal to five percent (5%) of the gross receipts from such
business derived from local exchange service within the City limits
of Concordia.
C.
It is hereby made the duty of every person engaged in the business described in the foregoing Subsection hereof to file with the Clerk of the City of Concordia on the fifteenth (15th) day of February and the fifteenth (15th) day of August a sworn statement of the gross receipts of such person, firm or corporation arising from the business of such person, firm or corporation as described in Subsection (B) hereof and covering the period from the first (1st) day of January to the first (1st) day of July of each year and from the first (1st) day of July to the thirty-first (31st) day of December of each year. The Clerk of the City of Concordia or his duly authorized deputy shall be and 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.
D.
Every person, firm or corporation now or hereafter engaged in the business described in Subsection (B) hereof shall pay to the City Collector of the City of Concordia on the fifteenth (15th) day of February and the fifteenth (15th) day of August of each year after the passage and approval of this Article an amount of money equal to five percent (5%) of such person's, firm's or corporation's gross receipts from said business for the periods prescribed in Subsection (C) of this Section.
E.
The tax herein required to be paid shall be in lieu of any other occupation tax required of any person engaged in the business described in Subsection (B) hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of Concordia of the tax which the City of Concordia levies upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale of anything other than telephone service, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than an occupation tax on the business described in Subsection (B).
F.
Any person engaged in the business described in Subsection (B) who shall violate any of the provisions of the foregoing Subsection shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one dollar ($1.00) and not more than one hundred dollars ($100.00). Each day's violation of this Section shall constitute a separate offense.
