City of Smithville, MO
Clay County
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Table of Contents
Table of Contents
[Ord. No. 388 §1, 5-4-1970]
Every gas company and every corporation, company, association, joint stock company or association, partnership and person, their lessees, trustees or receivers appointed by any court whatsoever, owning, operating, managing, leasing or controlling a gas plant or system for the manufacture, distribution, sale or furnishing of gas, natural or manufactured, for light, heat, refrigeration or power, shall, in addition to all other taxes, payments or requirements now or hereafter required by law or City ordinance, pay to the City as a license fee a sum equal to five percent (5%) of the licensee's gross receipts from the sale of gas sold for domestic or commercial purposes within the limits of the City under the licensee's applicable "General Service" rate schedule on file with and approved by the Public Service Commission of Missouri. The licensee shall not later than February 1 and August 1 respectively of each year make a report to the governing body of the City of its said gross receipts for the six (6) months' period ending at the last meter reading preceding December 31 and June 30 respectively and at the time of making such reports shall pay into the City Treasury the aforesaid license fee based upon the gross receipts so reported. The acceptance of such fees shall not prejudice the right of the City to collect any additional fee thereafter found to be due. In the event that licensee shall pay a sum greater than is due upon its gross receipts for any period by reason of its inability to determine accurately the amount properly due, licensee shall be entitled following a determination of the overpayment to deduct such overpayment and receive a credit therefor against the amount of license fee due for the next succeeding period or periods following the determination of the overpayment. The City, by its duly authorized representatives, shall have the right, at all reasonable times during business hours, to make such examinations and inspections of the books of such licensee as may be necessary to determine the correctness of such reports. The City shall have the right, at its own expense, to employ the same accountants who make the annual audit of the books, records, and accounts of the business of the licensee, to audit, at the same time, the licensee's accounts and records and certify as to the correctness of any payments due and payable by the licensee to the City.
[Ord. No. 388 §2, 5-4-1970]
For each and every month, or part thereof, any such license fee remains unpaid, after the same becomes due and payable, there shall be added to such license fee, as a penalty for such delayed payment, ten percent (10%) of the amount of such license fee for the first month, or part thereof, the same is unpaid, and for each and every month thereafter two percent (2%) of the amount of such license fee until the same is fully paid.
[Ord. No. 388 §3, 5-4-1970]
The fee herein required to be paid is an occupation or license fee and shall be in lieu of any other occupation or license fee required of any person, firm or corporation engaged in the business described in Section 735.010 hereof, but nothing herein shall be construed as exempting such person, firm, or corporation from the payment of any tax upon real or personal property nor from the payment of any other lawfully levied tax other than a license or occupation tax.
[Ord. No. 388 §4, 5-4-1970]
Each licensee subject to the provisions of this Chapter shall commence computation of the license fee with meter readings from and after May 10, 1970 for the remainder of the six (6) month's period ending June 30, 1970 and thereafter as in Section 735.010 provided.