[R.O. 2006 §640.010; CC 1978 §§84.010 —
84.050; Ord. No. 219 §§1 —
5, 12-5-1967; Ord. No.
583 §§I — II, 7-5-1988; Ord. No. 625 §§I —
II, 12-5-1989; Ord. No.
666 §§I — II, 10-2-1990; Ord. No. 672 §§I —
II, 12-4-1990; Ord. No.
678 §§I — II, 1-8-1991; Ord. No. 748 §§I —
II, 12-1-1992; Ord. No.
755 §§I — II, 2-2-1993]
A.
The
word "person", when used in this Section, 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 in the singular number.
B.
Every
person now or hereafter engaged in the business of supplying natural
gas for compensation for any purpose in the City of Warrenton shall
pay to the City of Warrenton as a license tax a sum equal to five
percent (5%) of the gross operating revenue derived from such business
within the corporate limits of said City of Warrenton.
C.
It
is hereby made the duty of every person engaged in the business described
in the foregoing Subsections hereof, to file with the City of Warrenton
on the fifteenth (15th) day of January and on the fifteenth (15th)
day of July of each year, a sworn statement of the gross receipts
of such persons from such business for the preceding six (6) months
or parts thereof after December 6, 1967, preceding the filing of such
statement. The Clerk of the City of Warrenton or deputy or authorized
agent, shall be and is hereby authorized to investigate the correctness
and accuracy of the said statement required and for that purpose shall
have access, at all reasonable times and business hours, to inspect
the books, documents, papers and records of any such person so making
such statement, in order to ascertain the accuracy thereof.
D.
Every person now or hereafter engaged in the business described in Subsection (B) hereof, shall pay to the City of Warrenton on the fifteenth (15th) day of January, and on the fifteenth (15th) day of July of each year that this Section is in force and effect an amount equal to five percent (5%) of said person's gross receipts from the said business herein named for the preceding six (6) months, or parts thereof, that this Section is in force and effect.
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 enumerated 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 Warrenton of the tax or taxes, which the City of Warrenton 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 natural gas, 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).
