Article I Tax on Gas, Telephone Service and Water
Article II Tax on Electricity
Editor's Note — Ord. no. 1508 was 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, this ordinance was not codified.
[Ord. No. 160 §1, 8-6-1948]
The word "person", when used in this Chapter, 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.
[Ord. No. 160 §2, 8-6-1948; Ord. No. 1070 §1, 1-18-1993]
Every person now or hereafter engaged in the business of supplying gas, telephone service or water for compensation for any purpose in the City of Oak Grove and every manufacturing corporation now or hereafter engaged in the manufacture of gas for compensation for any purpose in the City of Oak Grove shall pay to the City of Oak Grove as a license tax a sum equal to five percent (5%) of the gross receipts from such business.
[Ord. No. 160 §3, 8-6-1948]
It is hereby made the duty of every person engaged in any of the businesses described in the foregoing Section hereof to file with the Clerk of the City of Oak Grove on the fifteenth (15th) day of January, 1949, a sworn statement of the gross receipts of such person from such business from the fifteenth (15th) day of August, 1948, to the first (1st) day of January, 1949, and January fifteenth (15th) and July fifteenth (15th) of each year a sworn statement of the gross receipts from such business for the six (6) calendar months preceding the filing of such statement. The Clerk of the City of Oak Grove or his/her 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.
[Ord. No. 160 §4, 8-6-1948]
The tax herein required to be paid shall be in lieu of any other occupation tax required of any person engaged in any of the business described in Section 615.020 hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of Oak Grove of the tax which the City of Oak Grove 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 gas, telephone service or water, 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 any of the business described in Section 615.020.
[Ord. No. 160 §5, 8-6-1948]
Every person now or hereafter engaged in any of the business described in Section 615.020 hereof shall pay to the City Collector of the City of Oak Grove on the first (1st) day of February, 1949, and on the first (1st) day of August, 1949, and the same dates of each year thereafter an amount equal to five percent (5%) of said person's gross receipts from said business for the preceding six (6) calendar months.
[Ord. No. 160 §6, 8-6-1948]
Any person engaged in any of the business described in Section 615.020 who shall violate any of the provisions of the foregoing ordinance shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00). Each days' violation of this Chapter shall constitute a separate offense.
[Ord. No. 659 §1, 5-5-1980; Ord. No. 872 §1, 1-5-1987]
Every light and power company and every other person, firm or corporation, their successor and assigns owning, operating, controlling, leasing or managing any electric plant or system generating, manufacturing, selling, distributing or transmitting electric energy and power shall, in addition to all other taxes, payments or fees now or hereafter required by law or ordinance, pay to the City of Oak Grove, Missouri, an occupation tax in an amount equal to five percent (5%) of the gross receipts derived from the sale of electric energy within the present or future limits of the City of Oak Grove, Missouri, during the period of such occupation.
[Ord. No. 659 §2, 5-5-1980]
The said occupation tax shall be based upon the sale of electric energy for domestic and commercial consumption and not for resale, but not including any revenue for electric service to the City of Oak Grove, Missouri.
[Ord. No. 659 §3, 5-5-1980]
Said light and power company shall pay the occupation tax herein provided monthly and said tax shall be computed upon the basis of gross revenue from the first (1st) day through last day of each month beginning on May 1, 1980. The said company shall calculate the tax due the said City monthly and within sixty (60) days after the last day of each month file a statement notifying said City of the amount of gross revenue subject to the payment of the said tax which was received during the month and at the time of filing such statement shall pay to the said City the tax due.