[1]
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.
