[CC 1996 §620.010; Ord. No. 698 §1, 2-4-1985]
The following terms whenever used or referred to in this Chapter shall have these respective meanings unless a different meaning clearly appears from the context:
- GROSS RECEIPTS
- The aggregate amount of all sales and charges from the business of supplying electricity or electric service made by any person in the City of Bowling Green during any period less discounts, credits, refunds, sales taxes and uncollectible accounts. Gross receipts derived from the furnishing of such service to the City shall not be included in gross receipts, nor shall any tax be due on such gross receipts.
- Any individual, firm, co-partnership, association, corporation, trust, trustee, receiver, syndicate or any other group or combination acting as a unit in the plural as well as the singular number.
[CC 1996 §620.020; Ord. No. 698 §2, 2-4-1985]
Every person now or hereafter engaged in the business of supplying electricity or electric service for compensation for any purpose in the City of Bowling Green shall pay to the City of Bowling Green, as a license tax, a sum equal to five percent (5%) of the gross receipts derived from such business within the City of Bowling Green.
[CC 1996 §620.030; Ord. No. 698 §3, 2-4-1985]
Every person engaged in any business described in Section 620.020 hereof shall file with the City Clerk of the City of Bowling Green on or before July 31, 1985 a sworn statement of the gross receipts of such person derived from the transaction of such business from May 7, 1985 to June 30, 1985 and thereafter on or before the last day of each month following the calendar quarter of each year a sworn statement of the gross receipts of such person from such business for the preceding calendar quarter and shall pay the tax at the time of filing the statement. The City Clerk of the City of Bowling Green, or such other City Official as may be authorized to investigate the correctness and accuracy of such statement and for that purpose, shall have access at all reasonable times during normal business hours to examine the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof.
[CC 1996 §620.040; Ord. No. 698 §4, 2-4-1985]
The tax herein required to be paid shall be in lieu of any other occupation or license tax required of any person engaged in any of the businesses described in Section 620.020 hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of Bowling Green of the tax which the City of Bowling Green levies upon the real and personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale of anything other than electricity or electric 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 any occupation tax on any of the business described in Section 620.020 hereof.