City of Gerald, MO
Franklin County
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Table of Contents
Table of Contents
[Ord. No. 99 §§1 — 5, 10-14-1965; Ord. No. 272 §1, 4-10-1986; Ord. No. 301 §§1 — 5, 2-9-1989]
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 electricity for compensation for any purpose in the City of Gerald shall pay to the City of Gerald as a license tax a sum equal to five percent (5%) of the gross revenue derived from such business, exclusive of sales to municipality and revenue from industrial customers which are billed on the filed industrial rates.
Industrial Customer: Any customer receiving electric energy only in the form of sixty (60) cycle, three (3) phase alternating current, at a standard primary voltage of not less than two thousand four hundred (2,400) volts. Industrial customer shall provide and maintain upon its premises and at its cost any necessary converting, transforming, regulating, and other equipment, beyond the point or points of delivery.
C. 
It is hereby made the duty of every person engaged in the business described in the foregoing Sections hereof, to file with the Clerk of the City of Gerald on the fifteenth (15th) day of January, on the fifteenth (15th) day of April, on the fifteenth (15th) day of July, and on the fifteenth (15th) day of October of each year, a sworn statement of the gross receipts of such persons from such business for the three (3) calendar months or parts thereof after this Section takes effect preceding the filing of such statement. The Clerk of the City of Gerald, 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 Collector of the City of Gerald on the fifteenth (15th) day of January, on the fifteenth (15th) day of April, on the fifteenth (15th) day of July, and on the fifteenth (15th) day of October of each 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 three (3) calendar 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 Gerald of the tax or taxes, which the City of Gerald 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 electricity, 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).
[Ord. No. 50(B) §§1 — 7, 5-14-1957]
A. 
The word "person", when used in this Section shall include any firm, individual, partnership, association, corporation or any other group acting as a unit, in the plural as well as the singular number.
B. 
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 Gerald, Missouri, and every manufacturer of gas for compensation for any purpose in the City of Gerald, shall pay to the said City of Gerald, as a license tax, a sum equal to five percent (5%) of the gross receipts from such business.
C. 
It is hereby made the duty of every person engaged in any of the businesses described in the foregoing Sections hereof to file with the Clerk of the City of Gerald on the fifteenth (15th) day of April and the fifteenth (15th) day of October, each year, a sworn statement of the gross receipts of, such person, from such business for the six (6) calendar months or parts thereof, after this Section takes effect, preceding the filing of such statement. The Clerk of the City of Gerald, 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 any of the businesses described in Subsection (B) hereof shall pay to the City Collector of the City of Gerald on the fifteenth (15th) day of October, 1957, and on the fifteenth (15th) day of April and October of each year thereafter an amount equal to five percent (5%) of said persons gross receipts from said business for the preceding six (6) calendar months.
E. 
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 businesses described in Subsection (B) hereof, but nothing herein contained shall be construed as to exempt any such person from the payment to the City of Gerald of the tax which said City of Gerald levies upon the real and personal property belonging to 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 business described in Subsection (B).
F. 
Any person engaged in any of the businesses described in Subsection (B), who shall violate any of the provisions of this Section, 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 Section shall constitute a separate offense.
[1]
Editor's Note — Ord. no. 590 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.