City of Pagedale, MO Gas Services

[CC 2000 §620.010; CC 1990 §665.010; Ord. No. 48 §§2 — 5, 7-13-1950; Ord. No. 80 §1, 6-28-1951; Ord. No. 744 §1, 2-22-1983; Ord. No. 746 §§1 — 2, 3-10-1983]

License Tax. Every person, firm or corporation now or hereafter engaged in the business of supplying gas or gas service in the City shall pay to the said City a license or occupational tax of eight percent (8%) of the gross receipts derived from such business within the City

Gross Receipts — Statement.

All persons, firms, companies or corporations engaged in the business of furnishing gas service in the City of Pagedale, Missouri, are hereby required to file with the City Clerk of the City a sworn statement showing the gross receipts derived from the transactions of such businesses within the City.

Such statements for the annual license shall be filed as follows:

For the business transacted and gross receipts derived for the period July l, 1982 through June 30, 1983 and thereafter, such statements shall be due and filed on the thirty-first (31st) day of July, 1983 and shall be for a license to operate within the City of Pagedale, Missouri, for a period ending July 31, 1984.

For the business transacted and gross receipts derived for the periods commencing July 1, 1983 and thereafter, such statements shall be due and filed on the last day of October, last day of January, last day of April and on the last day of July showing the gross receipts from business during the three (3) calendar months preceding the month in which the statement is due and shall be for a license to operate for the three (3) month period ending fifteen (15) months from the date such statement is due.

Payment Of Tax.

At the time the above statements are filed and required to be filed, payment shall be made to the City Collector of the City at the rate of eight percent (8%) on such receipts. The gas company shall have the privilege of crediting such sums as may be due hereunder with any unpaid balance due said company for gas service rendered or facilities furnished to said City.

The Clerk of the City of Pagedale and such other persons as may be designated by the Board of Alderpersons of said City from time to time is and are hereby authorized to investigate the correctness and accuracy of any statement filed under the provisions of this Section and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person, firm or corporation filing such statement.

No Exemption From Other Taxes. Nothing contained in this Section shall be so construed as to exempt any person, firm or corporation to which this Section is applicable from the payment to the City of the tax which the City levies upon the real or personal property belonging to such person, firm or corporation.

Violation And Penalty. Any person, firm or corporation engaged in any business to which this Section applies who shall violate any of the provisions hereof shall be deemed guilty of a misdemeanor and every day such violation continues shall be deemed a separate offense.