[CC 2000 §620.060; CC 1990 §665.040; Ord. No. 11 §§2 — 5, 3-1-1950; Ord. No. 83 §1, 6-28-1951; Ord. No. 558 §1, 5-26-1976]
A. 
License Tax. Pursuant to Section 94.270, RSMo., every person, firm or corporation now or hereafter engaged in the business of supplying or furnishing water or water service in the City shall pay to the said City as a license or occupational tax eight (8%) percent of the gross receipts derived from such business within the City.
B. 
Gross Receipts — Statement. Every person, firm or corporation engaged in the business hereinbefore set forth in the City is hereby required to file with the City Clerk of the City a sworn statement showing the gross receipts derived from the transaction of such business in the City, on or before the fifteenth (15th) day of July of every calendar year, showing the gross receipts derived from such business during the preceding calendar year and at the same time pay to the City Collector the tax hereinbefore set forth.
C. 
Authority To Investigate. The City Clerk and such other persons as may be designated by the Board of Alderpersons from time to time is and are hereby authorized to investigate the correctness and accuracy of the statement so filed and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such return in order to ascertain the accuracy thereof.
D. 
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.
E. 
Violation And Penalty. Any person, firm or corporation engaged in any business to which this Section is applicable who shall violate any of the provisions hereof shall be deemed guilty of a misdemeanor and upon conviction thereof shall be subject to a fine of not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00) for each such offense and each day such violation continues shall be deemed a separate offense.