[CC 1974 §610.020; Ord. No. 205 §§1 — 7, 6-6-1974]
A.
Every
person, firm or corporation now or hereinafter engaged in the business
of supplying or furnishing gas, natural or manufactured, service in
Velda City shall pay to the said City as a license or occupational
tax six percent (6%) of the gross receipts derived from such business
within the City. The term "gross receipts" as used
herein means the aggregate amount of all sales and charges derived
from the business of supplying or furnishing gas, natural or manufactured,
within Velda City during any period less discounts, credits, refunds,
sales taxes and uncollectible accounts actually charged off during
the period.
B.
Every
person, firm or corporation engaged in the business hereinbefore set
forth in Velda City is hereby required to file with the City Clerk
of Velda City, on or before the last day of July, 1974, a sworn statement
showing the gross receipts derived from the transaction of such business
in Velda City, from the effective date of this provision, and on or
before the last day of October, January, April and July of each year
thereafter, showing the gross receipts derived from such business
for the three (3) months immediately preceding the date of the statement,
and at the same time pay to the Collector of Velda City the tax hereinbefore
set forth, provided however, that it shall not be necessary to include
in each such statement nor calculate the tax upon any receipts derived
from any such service furnished the City or any other governmental
unit therein.
C.
The
Board of Aldermen, or such person authorized by them, shall be 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 business hours to the books, documents, papers and
records of any person making such return in order to ascertain the
accuracy thereof.
D.
Any
person, firm or corporation engaged in the business hereinbefore set
forth within Velda City, making any payment to the City under any
ordinance or contract pursuant thereto heretofore enacted, shall receive
credit for such payments on the tax set forth herein.
E.
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 Velda City of the tax which Velda City levies upon the real or
personal property belonging to any such person, firm or corporation.
F.
Nothing
herein contained shall be construed as giving to any person, firm
or corporation any exclusive privileges, nor shall it effect any prior
or existing rights of any person, firm or corporation to maintain
gas supply lines and service within Velda City.
