[HISTORY: Adopted by ordinance 6-14-1993; amended in its entirety 3-13-2023 by Ord. No. 1028.[1] Subsequent amendments noted where applicable.]
Where the word "person" is used this chapter it shall include
any individual, firm, partnership, joint venture, association, cooperative,
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.
Every person now or hereafter engaged in the business of supplying
electricity, telephone service, or gas, natural or manufactured, for
compensation for any purpose in the City of Moscow Mills shall pay
to the City of Moscow Mills, Missouri, a license tax, to-wit, a sum
equal to 5% of the gross receipts of such business.
It is hereby made the duty of every person engaged in any of
the businesses as described in the foregoing section hereof to file
with the Clerk of the City of Moscow Mills on the 15th day of January,
1977, a sworn statement of the gross receipts of such person, from
such business, from the first day of November, 1976, to the 31st day
of December, 1976, and to file thereafter on the 15th day of January,
the 15th day of April, the 15th day of July, and the 15th day of October
of each year a sworn statement of the gross receipts from such business
for the three calendar months preceding the filing of such statement.
The Clerk of the City of Moscow Mills or a duly authorized deputy
or representative shall be and is hereby authorized to investigate
the correctness and accuracy of the statement required and for that
purpose shall have access at all reasonable times to the books, documents,
papers and records of any person making such statement in order to
ascertain the accuracy thereof.
Payments of the license tax described herein shall be made on
the 15th day of January, the 15th day of April, the 15th day of July,
and the 15th day of October, on a quarterly basis, for the preceding
three calendar months.
Pursuant to Section 393.275, RSMo., and all other applicable
authority, the City shall maintain the tax rate of its business license
taxes on the gross receipts of electric utilities without reduction
notwithstanding any periodic fluctuations in the tariffs of such utility
corporations or any notice thereof, including, but not limited to,
notice sent under Section 393.275, RSMo.
Nothing herein contained shall be construed to exempt any such
person from the payment to the City of Moscow Mills, Missouri, the
tax which said City 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, telephone service,
or gas, natural or manufactured; nor shall the tax herein required
exempt any such person from the payment of any other tax which may
be lawfully required.
Any person engaged in any of the businesses described in § 88.010 hereof which pays any tax arising out of or by virtue of a franchise granted to said business by the City of Moscow Mills, Missouri, which tax is based upon the gross receipts of said business from sales in the City of Moscow Mills, Missouri, shall receive a credit against the tax provided for in § 88.020 hereof to the extent of said franchise tax.
The tax provided for in this chapter shall have no application to businesses described in § 88.010 hereof which are owned and operated by the City of Moscow Mills, Missouri. Nothing herein shall be construed to apply to revenue derived from interstate telephone calls.
Any person engaged in any of the businesses described in § 88.010 who shall violate any of the provisions of this chapter shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than $100. Each day's violation of this chapter shall constitute a separate offense.
