HomeMy WebLinkAbout1977-07 - Amendments to Ordinance 326-3 and 76-08
BILL N0.~7
ORDINANCE No. ~ 7 7
AN ORDINANCE At9ENDING ORDINANCE N0. 326-3 AND 76-8 (DESIGNATID CODE SECTION
12.17) ONLY WITH RESPECT TO DEFINITION OF GROSS RECEIPTS.
BE IT ORDAINED BY THE BOARD OF ALDERMEN OF THE CITY OF
RIVERSIDE, MISSOURI, AS FOLLOWS:
SECTION 1. Ordinance No. 326-3 and 76-8 are amended so that
the City's utility tax ordinance shall read as follows:
12.17 UTILITY TAX
Section 1. Every gas, electricity, water or telephone company
and every corporation, company, association, joint stock company or
association, partnership and person, their lessees, trustees or re-
ceivers appointed by any court whatsoever, owning, operating, managing,
leasing or controlling a gas, electricity, water or telephone plant or
system for the manufacture, distribution, sale or furnishing of gas
(natural or manufactured), electricity, water or telephone service,
shall, in addition to all other taxes, payments or requirements now
or hereinafter required by law or city ordinance, pay to the City as
a license fee a sum equal to seven percent (7%) of the licensee's
gross receipts from the sale of gas, electricity, water or telephone
service sold for domestic, commercial and industrial purposes within
the limits of the City under the licensee's applicable rate schedules
on file with and approved by the Public Service Commission of Missouri.
Provided however, said ross recei is shall not include an recei is
co ecte y t e uti ity pursuant to t e City s sa es tax nor any
recei is collecte ursuant to t is ordinance. T e licensee shall not
later than Fe ruary 1 an August respectively of each year make a
report to the governing body of the City of its said gross receipts
for the six (6) months' period preceding December 31 and June 30
respectively and at the time of making such reports shall pay into the
city treasury the aforesaid license fee based upon the gross receipts
so reported. The acceptance of such fees shall not prejudice the right
of the City to collect any additional fee thereafter found to be due.
Due upon its gross receipts for any period by reason of its inability
to determine accurately the amount properly due, licensee shall be
entitled following a determination of the overpayment to deduct such
overpayment and receive a credit therefor against the amount of
license fee due for the next succeeding period or periods following
the determination of the overpayment. The City, by its duly authorized
representatives, shall have the right, at all reasonable times during
business hours, to make such examinations and inspections of the books
of such licensee as may be necessary to determine the correctness of
such reports. The City shall have the right, at its own expense, to
employ the same accounts who make the annual audit of the books,
records and accounts of the business of the licensee, to audit, at
the same time, the licensee's accounts and records and certify as to
r .
the correctness of any payments due and payable by the licensee to
the City. The City may at its option employ independent accounts
to inspect the books, records and accounts of the licensee.
SECTION 2. Ordinance 326-3 and Code Section 12.17 shall remain
in full force and effect without change except as
PASSED THIS .~~ DAY OF tJ}~ 1977.
MAYOR
ATTEST:
~~ /~~~,uJt.~~v
CITY C RK
APPROVED THIS~DAY OF 1977.
MAYOR