HomeMy WebLinkAbout1973-25 - Establishment of Business License FeeBILL N0. z~~~5
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ORDINANCE NO. J ~`a J
AN ORDINANCE ESTABLISHING A LICENSE FEE TO BE PAID BY PERSONS,
FIRMS OR CORPORATIONS ENGAGED IN THE BUSINESS OF SUPPLYING
NATURAL OR MANUFACTURED GAS, ELECTRICITY, WATER OR TELEPHONE
SERVICE TO CUSTOMERS WITHIN THE CORPORATE LIMITS OF THE CITY OF
RIVERSIDE: ESTABLISHING THE RATE OF SUCH LICENSE FEE: FIXING
THE TIME WHEN SUCH FEE SHALL COMMENCE: AND REPEALING ALL
ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT THEREWITH.
BE IT ORDAINED BY THE BOARD OF ALDERMEN OF THE CITY OF
RIVERSIDE, MISSOURI, AS FOLLOWS:
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 receivers 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 hereafter required by law or city ordinance, pay to the
city as a license fee a sum equal to ten percent (10$) 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. The licensee
shall not later than February 1 and August 1 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.
In the event that licensee shall pay a sum greater than is
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 accountants 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 the correctness of any payments
due and payable by the licensee to the city. The city may
at its option employ independent accountants to inspect the
books, records and accounts of the licensee.
Section 2. For each and every month, or part thereof, any
such license fee remains unpaid, after the same becomes due and
payable, there shall be added to such license fee, as a penalty
for such delayed payment, ten percent (10$) of the amount of
such license fee for the first month, or part thereof, the
same is unpaid, and for each and every month thereafter two
percent (2~) of the amount of such license fee until the same
is fully paid.
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Section 3. The fee herein required to be paid shall not
apply to gas, electricity or water service provided to the
United States or to the State of Missouri or any agency or
political subdivision thereof, educational institutions not
operating for profit, churches and charitable institutions
The exemptions provided herein shall not apply to telephone
service.
Section 4. The fee herein required to be paid is an
occupation or license fee and shall be in lieu of any other
occupation or license fee required of any person, firm or
corporation engaged in the business described in Section 1
thereof, but nothing herein shall be construed as exempting
such person, firm or corporation from the payment of any tax
upon real or personal property nor from the payment of any
other lawfully levied tax other than a license or occupation
tax.
Section 5. Telephone service is defined for the purpose
of this ordinance as all charges made by the telephone company
except such receipts as represent charges for message rate
toll, or long distance telephone service, charges for exclusive
interstate service of any kind, charges for Morse, telegraph,
television, or radio program transmission facilities or for
other services furnished exclusively and permanently in connection
with service extending beyond the boundaries of the city,
charges for the billing and collecting for telegrams, charges
for the sale of and advertising in telephone directories,
charges for furnishing its telephone services.
Section 6. Each licensee subject to the provisions of
this ordinance shall commence computation of the license fee
as described in Section 1 of this ordinance as of January 1,
1973 except that any licensee subject to the provisions of
this ordinance that is now paying a franchise tax to the City
of Riverside shall commence computation of the license fee as
described in Section 1 of this ordinance on the first day of
the first month following the expiration date of said franchise.
Section 7. All ordinances and parts of ordinances in
conflict herewith are expressly repealed including specifically
Code Sections 12.2, 12.3 and 12.4 provided that nothing herein
contained shall be construed to affect the obligation of the
holder of any franchise for the payment of the compensation
due under said franchise.
Section 8. This ordinance shall be designated Section
12.17 in the Code of the City of Riverside.
PASSED this / / day of Ltu9j 1973.
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Mayor '
ATTEST:
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City Clerk
APPROVED this 12 ~-day of ~,,~c~, 1973.
Mayor bbb