HomeMy WebLinkAbout1972-326-3 - Establishment of License FeesBILL N0. J "~ ~' _ ~ ORDINANCE N0.3~ ~- 3
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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,
owmiig, 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 (l00) of the
licensee's gross receipts from the sale of gas, electricity,
water or telephone service sold for domestic or commercial
purposes within the limits of the city under the licensee's
applicable "General Service" rate schedule 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.
Section 3. The fee herein required to be paid shall not {
apply to gas, electricity, water or telephone 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.
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. 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 6. All ordinances
conflict herewith are expressly
Code Sections 12.2, 12.3 and 12
contained shall be construed to
holder of any franchise for the
due under said franchise.
and parts of ordinances in
repealed including specifically
.4 provided that nothing herein
affect the obligation of the
payment of the compensation
Section 7. This ordinance shall be designated Section
12.17 in the Code of the city of Riverside.
PASSED this ~ ~ day of December, 1972.
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Mayor
ATTEST:
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City Cler
APPROVED this ~~day of ecember, 1972.
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Mayor
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