HomeMy WebLinkAbout1953-085 - License Tax on all Persons Supplying ElectricityORDINANCE N0. 8 S
AN ORDINANCE LEVYING A LICENSE TAX TO BE PAID BY ALL
PERSONS, FIRMS, OR CORPORATIONS ENGAGID IN THE BUSINESS
OF SUPPLYIlJG'ELECTRICIT3C TO RESIDENTIAL, COMMII3CIAL AND
INDUSTR]'AL USERS WITHIN THE CITY OF RIVERSIDE, MISSOURI,
PROVIDING FOR THE METHOD AND TIME OF PAYING SAID TAX,
AND PROVIDING PENALTY FOR VIOLATION HEREOF.
BE IT ORDAINID BY THE BOARD OF ALDERMEN OF THE CITY OF RIVERSIDE,
MISSOURI, AS FOLLOWS:
SECTION I. That the word "person" wherever used in this ordinance shall
include any individual, partnership, firm, corporation, association, trustee,
receiver, or any other group or combination of individuals acting as a unit,
either severally or jointly.
SECTION II. That every person now engaged or hereafter to become
engaged in the business of supplying electricity for compensation to
residential, commercial and industrial users thereof within the City of
Riverside, Missouri, shall pay to the City as a license fee a sum equal to
five per cent (5~) of the gross receipts derived by said person from the
sale of such electricity within the present or any future boundaries of the
City of Riverside, Missouri, for domestic, commercial and industrial consumptipn,
as hereinafter defined, and not for resale.
The term "Gross Receipts," as applied to sales of electrical energy for
domestic, commercial and industrial purposes, as used in this Section, shall
not include (1) electrical energy sold to the United States or to the State
of Missouri, or to any agency or political subdivision thereof, and (2) elec-
trical energy sold for other use which cannot be classified as domestic,
commercial or industrial, such as the electrical energy used by public
utilities, telephone, telegraph and radio communication companies, railroads,
pipe line companies, educational institutions not operating for profit,
churches and charitable institutions, as such sales and usages have been con-•
strued by the United States Department of Internal Revenue under the Revenue
Act of 1932, and amendments thereto.
SECTION III. It is hereby made the duty of such person to file with
the Treasurer oP the City of Riverside, on or before the last day oP
June 1953, a statement of the gross receipts of such person
from the sale of electrical energy for domestic, commercial and industrial
purposes, as above defined, for the period beginning with the effective
date hereof to and including May 31 , 1953, and thereafter on
or before the last days of June and December respectively,
of each year, to file a like statement showing the gross receipts for such
domestic, commercial and industrial business for each succeeding six months,
based upon the business done during the preceding period of six months
ending, respectively, on the last days of May and November ;
and at the time of filing such statements shall pay to the Treasurer a sum
equal to five per cent (5~) of the amount shown by such statements,
respectively. Any duly designated representative of the City of Riverside
shall, at all reasonable times, have the right to investigate the correctness
of such statements and shall, at all reasonable times, have access to the
books and records of said person for such purposes.
SECTION IV. The tax herein required to be paid shall be paid in lieu
of any other occupation license or merchandising tax, but shall not be in
lieu of any ad valorem tax.
SECTION V. The tax hereby collected shall first be applied toward the
payment of municipal street lighting and other municipal electric bills.
SECTION VI. If the person shall Pail to Pile a statement as herein
required, or if such person shall wilfully fail or refuse to pay the occu-
pation tax herein provided, when due, said person shall, for such failure,
for the first thirty (30) days or any part thereof, pay in addition to such
tax a penalty of ten per cent (10~) of the tax due and unpaid, and, for each
succeeding thirty (30) days or any part thereof, shall pay, as a penalty,
three per cent (3~) of such tax as long as the same shall remain unpaid.
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Passed by the Board of Aldermen this ~~ ~C day of ~'~ , 195aa
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Mayor o the Ci of Riverside
ATTF~ST:
City Clerk
Accepted for Kansas City Power & Light Company.
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By C.__ v..G-~-
Title v~CC ~ReciotNT
Date February 26, 1953
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