HomeMy WebLinkAbout1955-189 - License Tax to All Persons Supplying WaterBILL No. 190 ORDINIyI~CL T~?0. X89
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ADi OP~DII`iAPiCE L~VYIAIC'. ALICEIdSE '1'P.X TO BL PAID BY ALL
PERSOI~?S, FI;tIS, OR COFtPORATIONTS ENCrAGE,'D IN '.LI3E BUS--N'-.'SS OF SUPPLYING
WAT~;R TO R~ c~I':EI:TIAI~, CO1 L~LRCIAI: AA?D ID?DU~`~,'i'RIP.L US;~I~S ~;dI'1'lPd T:IE
CI`~Y OF RIV'E'RSIDE, T~_ISSOURI, PROVIDING 'r'OR THE r1r;THOD AT`D TIItiE OF PA~••
ING Sr.ID TAX, P.r?D PR.OV"IDID;G PENALTY ~~'OR VIOLATION IILREOF.
BE IT ORDAINED BY TI-IE BOJ;FD Ole' ALD~P.I.~iE OTi' TI3E CITY OF
RI~J;JRSIDE, T~ISSOURI, AS .E^OLLO'.~5:
SECTION 1. That the word "person" wherever used in
this ordir_ance shall include any individual, partnership., firm,
corporation, associabion, trustee, receiver, or any other group or
combination of individuals acting; as a unit, either severally or
jo'~ntly.
SECTION 2. That every person now engaged or hereafter
to become er.~at~ed in the business of suppl.yinL water for co~upensation
to residential, cornn~ercial and industrial users thereof within the
City of Riverside, Iissouri, ~ allpay to the City as a license fee a
sum equal to five per cent (50) of the gross receipts derived by said
person from t:ae sale of such water ?rithin the present or ary future
boundaries of the City of Riverside, T~~issouri, for <icm~st i c, co.~m,ercial
and. industrial consumption, as hereinafter defined.
The term "Gross Receipts," as applied to water for
do.,~~stic, corn~aercial, and industrial purposes, as used in this sec-
tior_, shall include all revenues received by sucr_ persons from the
operation of such G.ater system ~r,it'::rin the city lir,:its of the City of
Riverside.
SECTION 3. It is hereby made t:ne duty of.' such person to
file i~ait.'n the Treasurer of the City of Riverside, on or before the
5th day of JuhT, 1955, a statement of the mross receipts of such person
from the s•~le of water for domestic, cornr~zercial ~d ~.ndustrial purposes,
as above defined, for the period be"innin~ with the effective date .hereof
to and including June 30, 1955, anal thereafter on or before the 5th
da~,Ts of July and Jaru~ ry of each year, to file a like statement showing
the gross receipts for sucri dorestic, corr~r_ercial and industrial
business for each succeeding si,~ months, based u-..on the business done
during the m ecedin~; period of six .nontths endinJ, respectivel~r, on the
last days of June anal Deceiuber; anuat the tirr..e of f:ling; such sta~ment
shall pay to the 't'reasurer a sure ecual to five per cent (5J) of the
amount shown by such staten~er_ts, respectiveljr. Any duly designated
representative of the City of RivcrsicTe shai_l, at all reasonable times,
have the ri>~ht to 5_rlvesti°ate the correctness of such statements and
shall, at all reasonable tirnc-s, i~~a~~c access to the books and records
of said person for such rrarposes,
Section 1_~_. T.he tax .herein recuired to be paid shall be
paid in lieu of any other occupation license or irerchandisinr° tax, but
shall not be in lieu of any ad valorem tax.
SECTION 5. If the person shall fail to file a statement
as h~_rein rerui.red, or if such person shall willfully fail or refuse to
pay the occupation tax herein provided, when due, said person small, for
such "ailure, for the first thirty (30) days or an,; part thereof, pay in
addition to such tax a penalty of ten per cent (10~) of the tax dug_and
unpaid, and, for each succeeding; thirty (30) c,.ays or ary part thereof,
sha11 pazT, as a per_alty, three per cent (~ Ol' UC'_-I tax as Ion, as the
same sha11 remain unpaid.
Passed this 3rd day of P•iay, /1/~/~9//_/5%~5y//J~•~/~///f~/~//./~/7~~
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Approved this 3rd day of T~~ay, 1955•
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