LA3506-615

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Chapter 615

ELECTRICITY AND GAS SUPPLIERS

Section 615.010. Definitions. [Ord. No. 119 §1, 7-9-1962; Ord. No. 228 §1, 6-10-1986]

As used in this Chapter, the following terms shall have the meanings indicated:

PERSON — Includes any individual, firm, copartnership, joint partnership, joint adventure, association, corporation, estate, business trust, trustee, receiver, syndicate or any other group or combination acting as a unit, in the plural as well as in the singular number.

Section 615.020. Imposition of License Tax. [Ord. No. 119 §2, 7-9-1962; Ord. No. 228 §1, 6-10-1986]

Every person now or hereafter engaged in the business of supplying electricity or gas for compensation for any purpose in the City of Laddonia shall pay to the City of Laddonia as a license tax a sum equal to five percent (5%) of the gross revenue derived from such business, exclusive of electric sales to the Municipality and electric revenue from customers billed under the filed industrial rate.

Section 615.030. Statement of Gross Receipts. [Ord. No. 119 §3, 7-9-1962; Ord. No. 228 §1, 6-10-1986]

It is hereby made the duty of every person engaged in the business described in the foregoing Sections hereof to file with the Clerk of the City of Laddonia, on the 15th day of January, on the 15th day of April, on the 15th day of July, and on the 15th day of October of each year, a sworn statement of the gross receipts of such persons from such business for the three calendar months or parts thereof after this Chapter takes effect preceding the filing of such statement. The Clerk of the City of Laddonia, or deputy or authorized agent, shall be and is hereby authorized to investigate the correctness and accuracy of the said statement required and, for that purpose, shall have access, at all reasonable times, to inspect the books, documents, papers and records of any such person so making such statement, in order to ascertain the accuracy thereof.

Section 615.040. Payment of License Tax. [Ord. No. 119 §4, 7-9-1962; Ord. No. 228 §1, 6-10-1986]

Every person now or hereafter engaged in the business described in Section 615.020 hereof shall pay to the Collector of the City of Laddonia, on the 15th day of January, on the 15th day of April, on the 15th day of July, and on the 15th day of October of each year that this Chapter is in force and effect, an amount equal to five percent (5%) of said person’s gross receipts from the said business herein named for the preceding three calendar months, or parts thereof, that this Chapter is in force and effect.

Section 615.050. Construal of Provisions. [Ord. No. 119 §5, 7-9-1962; Ord. No. 228 §1, 6-10-1986]

The tax herein required to be paid shall be in lieu of any other occupation tax required of any person engaged in the business enumerated in Section 615.020 hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of Laddonia of the tax or taxes which the City of Laddonia levies upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale of anything other than the services described in Section 615.020, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required, other than an occupation tax on the business described in Section 615.020.