Source: https://www.ecode360.com/29521936
Timestamp: 2019-10-18 21:57:32
Document Index: 326387075

Matched Legal Cases: ['§ 630', '§ 630', '§ 630', '§ 630', '§ 630', '§ 630', '§ 630', '§ 630', '§ 630', '§ 630', '§ 630', '§635', '§1', '§635', '§2', '§635', '§3', '§1', '§635', '§4', '§635', '§5', '§635', '§6', '§635', '§7', '§635', '§8', '§630', '§1', '§630', '§2', '§630', '§3', '§630', '§4', '§630', '§5']

City of Ironton, MO Utility License Taxes
Ch 630 Art I Telephone Service
§ 630.010 Person Defined.
§ 630.030 License Fee.
§ 630.040 License Fee — How Paid — Statement of Gross Receipts.
§ 630.050 Licensee's Books Shall Be Open to Inspection.
§ 630.070 Revocation of License by Board of Aldermen.
§ 630.080 License Fee in Lieu of All Other Occupational Tax.
Ch 630 Art II Natural Gas Service
§ 630.090 "Person" Defined.
§ 630.100 License Tax — Percentage of Gross Billings.
§ 630.110 Statement of Gross Billings.
§ 630.120 Payments To Be Made Monthly.
§ 630.130 Tax To Be in Lieu of Other Taxes — Exceptions.
City of Ironton, MO / Business And Occupation
Chapter 630 Utility License Taxes
Article I Telephone Service
Section 630.010 Person Defined.
Section 630.030 License Fee.
Section 630.040 License Fee — How Paid — Statement of Gross Receipts.
Section 630.050 Licensee's Books Shall Be Open to Inspection.
Section 630.070 Revocation of License by Board of Aldermen.
Section 630.080 License Fee in Lieu of All Other Occupational Tax.
Article II Natural Gas Service
Section 630.090 "Person" Defined.
Section 630.100 License Tax — Percentage of Gross Billings.
Section 630.110 Statement of Gross Billings.
Section 630.120 Payments To Be Made Monthly.
Section 630.130 Tax To Be in Lieu of Other Taxes — Exceptions.
[R.O. 2008 §635.010; Ord. No. 195 §1, 12-7-1959]
The word "person," when used in this Article, shall include any individual, firm, co-partnership, joint partnership, joint adventure, association, corporation, estate, business trust, trustee, receiver, syndicate, or any other groups or combination acting as a unit, in the plural as well as the singular number.
[R.O. 2008 §635.020; Ord. No. 195 §2, 12-7-1959]
No person shall carry on, conduct or engage in the business of supplying telephone service, for compensation, in the City of Ironton, Missouri, without first having obtained a license to do so.
[R.O. 2008 §635.030; Ord. No. 195 §3, 12-7-1959; Ord. No. 543 §§1 — 2, 4-27-2006]
Every person who shall carry on, conduct, or engage in the business of supplying telephone service, for compensation, in the City of Ironton, Missouri, shall pay to said City, as a license fee for each year that said person shall conduct or engage in said business, a sum equal to five percent (5%) of the gross annual revenue from said telephone service, not including any revenue derived from service to said municipality or any revenue from industrial consumers (but not to exclude any revenue derived from retail establishments) billed on the company's industrial service rates. Said license fee to be determined as hereinafter provided, during the period for which such license shall be obtained.
[R.O. 2008 §635.040; Ord. No. 195 §4, 12-7-1959]
Every such person shall, on or before the 31st day of December of each year, or on or before the date upon which such person first engages in any such business in said City, and on or before the 31st day of each succeeding December, file with the City of Ironton an application, in writing, for a license to conduct such business in said City for a period commencing on January 1 and ending on December 31 then next following. Such application shall be made in a form to be prescribed by the City Clerk. Upon the filing of such application on or before the 31st day of December, as aforesaid, the City Clerk shall issue a license to such applicant for a license to carry on, conduct or engage in the business of supplying telephone service, for compensation, for the period of January 1 to December 31, next following.
On or before the 15th day of July next following the first day of January that any such license shall be issued, such applicant holding a license to carry on, conduct, or engage in the business of supplying telephone service for compensation in said City shall file with the City Clerk of the City of Ironton a sworn statement setting forth the gross receipts from such business in said City for the period of January 1 to the following 30th day of June, and shall on or before said 15th day of July, pay to the City Collector of the City of Ironton, a license tax as provided in Section 630.030 of this Article. Also, on or before the 15th day of January, next following said 15th day of July, said applicant holding a license to carry on, conduct or engage in the business of supplying telephone service for compensation in said City shall file with the City Collector of the City of Ironton a sworn statement setting forth the gross receipts from such business in said City for the period of July 1 to the following 31st day of December, and shall on or before said 15th day of January, pay to the City Collector of said City a license tax as provided under Section 630.030 of this Article.
[R.O. 2008 §635.050; Ord. No. 195 §5, 12-7-1959]
The City Collector of the City of Ironton, or any other person authorized by the Board of Alderman of said City, shall have free access at all reasonable times to the books and records of any person carrying on, conducting or engaging in any business described in this Article, for the purposes of verifying the correctness and accuracy of the statement required to be made by the provisions of Section 630.040 hereof.
[R.O. 2008 §635.060; Ord. No. 195 §6, 12-7-1959]
Every such person who shall fail, neglect or refuse to apply for a license, or who shall fail, neglect or refuse to pay the license tax herein provided for, or who shall fail, neglect or refuse to file the sworn statement herein provided for, or who shall make any false or fraudulent statement under the provisions of this Article, or who shall interfere with the City Collector or other person delegated by the Board of Aldermen of the City of Ironton in the performance of any of the duties herein provided for, shall be deemed guilty of an ordinance violation, and, upon conviction thereof, shall be fined in accordance with Section 100.220.
[R.O. 2008 §635.070; Ord. No. 195 §7, 12-7-1959]
In addition to the penalties herein provided, the license of any person who shall have been convicted of violating any of the provisions of this Article may, at the option of the Board of Aldermen of the City of Ironton, be revoked by said Board of Aldermen without notice.
[R.O. 2008 §635.080; Ord. No. 195 §8, 12-7-1959]
The license fee herein levied shall be in lieu of any other occupational tax required of any person engaged in any of the businesses described in Section 630.020 of this Article, but nothing herein contained shall be construed to exempt any such person from the payment to the City of Ironton of the tax which said City may now or hereafter levy upon the real or personal property belonging to any such person, nor any tax now or hereafter levied upon anything other than telephone service, nor shall the payment of the tax herein levied exempt any such person from the payment of any other tax which may lawfully be levied, other than the occupational tax on any of the business described in Section 630.020.
[R.O. 2008 §630.010; Ord. No. 227 §1, 12-2-1968]
The word "person" when used in this Article shall include any individual, firm, co-partnership, 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 the singular number.
[R.O. 2008 §630.020; Ord. No. 227 §2, 12-2-1968]
Every person now or hereafter engaged in the business of supplying natural gas, for compensation for any purpose in the City of Ironton, Missouri, shall pay to the City of Ironton, Missouri, as a license tax a sum equal to five percent (5%) of the gross billings excluding municipal and industrial service.
[R.O. 2008 §630.030; Ord. No. 227 §3, 12-2-1968]
It is hereby made the duty of every person engaged in any of the businesses described in the Section 625.100 hereof to file with the Clerk of the City of Ironton, Missouri, on the first day of February of every year hereafter, a sworn statement of the gross billings of such person from such business for the preceding calendar year. The Clerk or his duly authorized Deputy shall be and is hereby authorized to investigate the correctness and accuracy of the statement required and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof.
[R.O. 2008 §630.040; Ord. No. 227 §4, 12-2-1968]
Every person now or hereafter engaged in any of the businesses described in Section 630.100 hereof shall pay to the City in twelve (12) equal monthly payments an amount equal to one-twelfth (1/12th) of five percent (5%) of aforesaid gross billings for the preceding calendar year. Each said payment shall be due on the 10th day of each month.
[R.O. 2008 §630.050; Ord. No. 227 §5, 12-2-1968]
The tax herein required to be paid shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Section 630.100 hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of Ironton, Missouri, of the tax which the City of Ironton, Missouri, levies upon the real or personal property belonging to any such person, nor shall the tax herein required exempt any person from the payment of any other tax which may be lawfully required other than occupation tax on any of the businesses described in Section 630.100.