§ 40-346. Gas businesses—Generally.

(a)

Quarterly license fee imposed. Every gas company, and every corporation, company, association, joint stock company or association, partnership and person, and their lessees, trustees or receivers appointed by any court whatsoever, owning, operating, controlling a gas plant or system for the manufacture, distribution, sale or furnishing of gas, natural or manufactured, for light, heat, refrigeration or power, shall, in addition to all other taxes, payments or requirements now or hereafter required by law or city ordinance, pay to the city a quarter-annual license fee to be due and payable to the city treasurer on or before January 30, April 30, July 30 and October 30, respectively, of each year, based upon the business done during the preceding period of three calendar months ending, respectively, on December 31, March 31, June 30 and September 30. The amount of such quarterly license fee shall be a sum equal to six percent of the gross receipts derived from the sale of gas sold and delivered, during the preceding period of three months ending as stated in this subsection, to consumers within the city for all purposes whatsoever; provided, however, that from and after July 1, 1988, to and including April 30, 1993, the tax shall not be imposed on the gross receipts derived from sales of more than $1,750,000.00 in any quarter to any one user, except for sales to public utilities, which shall remain fully taxable. Effective May 1, 1993, and thereafter, the amount of such quarterly license fee shall be a sum equal to six percent of the gross receipts derived from the sale of gas sold and delivered, during the preceding period of three months ending as stated in this subsection, to consumers within the city for all purposes whatsoever; provided, however, that from and after May 1, 1993, such tax shall not be imposed on sales of more than 1,750,000 m.c.f. of gas, in any quarter to any one user, except for sales to public utilities, which shall remain fully taxable. Where an additional amount is added for failure to make payment of any gas bill within a prescribed period, the license fee shall be based on the total amount actually paid as part of the gross receipts of the licensee.

(b)

Reports by licensee. The licensee shall and he is hereby required to make true and faithful reports under oath to the director of finance and to the commissioner of revenue of the city, in such form as may be prescribed by the director of finance, and containing such information as may be necessary to determine the amounts to which the license tax shall apply, on or before January 30, April 30, July 30 and October 30 of each year, for all gross receipts for the three calendar months ending, respectively, on December 31, March 31, June 30 and September 30.

(c)

Payment of license fee. Each fee shall constitute payment for the three months beginning on January 1, April 1, July 1 and October 1, respectively, during which months such payment shall be due and payable as prescribed in this section; provided, however, that the acceptance of such fee shall not prejudice the right of the city to collect any additional fee thereafter found to be due.

(d)

Examination of records; audits. The city, the director of finance thereof and his assistants, and any public accountants selected by the city council or by the city manager, shall have the right, at all reasonable times during business hours, to make such examinations and inspections of the books of the licensee as may be necessary to determine the correctness of such reports; and the originals of all records, books, documents, accounts, contracts and vouchers, showing accurately the true condition of the gross income and business of the licensee, shall be kept in his office in the city. The licensee shall not remove such books, records and documents from the city except when necessary for temporary use or when temporarily required to do so by legal process, and in any such case of temporary use or process such books, records and documents shall be promptly returned at the conclusion thereof to the office of the licensee in the city. The city shall have the right, at its own expense, to employ the same accountants who make annual audit of the books, records and accounts of the business of the licensee to audit, at the same time, its accounts and records and certify as to correctness of any payments due and payable by the licensee to the city.

(e)

Penalties for failure to file reports or pay tax when due. The penalties for failure to file on time any report or return required under this section or to pay on time the license fee or tax due under this section are as specified in section 40-12 of this chapter.

(Code of Gen. Ords. 1967, § 21.441; Ord. No. 35170, 4-19-68; Ord. No. 35605, 7-19-68; Ord. No. 36057, 11-15-68; Ord. No. 58047, 6-20-85; Ord. No. 61773, 11-24-87; Ord. No. 130044, § 6, 1-31-13)

Cross reference

Gas and oil, ch. 32.