§ 10-64. Gross receipts license fee required; amount; payment; etc.

(a)

Every corporation, company, association, joint stock company or association, partnership and person, their lessees, trustees or receivers appointed by any court whatsoever, owning, operating, managing, leasing or controlling a gas plant or system for the distribution and sale of natural gas by means of pipes constructed under, across or through the public streets of the city shall, in addition to all other taxes, payments or requirements now or hereafter required by law or city ordinance, pay to the city as a license fee a sum equal to five percent of the licensee's gross receipts from the sale of gas sold for domestic or commercial purposes within the corporate limits of the city.

(b)

Domestic and commercial sales shall be considered as sales made other than on special contracts providing for standby fuel and interruption of service at any time demands of domestic and commercial consumers may so require.

(c)

The licensee shall not later than February 1 and August 1, respectively, of each year make a report to the board of aldermen of its gross receipts for the six months' period ending at the last meter reading preceding December 31 and June 30, respectively, and at the time of making such reports shall pay into the city treasury such license fee based upon the gross receipts so reported.

(d)

The acceptance of such fees shall not prejudice the right of the city to collect any additional fee thereafter found to be due.

(e)

In the event the licensee pays a sum greater than is due upon its gross receipts for any period by reason of its inability to determine accurately the amount properly due, the licensee shall be entitled, following a determination of the overpayment, to deduct such overpayment and receive a credit therefor against the amount of license fee due for the next succeeding period or periods following the determination of the overpayment.

(f)

The city, by its duly authorized representatives, shall have the right, at all reasonable times during business hours, to make such examinations and inspections of the books of such licensee as may be necessary to determine the correctness of such reports.

(g)

The city shall have the right, at its own expense, to employ the same accountants who make the annual audit of the books, records and accounts of the business of the licensee, to audit, at the same time, the licensee's accounts and records and certify as to the correctness of any payments due and payable by the licensee to the city.

(Code 1991, § 11-66; Ord. No. 1282, § 1, 5-18-1981)