Kingdom City Provisions Applicable to All Utilities ordinance (§ 700.200)

A. The following provisions shall be applicable to all utilities:

1. "Person" Defined. The term "person," as used in this Article, means and includes any individual, partnership, firm, corporation, association, trustee or receiver, or any other group or combination of individuals acting as a unit, or any other form of business organization, except that the word "person" as herein used shall not include the grantee of a franchise.

2. Payment. Each such person shall, on or before the last day of each succeeding month based upon the gross receipts from the preceding calendar month, pay or issue a credit for the tax then due on the gross receipts of such person.

3. Delinquency Penalty. If such person shall willfully fail or refuse to pay or issue a credit for the license tax herein provided, when due, said person shall, for the first ninety (90) days or any part thereof, pay in addition to such tax a penalty of ten percent (10%) of the license tax due and unpaid, and, for each succeeding month or any part thereof following said ninety-day period, pay, as an additional penalty, one percent (1%) of such tax due from such person as long as the same shall remain unpaid.