New Franklin Electricity and Gas ordinance (§ 620.010)

A. The word "person", when used in this Section, 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 in the singular number.

B. Every person now or hereafter engaged in the business of supplying electricity for compensation for any purpose in the City shall pay to the City as a license tax a sum equal to two and seventy-one hundredths (2.71%) 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 rates.

C. Every person now or hereafter engaged in the business of supplying gas for compensation for any purpose in the City shall pay to the City as a license tax a sum equal to three percent (3%) of the gross revenue derived from such business.

D. It is hereby made the duty of every person engaged in the business described in the foregoing Subsections hereof to file with the City Administrator on the fifteenth (15th) day of January, on the fifteenth (15th) day of April, on the fifteenth (15th) day of July and on the fifteenth (15th) day of October of each year a sworn statement of the gross receipts of such persons from such business for the three (3) calendar months or parts thereof after this Chapter takes effect preceding the filing of such statement. The City Administrator 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 and business hours, to inspect the books, documents, papers and records of any such person so making such statement in order to ascertain the accuracy thereof.

E. Every person now or hereafter engaged in the business described in Subsections (B) and (C) hereof shall pay to the Collector of the City on the fifteenth (15th) day of January, on the fifteenth (15th) day of April, on the fifteenth (15th) day of July and on the fifteenth (15th) day of October of each year that this Section is in force and effect an amount equal to the abovenoted percentage rates of said person's gross receipts from the said business herein named for the preceding three (3) calendar months or parts thereof that this Section is in force and effect.

F. 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 Subsections (B) and (C) hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of the tax or taxes which the City 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 Subsections (B) and (C), 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 Subsections (B) and (C).