§ 40-349 — Same—Emergency tax

Sec. 40-349. - Same—Emergency tax.

(a) Imposition; amount. Every heating 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, managing or controlling any plant or property for manufacturing, distributing and selling for distribution or distributing hot or cold water steam or currents of hot or cold air for motive power, heating, cooking, or for any public use or service, shall, in addition to all other taxes, payments or requirements now or hereafter required by law or city ordinance, pay an additional emergency license tax in a sum equal to four percent of the gross receipts derived from such operations of the licensee within the city, such license tax to be payable monthly, with the first such payment being due and payable no later than July 31, 1978, and no later than the last day of each month thereafter, based on the prior month's gross receipts, but otherwise based on the same computations and subject to the same penalties as provided in section 40-348, so long as this section remains in effect. (b) Scope of section. No occupation license, however, shall be issued to any heating company until and unless such company shall have paid to the city the full amount of the normal license tax of six percent of the gross receipts of the licensee under section 40-348, in addition to the emergency license tax imposed by this section.

(Code of Gen. Ords. 1967, § 21.444; Ord. No. 33852, 4-14-67; Ord. No. 36640, 4-18-69; Ord. No. 38107, 4-17-70; Ord. No. 39477, 4-16-71; Ord. No. 41068, 4-21-72; Ord. No. 42556, 4-19-73; Ord. No. 43977, 4-19-74; Ord. No. 45272, 4-18-75; Ord. No. 46454, 4-9-76; Ord. No. 47665, 4-15-77; Ord. No. 48987, 4-14-78)