Same—Emergency tax.

Kansas City Code § 40-347

in effect

Sec. 40-347. - Same—Emergency tax. (a) Imposition; amount. 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, managing or 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 an additional emergency license tax in a sum equal to three percent of the gross receipts derived from all residential sales per month in excess of $10.00 per month each residence, four percent of the gross receipts derived from commercial sales, and four percent of the first $725.00 per month of gross receipts derived from sales to each industrial user where the major use of such industrial user is to change raw or unfinished materials into other forms or products and not for space heating and lighting purposes within the city, such license tax to be payable monthly, the first payment being due and payable no later than June 30, 1981, 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 40-346, so long as this section remains in effect. (b) Scope of section. No occupation license, however, shall be issued to any gas 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 40-346, in addition to the emergency license tax imposed by this section. (Code of Gen. Ords. 1967, § 21.442; Ord. No. 33850, 4-14-67; Ord. No. 36639, 4-18-69; Ord. No. 38106, 4-17-70; Ord. No. 39540, 4-16-71; Ord. No. 41069, 4-21-72; Ord. No. 42555, 4-19-73; Ord. No. 43975, 4-19-74; Ord. No. 45271, 4-18-75; Ord. No. 46455, 4-9-76; Ord. No. 47664, 4-15-77; Ord. No. 48986, 4-14-78; Ord. No. 52572, 4-10-81)

Source: City of Kansas City, Missouri, Code of Ordinances, Charter and Zoning and Development Code (Municode Library, library.municode.com)URL: https://library.municode.com/mo/kansas_city/codes/code_of_ordinances?nodeId=COORKAMIVOII_CH40LIMIBURE_ARTVIMIBURE_S40-347SAMETAFetched: 10/28/2026