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Electric Utility Tax - 5.12

5.12.010 Purpose and policy of provisions--Tax imposed

The board of trustees of the Town finds, determines, and declares that, considering the nature of the electric utility business and the relation of the business to the municipal welfare, as well as the relation thereof to the expenditures required of the Town, and a proper, just, and equitable distribution of tax burdens within the Town, and all other matters proper to be considered thereto, the classification of an electric utility business as a separate occupation is reasonable, proper, uniform, and non-discriminatory and necessary for a just and proper distribution of tax burdens within the Town.

5.12.020 Payment

The electric utility tax shall be payable to the Town manager on the fifth (5th) day of July, October, April and January of each year for the period of three (3) months immediately preceding the dates. The tax shall become delinquent sixty (60) days after the tax becomes due.

5.12.030 Levy and schedule designated

There is levied on and against the following utility company holding a franchise within the Town an occupation tax according to the following schedule: Moon Lakes Electric Association, a tax equal to four percent (4%) of the gross revenues arising from sale of electrical energy within the corporate limits of the Town, as now or hereafter fixed, to the inhabitants thereof under the existing Town franchise.

5.12.040 Filing procedure

For the purpose of ascertaining the amount of tax to be paid as codified in this chapter, it shall be the duty of the association named in Section 5.12.030 Levy and schedule designated of this Chapter and of the president, secretary, and treasurer thereof, or such of then as shall reside in this State or Town, or, if none of the officers reside in this State or Town, then of the manager or other officer or agent of the association having general control, management, or supervision of the business within this state or town, to transmit a statement under oath to the Town manager of the gross figure as prescribed in Section 5.12.020 Payment of this Chapter herein during the preceding three (3) months as set forth in this Chapter and the statement shall become delinquent sixty (60) days after the end of the period of three (3) months.

5.12.050 Payment failure—Action

If the association fails to pay the tax as provided in this Chapter, the full amount thereof with an addition of ten percent (10%) thereof shall be due and collected from the association, and the amount shall be a debt due and owing from the association to the Town. The Town attorney shall commence and prosecute to final judgment and determination in any court of competent jurisdiction an action at law to collect the debt in the name of the Town.

5.12.060 Inspection of records

The Town, its officers, agents, or representative shall have the right at all reasonable hours and times to examine the books and records of the association and to make or to request copies of the entries or contents thereof.

5.12.070 Applicability

The provisions of this Chapter shall apply to the successors and assignees of the Moon Lake Electric Association and to any and all corporations, partnerships, persons, or others furnishing and supplying, operating, engaging in, or carrying on any electric power distribution business.

5.12.080 Purpose--Effect of State determination

The purpose of the provisions of this Chapter being to raise revenue for the Town and to secure a proper distribution of the moneys to be raised under this Chapter, the provisions of this Chapter shall be void in case the Supreme Court of the State holds that any part of the moneys to be raised under this Chapter must be used for any other purpose.