CITY OF COON RAPIDS, MINNESOTA
CHAPTER 2-700
PUBLIC UTILITY GROSS EARNINGS TAX
 

2-701 Definition. The term “gross operating revenues” means all sums, excluding any surcharge collected by a supplier of natural gas or electric service from the sale of such services used within the corporate limits of the City; provided, however, there shall be excluded from the computation of gross revenues all sums received by a supplier for electric service used for highway lighting, municipal street lighting, municipal water pumping, municipal sewage disposal services, municipal traffic signals, and municipal fire siren services.

2-702 Tax Imposed. There is hereby imposed on each and all suppliers of natural gas or electric service to consumers within the City of Coon Rapids a tax of four percent (4%) of each supplier’s gross operating revenues. [Revised 11/26/91, Ordinance 1393]

2-703 Monthly Payments and Calculation. Said tax shall be payable to the City on the fifteenth (15th) day of each month, based upon the gross operating revenues of the supplier for the preceding month of the calendar year.

2-704 Surcharge. Any such supplier may add to its effective rates for the utility services on which the Public Utility Gross Earnings Tax is imposed a surcharge to reimburse such supplier for the cost of the tax.

2-705 Proof of Company Financial Status. Each said company shall make each such payment when due and shall furnish therewith a complete and correct statement of revenues for the period. Such company shall permit the City and its representatives free access to the company’s records for the purpose of verifying such statements.

2-706 Violations. Violation of this Chapter shall constitute and be punishable as a misdemeanor. In addition thereto, the City shall have the right to levy against all property of such company or companies for payments of any amounts due.