§ 86.400. Report of gross receipts of payor.  


Latest version.
  • Every person using or maintaining any gas pipelines, gas pipes and other gas fixtures in any of the streets, highways, easements, alleys, parks or other public places within the corporate limits shall, on February 1 of each year, file with the tax assessor-collector a sworn report showing the gross receipts collected by the person from the sale of gas within the corporate limits for the preceding calendar year ending December 31.

(Code 1970, § 23-17)