[R.O. 2009 §12-211; Ord. No. 3379 §2, 2-6-1995]
The following words, terms and phrases, when used in this Division
3, shall have the meanings given them in this Section, except where
the context clearly indicates a different meaning:
MOVING PICTURE SHOW
Any facility where moving pictures are viewed by any person
for a fee or charge including, without limitation, any theater, movie
house, cinema or similar facility.
[R.O. 2009 §12-212; Ord. No. 3379 §2, 2-6-1995]
It shall be unlawful for any person to establish, maintain or operate a moving picture show within the City without making application for and securing a license to do so. Application for such license shall be filed with the City Clerk/Administrator during the month of January of each calendar year, but in no event later than January thirty-first (31st). Such application shall include the name and address of the person expecting to operate such moving picture show, the location of the same, the number of viewing screens, the capacity thereof in number of customers that can be accommodated and a statement certifying the gross receipts for the calendar year immediately preceding the year in which the application is made, provided however, if the preceding calendar year consists of a period of less than twelve (12) full calendar months, then the applicant shall annualized the prior short year gross receipts by dividing the same by the number of full calendar months which the applicant has engaged in business to December thirty-first (31st) and multiplying the quotient by twelve (12) and the product resulting therefrom shall be the gross receipts on which the annual license tax set forth in Section
605.1280 shall be determined and paid by the applicant. Such application shall be accompanied by payment of the required business license tax as prescribed in this Article.
[R.O. 2009 §12-213; Ord. No. 3379 §2, 2-6-1995]
A. An annual business license tax is hereby levied on each moving picture show operating within the City. Said annual business license tax shall be assessed against the annual gross receipts of the applicant as shown on the application required by Section
605.1270 in accordance with the following rate schedule:
1. One dollar ($1.00) on each one thousand dollars ($1,000.00) or part
thereof of gross receipts up to five million dollars ($5,000,000.00);
plus
2. Ninety-five cents ($.95) on each one thousand dollars ($1,000.00)
or part thereof of gross receipts in excess of five million dollars
($5,000,000.00) and up to ten million dollars ($10,000,000.00); plus
3. Ninety cents ($.90) on each one thousand dollars ($1,000.00) or part
thereof of gross receipts in excess of ten million dollars ($10,000,000.00);
provided however, the minimum annual business license tax shall in
no event be less than five hundred dollars ($500.00). The annual business
license tax shall be due and payable to the City on January thirty-first
(31st) of each calendar year.
[R.O. 2009 §12-214; Ord. No. 3379 §2, 2-6-1995]
Upon receipt of an application for a moving picture show license,
the City Clerk/Administrator shall cause an inspection of the premises
to be made from the standpoints of health, sanitation and safety.
The City Clerk/Administrator shall make a report of his/her inspection
which, together with the application, shall be referred to the Board
of Aldermen. If the Board of Aldermen is satisfied that the establishment
contemplated by the applicant is in compliance with all applicable
laws and ordinances, it shall direct the issuance of the license.
[R.O. 2009 §12-215; Ord. No. 3379 §2, 2-6-1995]
The operator shall in the month of January of every year make
application for renewal of his/her moving picture show license, at
which time inspections shall be made as upon original application
and the annual license tax paid. The Mayor may at any time require
the inspection of any moving picture show by City employees and may
order any alterations or changes made or the installation of any safety
appliance that may be necessary to render the premises sanitary, safe
or suitable for the purposes for which they are used. In the event
of failure to comply with any such requirements within a period of
thirty (30) days, then the license for such moving picture show may
be revoked.
[R.O. 2009 §12-216; Ord. No. 3379 §2, 2-6-1995]
A. When any person desires to establish and operate a moving picture show in the City, he/she shall apply for a license for same, but before any such license shall be issued, said person shall deposit with the City Clerk/Administrator such sum of money as may be agreed upon by him/her and the City Clerk/Administrator sufficient to cover the annual business license tax for the year in which application is made. The annual business license tax for said year shall be based upon the applicant's estimated gross receipts of the moving picture show to December thirty-first (31st) of the year in which he/she commences business. During the month of January of the year following the aforementioned December thirty-first (31st), the licensee shall file with the City Clerk/Administrator a statement showing his/her actual gross receipts for the period from which he/she commenced business to December thirty-first (31st), and at the same time shall also file with the City Clerk/Administrator a statement of gross receipts for the current year in the manner provided for by Section
605.1270. He/she shall pay to the City at that time:
1. An amount determined to be due above the amount deposited with the
City Clerk/Administrator for the preceding year; and
2. A business license tax for the current year.
B. Upon
payment of such sums, such license shall be issued for the current
year.
C. If
a person who desires to establish a moving picture show in the City
has been engaged in substantially the same business in other areas
within the State of Missouri, his/her experience in that business
and the amount of gross receipts may be used in estimating the deposit
to be made with the City Clerk/Administrator as provided in this Section,
making due allowance for any increase or decrease in the proposed
or expected extent or magnitude of the business.
[R.O. 2009 §12-217; Ord. No. 3379 §2, 2-6-1995]
If the City Clerk/Administrator and any person commencing business as provided in Section
605.1310 are unable to agree on the amount of deposit, the City Clerk/Administrator may require a corporate surety bond from the licensee conditioned that he/she will, on or before January thirty-first (31st) next following, furnish the City Clerk/Administrator with a statement, verified as required by this Chapter, as to the gross receipts and that he/she will pay to the City Clerk/Administrator the business license taxes due according to the provisions of this Chapter, which bond shall be of not more than double the amount of the estimate of such taxes made by the City Clerk/Administrator or, in such lesser amount as the City Clerk/Administrator may deem sufficient to protect the City's interest, and his/her approval shall be endorsed upon such bond before the license shall issue. In addition to the bond, the licensee shall pay a minimum business license tax of five hundred dollars ($500.00) which shall be credited to his/her tax and license when his/her first (1st) return is made and the tax thereon paid. If the deposit made by such licensee for the period expiring December thirty-first (31st) after he/she commences business is determined to be in excess of the amount due, the City Clerk/Administrator shall credit the excess on his/her next license or, it shall be paid to the licensee if he/she has discontinued business.
[R.O. 2009 §12-218; Ord. No. 3379 §2, 2-6-1995]
Any person operating a moving picture show within the City may, with the prior written consent of the City Clerk/Administrator, elect, in lieu of furnishing the statements as provided for in Sections
605.1270 and
605.1310, to calculate their gross receipts on a fiscal year basis. If a person operating a moving picture show is permitted to and elects to use this alternative method, he/she shall note on his/her application that the determination of gross receipts is being made for the fiscal year rather than for the calendar year as specified in Sections
605.1270 or
605.1310 and he/she shall provide a copy of the City Clerk/Administrator's written consent thereto and thereafter the annual business tax and license shall be calculated accordingly.
[R.O. 2009 §12-219; Ord. No. 3379 §2, 2-6-1995; Ord.
No. 4022 §3, 5-1-2006]
A. A
delinquent charge of ten percent (10%) of the amount of license tax
due and payable to the City shall be assessed against any person who
fails to pay the full amount of the license tax on or before the due
date therefor.
B. In addition to the late charge described in Subsection
(A), any person who fails to pay the full amount of license tax on or before the due date therefor shall pay interest on such delinquency at a rate of one percent (1%) per month for each month which payment is delinquent (up to and not to exceed ten percent (10%).