[CC 1991 §600.020; CC 1970 §12-17; Ord. No. 347 §12, 9-20-1965]
For the purposes of this Article, the following words and phrases
shall have the meanings respectively ascribed to them by this Section:
All of the considerations in money, property, services or
other money's worth, charges or received for the sale of goods, wares,
merchandise and other products and commodities.
Every person who holds or purchases personal property for
the purpose of adding to the value thereof by any process of manufacturing,
refining or by the combination of different materials or commodities
or other articles. The term "manufacturer" includes
those engaged in treating, processing, refining, improving, combining,
fabricating, assembling or otherwise adding to the usability, value
or appearance of commodities and other personal property, whether
done on order or for sale upon expected or anticipated demand or orders
for the manufactured goods.
Every person, corporation, co-partnership or association of
persons, except motor vehicle dealers as defined in Sections 150.010
to 150.015, RSMo., who shall deal in the selling of goods, wares and
merchandise at any store, stand or place occupied for that purpose
is declared to be a "merchant". Every person, corporation,
co-partnership or association of persons doing business in this State
who shall, as a practice in the conduct of such business, make or
cause to be made any wholesale or retail sales of goods, wares and
merchandise to any person, corporation, co-partnership or association
of persons shall be deemed to be a merchant whether said sales be
accommodation sales, whether they be made from a stock of goods on
hand or by ordering goods from another source, and whether the subject
of said sales be similar or different types of goods than the type,
if any, regularly manufactured, processed or sold by said seller.
The term "merchant" includes motor vehicle
dealers as defined in Sections 150.010 to 150.015, RSMo., but motor
vehicle dealers shall not be subject to any ad valorem tax on his/her
stock of goods, wares and merchandise as otherwise prescribed by Chapter
150, RSMo., and a motor vehicle property tax as prescribed by Sections
150.010 to 150.015, RSMo., shall be levied in lieu of such ad valorem
tax.
Any transfer, exchange or barter of tangible personal property
for a consideration of money, property or service or any combination
thereof and including the rendering of any service in the City in
connection with such activities.
All callings, businesses, dealers, trades, avocations, pursuits,
occupations and enterprises, with the exception of merchants and manufacturers,
and shall include the selling of goods, wares and merchandise other
than from a store, stand or place of business in the City; persons
dealing in or rendering services of any and all kinds to persons or
property, and persons renting or hiring property or facilities to
others, and those who conduct activities for which an admission is
charged or consideration is received for attendance at performances,
shows, spectacles or other events or for participation in contests
or games or for use of facilities or accommodations operated or maintained
by such person. The words "service occupation", as
used herein, shall, when the context requires, be construed to mean
persons engaged in a business defined herein as a service occupation.
However, the term shall not be construed to include any profession
or calling exempted by Section 71.620, RSMo.
[CC 1991 §600.030; CC 1970 §12-18]
It is the intention of the Board of Aldermen to license and
tax under this Article all merchants, manufacturers, commercial enterprises,
businesses, dealers, trades, occupations, pursuits and avocations.
[CC 1991 §600.040; CC 1970 §12-19; Ord. No. 347 §12, 9-20-1965]
It shall be unlawful for any person to exercise or attempt to
exercise, engage in or carry on any of the businesses, trades or occupations
defined in this Article in the City, without first having obtained
a license therefor.
[CC 1991 §600.050; CC 1970 §12-20; Ord. No. 347 §3, 9-20-1965]
A.
It
shall be the duty of the City Clerk or his/her deputies after the
last day of June of each year and before the following August first
(1st) to call on every person subject to the tax established by this
Article and to notify him/her to furnish and it is hereby made his/her
duty to furnish to the City Clerk, whether he/she be so notified or
not, a sworn statement in writing on the forms to be provided by the
City Clerk showing the aggregate amount of all sales, exclusive of
intoxicating liquor, made by him/her during the twelve (12) months
immediately preceding July first (1st). The statement shall be delivered
to the City Clerk.
B.
Should
any person engaged in any business subject to the tax imposed by this
Article for the first (1st) time during the period from July first
(1st) to June thirtieth (30th) of any year, he/she shall, at the time
of applying for such license, pay to the City Clerk the minimum license
tax established in Section 605.080(4) and shall the following year
comply with all other provisions of this Article applicable to such
business.
[CC 1991 §600.060; CC 1970 §12-21; Ord. No. 347 §4, 9-20-1965]
A.
The license tax imposed by this Article shall, except as provided in Section 605.090 and with those additional fees as provided in Section 605.085, be as follows:
1.
On the first (1st) one hundred thousand dollars ($100,000.00) of
gross sales or fraction thereof the fee shall be two hundred dollars
($200.00).
2.
On each one thousand dollars ($1,000.00) of gross sales in excess
of one hundred thousand dollars ($100,000.00) but not in excess of
seven hundred thousand dollars ($700,000.00) or fraction thereof there
shall be an additional fee of one dollar twenty-five cents ($1.25).
3.
On each one thousand dollars ($1,000.00) of gross sales in excess
of seven hundred thousand dollars ($700,000.00) or fraction thereof
there shall be an additional fee of one dollar ($1.00).
4.
The minimum license fee under this Section shall be two hundred dollars
($200.00).
[1]
Editor's Note — This license fee for merchants was changed
by the voters in the election on August 6, 2002 and in effect from
2003 forward. The language of this section derives from proposition
1 of said election.
A.
Barber Occupational License. There shall be in addition
to gross sales tax license for this business a fee of seventy dollars
($75.00) per chair.
B.
Beauty Shop Occupational License. There shall be in addition
to gross sales tax license for this business a fee of seventy dollars
($75.00) per booth.
C.
Motel/Hotel. The Motel/Hotel license fee shall be two hundred
dollars ($200.00), plus two dollars fifty cents ($2.50) per room.
[1]
Editor's Note — These additional fees are in effect
as a result of the election on August 6, 2002, and is in effect from
2003 forward. The language for this section derives from propositions
2 through 4 of said election.
[CC 1991 §600.070; CC 1970 §12-22; Ord. No. 347 §10, 9-20-1965; Ord. No. 441 §1, 1-14-1974; Ord. No. 588 §1, 6-14-1982]
Storage/Warehouse. The fee for Storage/Warehouse
businesses in the City of Pine Lawn shall be a flat license fee of
five hundred dollars ($500.00).
[1]
Editor's Note — This fee shall be in lieu of the gross receipts tax as set out in section 605.080 as there is no revenue involved in this business. This license fee was approved by the voters in the election on August 6, 2002, and is in effect from 2003 forward. The language for this section derives from proposition 5 of said election.
[CC 1991 §600.080; CC 1970 §12-23; Ord. No. 347 §5, 9-20-1965]
It shall be the duty of the City Clerk to furnish the licenses
provided for in this Article, which shall be in the following form:
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Merchant's and Manufacturer's City License No.________
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TO ALL WHO SHALL SEE THESE PRESENTS, GREETING;
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KNOW YE that _______________ having paid to _______________,
Clerk of the City of Pine Lawn, Missouri, the sum of __________ dollars,
being the license upon _______________ as a merchant or manufacturer
for the year _____ therefore the said _______________ is hereby authorized
to sell any goods, wares or merchandise or manufacture the same of
any description, except as otherwise provided by ordinance, at any
one store, stand or place of business within the City for the year
ending on the thirty-first (31st) day of December, _____.
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In testimony whereof, I _______________, City Clerk of the City
of Pine Lawn, Missouri, have hereunto set my hand this _____ day of
_______________, 20___.
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Attest
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_______________
City Clerk
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Tax _______________ License _______________
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Delivered this _____ day of _______________, 20___.
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Clerk, City of Pine Lawn _______________
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[CC 1991 §600.100; CC 1970 §12-25; Ord. No. 347 §7, 9-20-1965]
It shall be the duty of each person subject to the tax imposed
by this Article to keep proper book and enter in ink an account of
all sales made by him/her, which account shall always be open to the
inspection of the City Clerk to verify the returns made by him/her.
The statements or returns made to the City Clerk under the requirements
of this Article shall not be made public nor shall they be subject
to the inspection of any person except the Mayor, City Clerk or members
of the Board of Aldermen.
[CC 1991 §600.110; CC 1970 §12-26; Ord. No. 347 §8, 9-20-1965]
Whoever shall make or file with the City Clerk, under the provisions of this Article, a false statement under oath shall on conviction thereof forfeit his/her license and be subject to the penalty imposed by Section 100.220. It shall be the duty of the City Clerk to carefully examine all statements filed with him/her and to prosecute all violations of this Article according to law; provided, that before instituting any such prosecution he/she shall give such person an opportunity of explaining the statement and correcting it if inadvertently made.
[CC 1991 §600.120; CC 1970 §12-27; Ord. No. 347 §9, 9-20-1965]
Nothing in this Article shall be construed as authorizing any
person to sell intoxicating liquors by virtue of any license issued
under this Article.
[CC 1991 §600.130; CC 1970 §12-28; Ord. No. 347 §12, 9-20-1965]
No license required by this Article shall be transferred to
any other person by the person to whom the license was issued.
[CC 1991 §600.140; CC 1970 §12-29; Ord. No. 347 §11, 9-20-1965]
A.
Except as provided in Subsection (B), no license issued pursuant to this Article shall be construed to permit the person to whom it was issued to carry on the business or occupation for which the license was obtained at more than one (1) store, place or stand at the same time within the City. A separate license shall be obtained and separate taxes shall be paid for each store, place or stand within the said City.
B.
Where any person is engaged at the same time or place in two (2) or more of the businesses or occupations specified in Section 605.090, only one (1) license shall be obtained, which shall be at a rate specified for such of said lines of business, trade or vocation as bears the highest rating of the classes in which such person is engaged.
[CC 1991 §600.150; CC 1970 §12-30; Ord. No. 379 §1, 10-28-1968]
A.
Licenses
issued under provisions of this Article may be revoked by the Board
of Aldermen, after notice and hearing, for any of the following causes:
1.
Fraud, misrepresentation or any false statement in the application
for the license.
2.
Any violation of this Article.
3.
Conviction of any crime or misdemeanor involving moral turpitude.
4.
Conducting the business in an unlawful manner or in such a manner
as to constitute a menace to the health, safety or general welfare
of the public.
[CC 1991 §600.160; CC 1970 §12-31; Ord. No. 379 §1, 10-28-1968]
Notice of the hearing of the revocation of a license issued
pursuant to this Article shall be in writing setting forth the grounds
of the complaint and the time and place of hearing. The notice shall
be mailed, postage prepaid, to the licensee at his/her last known
address or location of business at least five (5) days before the
date set for the hearing.
[CC 1991 §600.170; CC 1970 §12-32; Ord. No. 379 §1, 10-28-1968]
Revocation of a license issued pursuant to this Article may
be in addition to any other fine or penalty imposed under this Code.
