The possession of a retail sales license and a statement from the Department of Revenue that the licensee owes no tax due under Sections 144.010 to 144.510 or Sections 143.191 to 143.261, RSMo., shall be a prerequisite to the issuance or renewal of any City occupation license or any State license which is required for conducting any business where goods are sold at retail. The date of issuance on the statement that the licensee owes no tax due shall be no more than ninety (90) days before the date of submission for application or renewal of the local license. The revocation of a retailer's license by the Director shall render the occupational license or the State license null and void.
[R.O. 2008 §120.022; Ord. No. 527, 12-27-1960; Ord. No. 2331, 12-12-2006]
It shall be the duty of each merchant to keep proper and sufficient records of all sales and of all property subject to the fees herein prescribed, including tax returns to other governmental entities, which records shall be open at all reasonable times to the City for inspection to verify the returns made to the City. The City may further require that copies of such information be included with the statement to be filed with the City under Section 605.060 hereof. Except to the extent allowed by law, no statements or returns made to the City under the terms of this Article shall be made public.
[R.O. 2008 §120.024; Ord. No. 858, 2-11-1969]
A. 
All fees provided to be paid hereunder shall be deemed delinquent if not paid on the due date as herein specified and any merchant who is delinquent in payment of such fees shall be subject to payment of an additional ten percent (10%) of the amount due for the first (1st) month or part thereof of such delinquency and one percent (1%) for each additional month or part thereof that such delinquency shall continue, in addition to any other penalty herein provided.
B. 
Any merchant filing a statement containing false information as to inventory or sales, the effect of which is to reduce the amount of the fee payable hereunder, shall be subject to payment of the additional amount of the license fee found to be due, within ten (10) days from receipt of notice from the City of the additional fee due, plus a penalty of twenty-five percent (25%) of such additional amount, plus one percent (1%) per month or fraction thereof on such additional amount from the date when the original license fee became due and payable, in addition to any other penalty herein provided, provided that, except in the case of a fraudulent return, every notice of additional fee due hereunder shall be issued by the City within four (4) years from the date the original license fee was paid or required to be paid, whichever is later.
C. 
In addition to any other penalties, any person, corporation, co-partnership or association of persons violating any provisions of this Article shall be deemed guilty of an ordinance violation and upon conviction thereof be subject to a fine as set forth in Section 100.180 of this Code. Each day such violation shall occur shall be deemed a separate offense.