[R.O. 2008 §120.010; Ord. No. 527, 12-27-1960; Ord. No.
598, 3-27-1962; Ord. No. 1500, 1-15-1986]
For the purposes of this Article, the term "merchant" shall mean every person, corporation, co-partnership or association
of persons who shall deal in the selling of goods, wares or merchandise
or the providing of entertainment, lodging, recreational or sports
facilities at any store, stand, hotel, arena, theatre or other place
occupied for that purpose in the City of Olivette. The term "merchant" shall include every person, corporation, co-partnership
or association of persons doing business within the City of Olivette
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, 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 processed or sold
by said seller. The term "merchant" shall further
include every person, corporation, co-partnership or association of
persons engaged in the business of the sale of motor fuel within the
City of Olivette. The term "sales" shall include
user charges, rents, admissions and all other fees collected by any
merchant.
[R.O. 2008 §120.012; Ord. No. 527, 12-27-1960]
Every person, corporation, co-partnership or association of
persons hereinabove defined to be a merchant shall, before doing business,
obtain a license therefor from the City of Olivette under the provisions
of this Article.
[R.O. 2008 §120.014; Ord. No. 731, 12-14-1965; Ord. No.
1371, 10-27-1981; Ord. No. 2714, 12-15-2020]
A.
It
shall be the duty of every merchant in the City of Olivette, during
the month of April of each year, to furnish to the City a statement
of the aggregate amount of all sales made during the year next preceding
the first (1st) Monday of January, which said statement shall also
contain, separately categorized, the following information:
1.
Receipts of sales and use taxes levied by the State and Federal Government
on the consumer and collected by the merchant.
2.
Receipts of sales made for delivery outside the State of Missouri.
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Such statement shall be in writing and signed by either an authorized
officer of the corporation, a partner or owner or other authorized
person, that such statement contains a just and true account of the
sales made.
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[R.O. 2008 §120.016; Ord. No. 935, 12-22-1970; Ord. No.
1357, 5-26-1981; Ord. No. 2714, 12-15-2020]
There shall be levied and collected the sum of one dollar ($1.00)
on each one thousand dollars ($1,000.00) of sales made by such merchant,
excluding therefrom sums representing the receipts of sales and use
taxes levied by the State and Federal Government on the consumer and
collected by the merchant and receipts of sales made for delivery
outside the State of Missouri; provided however, that no license shall
be issued under the provisions of this Article for a sum less than
fifty dollars ($50.00), which sum shall be paid by each merchant doing
a business of fifty thousand dollars ($50,000.00) or less per annum.
The said tax herein provided shall be paid to the City on or before
the fifteenth (15th) day of May each year.
[R.O. 2008 §120.018; Ord. No. 527, 12-27-1960; Ord. No. 2714, 12-15-2020]
The City shall furnish licenses for merchants, which said license
form shall acknowledge the payment to the City of the fees prescribed
by this Article, describe the nature of the business and authorize
such business to be conducted in the City of Olivette until the fifteenth
(15th) day of the following May. Copies of the said licenses, together
with the signed statement required by this Article, shall be kept
in the office of the City Clerk of the City of Olivette.
