[R.O. 2008 §120.100; Ord. No. 528, 12-27-1960]
For the purpose of this Article, the term "manufacturer" shall mean every person, corporation, co-partnership or association
of persons in the City of Olivette who shall hold or purchase personal
property for the purpose of adding to the value thereof by any process
of manufacturing, refining or by the combination of different materials.
[R.O. 2008 §120.102; Ord. No. 528, 12-27-1960]
Every person, corporation, co-partnership or association of
persons hereinabove defined to be a manufacturer shall, before doing
business in the City of Olivette, obtain a license therefor from the
City under the provisions of this Article.
[R.O. 2008 §120.104; Ord. No. 729, 11-9-1965; Ord. No.
1372, 10-27-1981; Ord. No. 2714, 12-15-2020]
A. It
shall be the duty of every manufacturer 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 amount of receipts of taxes levied
by the State and Federal Government and collected by the manufacturer.
B. Such
statement shall be in writing and signed by either an authorized officer
of the corporation, a partner or owner or other authorized person
stating that such statement contains a just and true account of the
sales made.
[R.O. 2008 §120.106; Ord. No. 936, 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 manufacturer,
excluding therefrom sums representing receipt of taxes levied by the
State and Federal Government and collected by the manufacturer; 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 manufacturer 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 §120.108; Ord. No. 528, 12-27-1960; Ord. No. 2714, 12-15-2020]
The City shall furnish licenses for manufacturers, 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 all licenses
issued, together with the signed statements required by this Article,
shall be kept in the office of the City Clerk of the City of Olivette.