[R.O. 2008 §200.020; Ord. No. 981, 11-23-1971]
All such persons, firms, companies or corporations described
in this Article shall file with the Finance Director of the City of
Olivette a monthly statement, verified, of the gross receipts of such
persons, firm, company or corporation derived from the transaction
of such business in the City of Olivette for the prior month's period,
which said monthly statement shall be filed within thirty-one (31)
days after the close of each such month. The tax herein levied shall
be paid at the time of the filing of such statement.
[R.O. 2008 §200.030; Ord. No. 359, 4-18-1957]
The Finance Director of the City of Olivette shall be and is
hereby authorized to investigate the correctness and accuracy of the
statement so filed and for that purpose shall have access at all reasonable
times to the books, documents, papers and records of any person, firm,
company or corporation making such return in order to ascertain the
accuracy thereof.
[R.O. 2008 §200.040; Ord. No. 981, 11-23-1971]
The term "gross receipts", as used in this
Article, means, with respect to any monthly period, the aggregate
amount of all sales and charges during such period by such person,
firm, company or corporation from such business, less credits, allowances,
refunds, sales taxes and uncollectible accounts actually charged off
during such period.
[R.O. 2008 §200.060; Ord. No. 359, 4-18-1957]
The tax required to be paid by the provisions of this Article
shall be in lieu of all other excise, license or occupation taxes
upon any person, firm, company or corporation engaged in the business
described in this Article; provided however, that nothing herein contained
shall be construed to exempt such person, firm, company or corporation
from the payment to the City of Olivette of any tax levied by or for
the benefit of said City upon any real or personal property belonging
to any such person, firm, company or corporation.
