City of Ellisville, MO
St. Louis County
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Table of Contents
Table of Contents
Cross References—Alcoholic beverage licenses, ch. 600; licensing of dogs and cats, ch. 205; video service provider fee, §620.030; building permit fees, §500.020; plumber's and drain layer's permit, §500.200; refuse collector's license, §230.050; security guard license, §610.010.
State Law Reference—License taxation in fourth class cities, §§94.230 et seq., RSMo.
[R.O. 2005 §25-16; CC 1997 §25-16]
For the purposes of this Article, the following words and phrases shall have the meanings respectively ascribed to them by this Section:
ANNUAL GROSS RECEIPTS
The gross receipts during the calendar year preceding each license year.
BUSINESS OCCUPATION OR TRADE
All callings, businesses, dealers, trades, avocations, pursuits, professions not exempt by law, occupations and enterprises with the exception of merchants, manufacturers and those specifically exempted from local licensing by Statutes of the State of Missouri and shall be construed to include also 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 persons.
FEE
The sum of lawful money of the United States of America required to be paid to the City by any business, occupation or trade for a license before commencing business as such.
GROSS RECEIPTS
The aggregate amount of all sales, transactions, fees, commissions, rental and leasing fees and shall include the receipt of cash (or accrual basis), credits and property of any kind or nature without any deductions therefrom on account of the cost of any items sold, the cost of any materials used or of any labor, service costs, interest paid or payable or any losses or any other expenses whatsoever; provided, that the following shall be excluded from any computations of gross receipts if the books of accounts segregate the amount so as to reflect such exclusions:
1. 
Receipt of taxes levied by State and Federal Governments collected by the seller;
2. 
Receipts of traded merchandise recorded as cash receipts and placed in inventory to be a sale upon such resale;
3. 
Transfer for resale of like items not for profit to other independent dealers;
4. 
International sales within the organization of the seller;
5. 
Such part of the sales price of goods, wares, merchandise or personal property returned by the purchaser as is refunded either in cash or by credit;
6. 
Receipts of refundable deposits, except that portion of refundable deposits forfeited and taken in the gross receipts of the seller;
7. 
Receipts for sales of beer and intoxicating liquors and non-intoxicating beer, provided such sales are subject to a license fee of the City and such fee has been paid, pursuant to the provisions of the ordinances of the City;
8. 
Receipts for sale of gasoline for highway use;
9. 
Outside or contract labor paid to others for the installation or service of merchandise sold. "Licensee" shall mean every person required to have a current license as well as one holding a license.
LICENSE YEAR
A period of twelve (12) calendar months beginning on the first (1st) day of July in each year commencing with the year 1969 or in the case of those businesses established subsequent to the first (1st) day of July, at the beginning of doing business and shall end on the following thirtieth (30th) day of June.
MANUFACTURER
Every person engaged in treating, processing, refining, improving, combining, fabricating, assembling or otherwise adding to the utility value or appearance of commodities and other personal property, whether done or order or for sale upon expected or anticipated demand or orders for the manufactured goods.
MERCHANT
Every person who shall make or cause to be made any wholesale or retail sales or sales as a jobber of goods, wares and merchandise to any person or who renders any services in connection with any such sale at any store, stand or place in the City shall be deemed to be a merchant; whether such sales shall be accommodation sales, sales or consignment or whether made from stock on hand or ordering goods from another source or whether the subject of said sales be a different type of goods than those regularly manufactured, processed or sold by said dealer.
PERSON
Any natural individual, partnership, firm, corporation or association. As applied to partnerships, firms or associations, the term includes the individual partners or members thereof and the singular includes the plural.
SALES
The total price of merchandise sold whether retail or wholesale or the combination of the two (2).
[1]
Cross Reference—Definitions and rules of construction generally, §100.020.
[R.O. 2005 §25-17; CC 1997 §25-17]
It shall be unlawful for any person to engage in any kind of business, trade or profession licensed under this Article without first obtaining a license therefor.
[1]
Cross References—Licenses required for selling alcoholic beverages, ch. 600; building permits, §500.030; plumber's license, §500.200; licensing of vehicles, §§385.050 et seq.
[R.O. 2005 §25-18; CC 1997 §25-18]
Except as may be provided otherwise in this Article, a person shall be deemed to be in business within the meaning of this Article when he/she is selling any goods or service, soliciting business or offering goods or services for sale or hire or using any vehicle or premises in the City for business purposes.
[R.O. 2005 §25-19; CC 1997 §25-19]
It is the intention of the Council to license under this Article all persons and institutions, merchants, manufacturers, persons, commercial enterprises, businesses, dealers, trades, occupations, pursuits and avocations which are subject to taxation by the City under the law, with the exception of those businesses or designated activities of businesses which are subject to licensing under other ordinances. Persons subject to licensing under this Article, some portion of whose business is subject to licensing under other ordinances, shall be required to have licenses under such other ordinances in addition to those required by this Article, but, in such case, the respective portions of the businesses shall be treated for licensing under each applicable ordinance as though they were separate and distinct businesses or business activities.
A. 
No person following for a livelihood the profession or calling of minister of the gospel, duly accredited Christian Science practitioner, teacher, professor in a college, priest, lawyer, certified public accountant, dentist, chiropractor, optometrist, chiropodist, or physician or surgeon in this City shall be taxed or made liable to pay any municipal or other corporation tax or license fee of any description whatever for the privilege of following or carrying on such profession or calling, and after December 31, 2003, no investment funds service corporation as defined in Section 143.451, RSMo., may be required to pay any such license fee in excess of twenty-five thousand dollars ($25,000.00) annually, any law, ordinance or Charter to the contrary notwithstanding.
B. 
No person following for a livelihood the profession of insurance agent or broker, veterinarian, architect, professional engineer, land surveyor, auctioneer, or real estate broker or salesman in this City shall be taxed or made liable to pay any municipal or other corporation tax or license fee for the privilege of following or carrying on his/her profession unless that person maintains a business office within the City of Ellisville.
C. 
The provisions of this Chapter shall not be applicable to any non-profit organization, association or establishment.
[R.O. 2005 §25-20; CC 1997 §25-20]
The Director of Budget and Finance shall make initial determination whether any particular business, activity, occupation, vocation or service shall be covered within the provisions of this Article. Such determination shall be reasonably made based upon the generally accepted concept of each such activity, occupation, vocation or service and with regard for the intention of the legislature in the enactment of Section 94.340, RSMo., and other applicable Sections thereof. Such determination by the Director of Budget and Finance shall be final and binding on persons affected thereby, unless and until such determination is held unreasonable or invalid by a court of competent jurisdiction.
[R.O. 2005 §25-21; CC 1997 §25-21]
A. 
Except as provided for in Section 605.045 hereof, no person coming within the foregoing definitions of a merchant, manufacturer, business, occupation or trade shall do or offer to do business in the City without first having made application for, procured and paid for a license to do so as required by this Article.
B. 
The license fee provided for in this Article is assessed and payable for the privilege of engaging in and doing business in the City. A business shall be classified as that of a merchant, manufacturer, business, occupation or trade according to the activity by which that business obtains fifty percent (50%) or more of its gross receipts. Businesses will be responsible for providing documentation for verification of classification.
[R.O. 2005 §25-22; CC 1997 §25-22]
The license fee of merchants shall be calculated on the gross receipts, as defined herein, of goods, wares and merchandise sold in the City arising out of a business wholly or partly conducted at or in any store, stand or place or vehicle, fixed or movable, in the City. The license fee of manufacturers shall be calculated on the gross receipts, as defined herein, of goods manufactured by them in the City, regardless of where the sales of such manufactured goods may take place or terminate. The license fee of business, occupation or trade shall be based on the fee schedule in Section 605.170 of this Code and any amendments thereto as attached and incorporated herein by reference and an integral part of this Code.
[R.O. 2005 §25-23; CC 1997 §25-23]
It shall be unlawful for any person, either directly or indirectly, to conduct any business or to use in connection therewith any vehicle, premises, machine or device for which a license or permit is required by this Article without the license or permit so required having been first obtained and thereafter kept in effect at all such times as required by this Chapter.
[R.O. 2005 §25-24; CC 1997 §25-24]
For each business required by this Chapter to be licensed, a separate license shall be obtained. A person engaged in two (2) or more businesses at the same location shall not be required to obtain a separate license for each business but, when eligible, shall be issued one (1) license which shall specify on its face all such businesses.
[R.O. 2005 §25-25; CC 1997 §25-25]
When any person engages in two (2) or more businesses at the same location under one (1) license, he/she shall pay a license fee equal to the sum of all the fees for each business so licensed.
[R.O. 2005 §25-26; CC 1997 §25-26]
A license may be issued to two (2) or more persons engaged in any joint enterprise or joint venture the same as to a single person and for the same fee, except as may be otherwise specifically provided for.
[R.O. 2005 §25-27; CC 1997 §25-27]
Any act or duty required or authorized to be performed under the provisions of this Article by any corporation shall, in addition, be the responsibility of the president of such corporation or of any other person duly authorized by such corporation to perform such act or duty; and such president or other authorized person shall be personally subject to all penalties provided for violation of such applicable provisions of this Article as may relate to such acts or duties.
[R.O. 2005 §25-28; CC 1997 §25-28]
The local agents or other representatives of non-residents who are doing business in this City shall be personally responsible for the compliance of their principals and of the business and enterprises they represent with all applicable provisions of this Article.
[R.O. 2005 §25-29; CC 1997 §25-29]
An application form provided by the Director of Finance shall be used in applying for a license to open, carry on or conduct business as a merchant, manufacturer or business, occupation or trade; failure to receive application from City does not excuse compliance.
[R.O. 2005 §25-30; CC 1997 §25-30]
No person shall make a false statement in his/her application for any license as to his/her gross annual business or gross annual receipts or as to any other condition or factor upon which the license fee or the granting of the license is or shall be based.
[R.O. 2005 §25-31; CC 1997 §25-31; Ord. No. 2222 §1, 12-17-1997; Ord. No. 2592 §1, 10-1-2003]
A. 
Fee—When Due. Every merchant or manufacturer in the City, except as otherwise provided by this Code or other ordinance, shall pay within fifteen (15) days after the beginning of each license year an annual license fee in the sum of the fee specified in this Section and the foregoing license fees may be prorated on a monthly basis. Such fees shall be due and payable at the time of commencing of operations or business in the City by any business or occupation and thereafter within fifteen (15) days after the beginning of each license year.
B. 
Gross Receipt. Every merchant and manufacturer in the City, except as provided for in this Article or any other ordinance of the City, shall pay an annual license fee based on the actual gross receipts of such merchant and manufacturer for the calendar year preceding the license year. Any business, occupation or trade commencing operations or business in the City during any license year shall pay at the time of such commencement a license fee based on estimated gross receipts for the remainder of such calendar year.
C. 
New Business. Every merchant and manufacturer commencing business in the City, who does not have gross receipts history for the calendar year preceding each license year, shall pay to the City a license fee based upon an estimate of such gross receipts.
D. 
License Fee. Every merchant or manufacturer in the City, as required, shall pay, at such times as are provided in this Article, to the Director of Budget and Finance as follows as an annual license fee: fifty cents ($0.50) per one thousand dollars ($1,000.00) or fractional part thereof of the first (1st) one hundred million dollars ($100,000,000.00) of annual gross receipts but not less than twenty-five dollars ($25.00); plus twenty cents ($0.20) per one thousand dollars ($1,000.00) or fractional part thereof of that portion of annual gross receipts which exceeds one hundred million dollars ($100,000,000.00) but does not exceed two hundred million dollars ($200,000,000.00); plus fifteen cents ($0.15) per one thousand dollars ($1,000.00) or fractional part thereof of that portion of annual gross receipts which exceeds two hundred million dollars ($200,000,000.00) but does not exceed three hundred million dollars ($300,000,000.00); plus ten cents ($0.10) per one thousand dollars ($1,000.00) or fractional part thereof of that portion of annual gross receipts which exceeds three hundred million dollars ($300,000,000.00) but does not exceed four hundred million dollars ($400,000,000.00); plus five cents ($0.05) per one thousand dollars ($1,000.00) or fractional part thereof of that portion of annual gross receipts which exceeds four hundred million dollars ($400,000,000.00).
[R.O. 2005 §25-32; Ord. No. 2221 §2, 12-17-1998; Ord. No. 2696 §1, 4-6-2005; Ord. No. 2944 §1, 5-20-2009]
A. 
Flat Fee. Every business, occupation or trade in the City, except as otherwise provided by this Code or other ordinance, shall pay within fifteen (15) days after the beginning of each license year an annual license fee in the sum of the flat fee specified in this Article and the foregoing license fees may be prorated on a monthly basis. Such fees shall be due and payable at the time of commencing of operations or business in the City by any business or occupation and thereafter within fifteen (15) days after the beginning of each license year.
1. 
Vending machines and children's rides for entertainment purposes shall be set at thirty-five dollars ($35.00) per year;
2. 
Automatic music devices (juke boxes) shall be set at fifty dollars ($50.00) per year;
3. 
Coin-operated devices not for amusement, unless otherwise set forth in this Code or other ordinance, shall be set at fifty-five dollars ($55.00) per year;
4. 
Vehicles of any type involved in the vending of goods or services shall be set at one hundred dollars ($100.00) per vehicle per year; (See §230.050, Licensing Of Private Refuse Collections).
5. 
Peddlers, solicitors and canvassers—see Chapter 630.
6. 
Public warehouse/storage business shall be set at one thousand dollars ($1,000.00) per year.
7. 
Off-site automatic teller machines (ATM) shall be set at one hundred dollars ($100.00) per year.
8. 
Home occupations. Every home occupation, as defined in Section 400.090, Zoning, shall only pay the minimum annual business license fee of twenty-five dollars ($25.00).
9. 
Day care homes as provided for in Chapter 400, shall pay the annual business license fee of twenty-five dollars ($25.00).
10. 
All other businesses other than merchants and manufacturers:
0 to 500 square feet
Twenty-five cents ($0.25) per square foot of floor space but not less than twenty-five dollars ($25.00)
501 to 1,000 square feet
Twenty cents ($0.20) per square foot of floor space but not less than one hundred twenty-five dollars ($125.00)
1,001 to 2,500 square feet
Fifteen cents ($0.15) per square foot of floor space, but not less than two hundred dollars ($200.00)
2,501 to 5000 square feet
Ten cents ($0.10) per square foot of floor space but not less than three hundred seventy-five dollars ($375.00)
5,001 and over square feet
Eight cents ($0.08) per square foot of floor space but not less than five hundred dollars ($500.00)
11. 
Massage therapy business. Seventy-five dollars ($75.00) per massage therapist. Each applicant for a massage therapy business license shall provide to the City a copy of their State business license which is required by Section 324.247, RSMo. Each massage therapist shall be required to provide a copy of his/her massage therapist license as required by Section 324.265, RSMo.
B. 
New businesses shall pay as many twelfths (12ths) of the above fees as there are months left in the license year.
[R.O. 2005 §25-33; CC 1997 §25-33]
All license fees, except as may be otherwise provided for by this Article, shall be due and payable on or by the fifteenth (15th) day of the first (1st) month of the license year.
[R.O. 2005 §25-34; CC 1997 §25-34]
Any general or special license fees for any kind of vehicle for the privilege of operating such vehicle upon the public highways shall be in addition to any other licenses, permits, insignias or fees for such vehicles otherwise required by City or State or Federal law.
[R.O. 2005 §25-35; CC 1997 §25-35]
No license shall be issued to any trade, profession, vocation, business or occupation until all financial obligations, including personal property taxes, other license fees, sewer service fees, permit fees or inspection fees required to have been paid by such trade, business or occupation to the City, have been paid.
[R.O. 2005 §25-36; CC 1997 §25-36]
The Director of Budget and Finance shall be the City License Officer and shall issue in the name of the City all licenses and permits required by this Article to all qualified applicants therefor, when all required taxes and fees have been paid, in accordance with the provisions of this Article. All license applications shall be subject to review by Director of Budget and Finance or the Council.
[R.O. 2005 §25-37; CC 1997 §25-37]
The Director of Budget and Finance shall, upon disapproval of any application, refund all money paid in advance; provided, that the applicant is not otherwise indebted to the City. When the issuance of a license is refused and any action or proceeding is brought by the applicant to compel its issuance, such applicant shall not engage in the business for which the license was refused.
[R.O. 2005 §25-38; CC 1997 §25-38]
All licenses and applications therefor shall be in such form as may be prescribed by the Director of Budget and Finance who shall receive such applications and issue such licenses, except, however, as may be otherwise provided by ordinance. No license shall be valid for any purpose unless it has been signed by the Mayor, City Clerk and countersigned by the Director of Budget and Finance and shall have the corporate Seal of the City affixed thereto.
[R.O. 2005 §25-40; CC 1997 §25-40]
Each license granted by the City shall be carefully preserved and shall be displayed in a conspicuous place in the place of business authorized to be conducted by such license.
[R.O. 2005 §25-41; CC 1997 §25-41]
Any person licensed under the provisions of this Article desiring for any purpose to obtain a copy of the license from the Director of Budget and Finance may do so upon payment of the sum of two dollars ($2.00).
[R.O. 2005 §25-42; CC 1997 §25-42]
Each merchant or manufacturer in the City required to pay a license fee based on gross receipts shall keep proper books of account or record and shall enter therein an account of all the gross receipts of such merchant or manufacturer, which records shall always be open to inspection by the Director of Budget and Finance or his/her deputy or any certified public accountant employed by the City for the purpose of auditing or examining the books or records of any licensee or any applicant for any license for the purpose of determining the truthfulness or accuracy of any statements made by the applicant in his/her application for license or in the payment of the license fee provided for by this Article.
[R.O. 2005 §25-43; CC 1997 §25-43]
Each person for whom a license fee is provided herein, the amount of which license fee is to be computed upon the annual gross receipts of such person, shall furnish the City, prior to the first (1st) day of July of each year commencing with the year 1969, a correct statement in writing of the amount of such annual gross receipts, which statement shall not be made public nor used by the City except for the purpose of establishing a correct basis for fixing and collecting the amount of the license fee herein provided and except for the purpose of prosecuting violations of this Article. All books and accounts showing such annual gross receipts shall be open to the inspection of the City Officials charged with the duty of issuing the license herein provided and collecting for the same and the issuance of any such license may be withheld until all the requirements have been fulfilled. Such statement shall be verified by the affidavit of the merchant or manufacturer or officer thereof making it, if residing within the City or, if not a resident then by some credible person duly authorized to do so.
[R.O. 2005 §25-44; CC 1997 §25-44; Ord. No. 2928 §1, 1-7-2009]
A. 
Each licensee or applicant under the provisions of this Article who is required to file a sales tax return with the State shall, upon demand by the Director of Budget and Finance or his/her duly authorized deputies, file with the Director of Budget and Finance or his/her duly authorized deputies a verified copy of any Missouri sales tax return made by such licensee or applicant within a period of three (3) years preceding such demand.
B. 
No license required under the provisions of this Article shall be issued by the Director of Budget and Finance to any contractor until such contractor produces a copy of a certificate of insurance for Workers' Compensation coverage if the applicant for the license is required to cover his/her liability under Chapter 287, RSMo.
C. 
Upon written request by the Director of Budget and Finance, automobile dealerships shall report on a monthly basis the following information to the Director of Budget and Finance relative to each sale or lease: purchaser's name and address; vehicle identification number of sold or leased vehicle; and net price.
D. 
It is further made a violation of this Section to provide fraudulent information to the Director of Budget and Finance. Refusal or failure to comply with the provisions of this Section shall be deemed cause for revocation of any license previously issued or for refusal to grant any license applied for.
E. 
The possession of a statement from the Department of Revenue stating no tax is due under Sections 143.191 to 143.265, RSMo., or Sections 144.010 to 144.510, RSMo., shall be a prerequisite to the issuance or renewal of any business license for conducting any business where goods are sold at retail. The statement of no tax due shall be dated no longer than ninety (90) days before the date of submission for application or renewal of a business license.
[R.O. 2005 §25-45; CC 1997 §25-45]
The Director of Budget and Finance and all other City Officers and officials who may be officially concerned with administering and enforcing this Article shall keep all information furnished or secured under the authority of this Article in strict confidence. Such information shall not be subject to public inspection and shall be kept so that the contents thereof shall not become known, except to the persons charged with the administration of this Article; provided that this Section shall not prohibit any City Officer from testifying as to such information in compliance with a subpoena issued from a court of competent jurisdiction or from the Council in any proceeding before it.
[R.O. 2005 §25-46; CC 1997 §25-46]
No license shall be assigned or transferred.
[R.O. 2005 §25-47; CC 1997 §25-47]
Any merchant or manufacturer which shall sell or lease any portion of its stand, store or place of business to another, shall report the fact of such sale or lease together with the name and address of the purchaser or lessee in writing to the Director of Budget and Finance. Such report shall be made within five (5) days after such purchaser or lessee has taken possession and shall include a general description of all goods, commodities or ware-dispensing devices installed in the premises by such purchaser or lessee.
[R.O. 2005 §25-48; CC 1997 §25-48]
A. 
Any license issued by the City under the provisions of this Article may be revoked for any of the following reasons in addition to any other reason specified in this Article:
1. 
Any failure to comply with or any violation of any provisions of this Article by any licensee;
2. 
Violation of the terms and conditions upon which the license was issued;
3. 
Violation of any ordinance of the City regulating the business, activity or thing licensed;
4. 
Failure of the licensee to pay any tax, fee or obligation due to the City and referred to in Section 605.200;
5. 
Illegal or improper issuance of the license;
6. 
Any misrepresentation or false statement in the application for such license;
7. 
Causing, maintaining or assisting in the cause or maintenance of a nuisance, whether public or private; for the purpose of this Article, a "nuisance" is defined as follows: "Anything done to the annoyance or hurt of the lands, tenements or hereditaments of another;" by "hurt" or "annoyance", there is meant not a physical injury necessarily, but an injury to the health, comfort or welfare of the owner or possessor of the property as respects his/her possession or enjoyment of his/her property;
8. 
Revocation of any license shall be in addition to any other penalty or penalties prescribed in this Article.
[R.O. 2005 §25-49; CC 1997 §25-49]
A. 
In any case in which a complaint shall be made to the Council that cause exists for the revocation of a license issued under the provisions of this Article, the following procedure shall govern:
1. 
The Council shall set a hearing to consider the question of revocation;
2. 
At least ten (10) days prior to such hearing, written notice shall be mailed to the licensee at his/her last known address as shown in the records of the Director of Budget and Finance advising the licensee of the time and place of the hearing and of the reason for considering the revocation of his/her license;
3. 
During the pendency of this hearing before the Council, the licensee shall be permitted to continue the operation of his/her business;
4. 
At the hearing set by the Council, the Council shall hear all relevant evidence justifying the revocation of the license and all relevant evidence justifying the retention of the license;
5. 
The affirmative vote of a majority of a quorum of the Council shall be necessary to revoke any license.
[1]
State Law Reference—License tax on certain professions prohibited, §71.620, RSMo.
[R.O. 2005 §25-51; CC 1997 §25-51]
Except as may be provided otherwise by this Article, no license shall be required of any person for any mere delivery in the City of any property purchased or acquired in good faith from such person at his/her regular place of business outside the City where no intent by such person is shown to exist to evade the provisions of this Article.
A. 
Any person claiming exemption from the application of license taxes or fees under this Article by reason of engaging in interstate commerce shall provide the Director of Budget and Finance with:
1. 
In the case of a claimed complete exemption, a statement identifying the business and describing it's interstate commerce activity to the extent required by the Director to verify or deny the claimed exemption, or
2. 
In the case of a partial exemption, the statement required by Section 605.270 of this Article, including an explanation of the apportionment method used by the taxpayer to determine the amount of any tax or fee claimed to be due.
B. 
Nothing in this Section shall prohibit the Director from requiring supporting documentation necessary to substantiate a claimed exemption, whether complete or partial.
[R.O. 2005 §25-53; CC 1997 §25-53]
The provisions of this Article shall not be construed to authorize any person to conduct or operate a dram shop, tippling house or tavern nor to sell intoxicating liquor, beer or malt liquor or non-intoxicating beer and the same shall only be lawful or authorized, sold, commenced or operated in conformity with applicable laws in the State and ordinances of the City relating to such establishments and such sales.
[R.O. 2005 §25-54; CC 1997 §25-54]
For purposes of enforcing this Article, the Director of Budget and Finance, the City Manager and the City Police shall have authority to inspect and examine businesses to enforce compliance. Such persons authorized to inspect licenses shall have the authority to enter, with or without a search warrant, at all reasonable times.
[R.O. 2005 §25-55; CC 1997 §25-55]
Any act or duty required or authorized to be performed under the provisions of this Article by any officer or agency of the City may be performed by any duly authorized agent or deputy of such officer or agency.
[R.O. 2005 §25-56; CC 1997 §25-56]
A. 
Delay In Payment. All license fees provided for in this Article or any amendment thereto shall be deemed delinquent if not paid on the date due and payable and any merchant or manufacturer so delinquent in the payment of such license fee shall be required to pay to the Director of Budget and Finance an additional five percent (5%) of the amount for each month or part thereof that such delinquency shall thereafter continue in addition to any other penalty prescribed by ordinance.
B. 
False Statements Causing Reduction In Payment. Any merchant or manufacturer making a statement in his/her application for a license under this Article showing the annual gross receipts in an amount less than the true amount thereof or making a false statement as to any other condition or factor upon which the license fee is or shall be based, the effect of which would be to reduce the amount of such license fee, shall pay to the City the additional amount of license fee found to be due plus 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 penalties prescribed herein.
C. 
Non-Compliance Constitutes An Ordinance Violation. In addition to any other penalties imposed by law or ordinance, any person, as defined herein, who fails to comply with or who violates any provisions of this Article shall be deemed guilty of an ordinance violation and upon conviction thereof, shall be subject to a fine or imprisonment as set forth in Section 100.110 of this Code.
[1]
Cross Reference—Garbage and refuse, ch. 230.
State Law Reference—Authority for this tax, §94.270, RSMo.
Editor's Note—Ordinance no. 2759 was passed in compliance with HB209 of the 2006 Missouri legislative session. Provisions contained in HB209 were subsequently deemed unconstitutional by the Missouri Supreme Court on August 8, 2006 in City of Springfield, Appellant V Sprint Spectrum, L.P., Respondent Case No. SC87238. Consequently Ordinance no. 2759 was not included in this Code.
[R.O. 2005 §25-71; CC 1997 §25-71; Ord. No. 3047 §1, 9-7-2011]
A. 
There is hereby levied upon all persons carrying on the business for hire of furnishing or supplying electricity, electrical service or power, gas or gas service, telephone or exchange telephone service, or water or water service within the City, a license or occupational tax amounting to the sum of seven percent (7%) of the gross receipts derived from the carrying on of such business within the City. Pursuant to Section 393.275, RSMo., the City of Ellisville shall maintain the existing tax rate of its business license taxes on the gross receipts of all utilities without reduction, regardless of any periodic fluctuations in the tariffs of the utility companies.
B. 
The term "gross receipts", as used herein, means the aggregate amount of all sales and charges for the commodities or services hereinabove described made by any person in the City less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off. It shall be unlawful for any person to engage in or carry on such business within the City without payment of such tax as herein provided.
[R.O. 2005 §25-72; CC 1997 §25-72]
A. 
It shall be the duty of every person engaged in any of the businesses described in this Article to file with the Director of Budget and Finance on the last day of each month a sworn statement of the gross receipts derived from such businesses during the period of the prior month and coincident with the filing of such statement to pay the Director of Budget and Finance the amount of tax due pursuant to the provisions of this Article.
B. 
Every person hereafter engaging in any business described in this Article shall make like statements and pay a like tax to the Director of Budget and Finance on a monthly basis as set forth above.
[R.O. 2005 §25-73; CC 1997 §25-73]
The Director of Budget and Finance shall have the authority to examine the books and records of any person subject to the tax imposed in this Article for the purpose of determining the accuracy of the statements filed by such person and it shall be unlawful for any such person to refuse to permit such examination by the Director of Budget and Finance or his/her duly authorized agent or agents at all reasonable times.
[R.O. 2005 §25-74; CC 1997 §25-74]
The tax required by this Article to be paid shall be in lieu of any other occupational or license tax required of any person engaged in any of the businesses described in this Article, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of the tax which the City levies upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers, if any, for the sale of anything other than the commodity or service herein specified, nor shall the tax herein required exempt any such person from the payment of any tax which may be lawfully required other than an occupational or license tax.
[1]
Editor's Note—Previous Article IV, Public Park Tax, repealed by public vote on November 3, 1992.