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:
The gross receipts during the calendar year preceding each
license year.
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.
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.
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:
Receipt of taxes levied by State and Federal Governments collected
by the seller;
Receipts of traded merchandise recorded as cash receipts and
placed in inventory to be a sale upon such resale;
Transfer for resale of like items not for profit to other independent
dealers;
International sales within the organization of the seller;
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;
Receipts of refundable deposits, except that portion of refundable
deposits forfeited and taken in the gross receipts of the seller;
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;
Receipts for sale of gasoline for highway use;
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.
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.
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.
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.
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.
The total price of merchandise sold whether retail or wholesale
or the combination of the two (2).
[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.
[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; Ord. No. 3551, 6-21-2023]
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 Section 230.050, Licensing Of Private Refuse Collectiors).
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. A home occupation, as defined in Section 400.090, Zoning Regulations, shall not be required to pay an annual business license fee, unless such business, if operated in a non-residential structure within the City, would be subject to an annual business license fee.
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 5,000 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 12th 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
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.
