City of Bridgeton, MO
St. Louis County
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Table of Contents
Table of Contents
[Ord. No. 81-67 §1, 9-16-1981; Ord. No. 84-69 §1, 10-3-1984; Ord. No. 89-64 §1, 7-19-1989; Ord. No. 98-16 §1(c), 1-21-1998; Ord. No. 12-40 §9, 6-20-2012]
As used herein in this Chapter, the following terms shall have the respective meanings ascribed to them:
ALTERNATIVE FINANCIAL SERVICE ESTABLISHMENT
Any establishment defined as a short-term loan establishment, pawnbroker, precious metal and gem buying establishment or any other similar business engaged in short-term lending. This excludes financial institutions and establishments that are principally grocery stores, convenience stores that are accessory to an automobile service station, and liquor stores, which are registered as a money services business under Code of Federal Regulations 31 CFR 103.41, and offer, as a convenience to their customers, and accessory to the principal use, check cashing, traveler's check, money order or money transfer services, when fees or charges for check cashing services constitute a de minimus percentage of gross receipts.
GROSS RECEIPTS
The total revenue charged or received by a merchant, including all consideration in money, property, services or other money's worth, charged or received by the licensee for the sale in whole or in part in the State of Missouri of goods, wares, merchandise, products, commodities and the like and charged or received by the licensee for the performance or rendition in whole or in part in the State of Missouri of any service or services; provided however, where a merchant accepts property as part of the consideration for the sale of any goods and subsequently resells such property, "gross receipts" shall include only the amount by which the amount of consideration received on the resale of such property shall exceed the amount of credit given by the merchant for such property on the sale price of the goods in the sale transaction in which the merchant accepted such property. Gross receipts shall not include the receipts from sales which:
1. 
Are made to non-residents of the State of Missouri; and
2. 
Are made by sales personnel not based in or operating out of the State of Missouri; and
3. 
Involves goods, wares, merchandise, products, commodities and the like manufactured or originating in a State other than Missouri and which are not shipped to the buyer from Missouri and are delivered to a State other than Missouri.
LICENSEE
Every person required to have a current license as well as every person holding a license.
MANUFACTURER
Every person doing business in the City who holds or purchases personal property for the purpose of adding to the value thereof by any process of manufacturing, refining or by the combination of different materials or commodities or other articles. The term "manufacturer" includes those engaged in treating, processing, refining, improving, combining, fabricating, assembling or otherwise adding to the usability, value or appearance of commodities and other personal property, whether done on order or for sale upon expected or anticipated demand or orders for the manufactured goods, and includes those engaged in the affixing of tax or license stamps to or upon tobacco products.
MERCHANT
Every person doing business in the City who, as a practice in the conduct of such business, makes or causes to be made any wholesale or retail sales of goods, wares, merchandise, products, commodities and the like to any person, or who renders any services in connection with or incidental to any such sales, at any store, stand or place located in the City, whether such sales shall be accommodation sales, or whether made from stock on hand or by ordering goods from another source, or whether the subject of said sales was a different type of goods than those regularly sold by said dealer. The word shall be construed to include merchants of all kinds, including those selling consigned merchandise. The term "merchant" shall also include any licensee otherwise classified as a service occupation but whose principal activity is that of a merchant.
PERSON
Any individual, corporation, partnership or other legal entity of any nature.
SALES
Any transfer, exchange or barter of tangible personal property for a consideration of money, property, service or other money's worth, or any combination thereof, and including the performing or rendering of any service or services for a consideration of money, property, service or other money's worth, or any combination thereof.
SERVICE OCCUPATION
All callings, business, dealers, trades, avocations, pursuits, occupations, and enterprises, with the exception of merchants and manufacturers; and shall include 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 person. The words "service occupation" as used herein shall, when the context requires, be construed to mean every person doing business in the City and who is engaged in the business defined herein as a service occupation. However, the term shall not be construed to include any person or calling exempted by Section 71.620, RSMo.
[Ord. No. 81-67 §1, 9-16-1981]
A. 
It is the intention of the Council to license and tax all merchants, manufacturers and service occupations, not excepted under other provisions of this Code, which are subject to taxation by the City under the law.
B. 
It is the intention of the Council to impose the merchant's tax established by this Chapter on all gross receipts which the City has power to subject to such tax under the Constitution and laws of the United States and the State of Missouri.
C. 
The licenses required by this Chapter are for the privilege of engaging in and doing business in the City and the license tax levied and assessed pursuant to the terms of this Chapter is for the purpose of generating revenue for the City.
[Ord. No. 81-67 §1, 9-16-1981; Ord. No. 93-73 §1, 9-1-1993]
A. 
Every person defined to be a merchant, manufacturer or service occupation by the provisions of this Chapter shall, before doing or offering to do business as such, procure from the License Collector, a business and occupation license and shall pay to the License Collector the license tax due under the provisions of this Chapter.
B. 
No license issued under this Chapter shall be assignable or transferable.
C. 
The license issued pursuant to the provisions of this Chapter shall be designated as a business and occupation license, which is a license for the privilege of doing business in the City. The license shall identify the licensee, describe the nature of the licensee's business or occupation, reflect the date on which the license expires and provide that the licensee is privileged to do business in the City until the specified expiration date of the license.
D. 
Any applicant for a business license shall submit a certificate of insurance for Workers' Compensation coverage if the applicant for the license is required to cover his liability under Chapter 287, RSMo. Any applicant who fails to comply shall be denied such license until he furnishes a certificate of insurance. Nothing contained in this Section shall be construed to create or constitute a liability to or a cause of action against the City of Bridgeton.
[Ord. No. 89-64 §2, 7-19-1989; Ord. No. 99-83 §2, 11-3-1999]
A. 
Under this Chapter, a licensee shall be classified as a merchant, manufacturer or service occupation according to the principal activity of the business of the licensee; provided however:
1. 
If a merchant operates a repair service for which it keeps separate books and records of gross receipts, and such repair service is a service occupation which is taxed as a service occupation under this Chapter, then the gross receipts from such repair service shall be excluded in computing the merchant's tax for such merchant, and such merchant shall, in addition to the merchant's tax, pay a tax as provided herein for such service occupation;
2. 
If a manufacturer, whose principal manufacturing activity consists of the affixing of tax or license stamps to or upon tobacco products, and who also conducts business of a merchant as defined in 610.020(D) of this Chapter, the licensee must, in addition to obtaining a manufacturer's license and paying the manufacturer's license tax, obtain a merchant's license and pay a tax as provided herein as a merchant, and the entire gross receipts from the business of the affixing of tax or license stamps to or upon tobacco products shall be excluded from the gross receipts figure upon which the merchant's tax is computed; and
3. 
If a merchant operates a business of selling motor vehicles at auction ("auto auction") for which it keeps separate books and records of gross receipts, and such auto auction business is taxed as an auto auction under this Chapter, then the gross receipts from such auto auction business shall be excluded in computing the merchant's tax for such merchant, and such merchant shall, in addition to the merchant's tax, pay a tax as provided herein for such auto auction business.
[Ord. No. 81-67 §1, 9-16-1981]
Persons subject to taxing and licensing under this Chapter, some portion of whose business is subject to licensing under other ordinances of the City or other Chapters of this Title, shall be required to have licenses under such other ordinances or Chapters in addition to those required by this Chapter; but in such case the respective portions of the businesses shall be treated for taxing and licensing under each applicable ordinance or Article as though they were separate and distinct businesses or business activities, except as hereinafter provided.
[Ord. No. 81-67 §1, 9-16-1981]
A. 
The license tax levied and assessed pursuant to this Chapter is due and payable to the License Collector on or before January first (1st) of each year. The license tax for a licensee commencing a new business is due and payable to the License Collector prior to the date on which the licensee commences doing business.
B. 
It shall be the duty of each licensee to file with the License Collector, on or before January first (1st) of each year, an application for license; provided however, that a licensee commencing a new business shall file an application for a license with the License Collector prior to the time such licensee commences doing business.
C. 
The application for a license filed by a merchant shall state the actual total gross receipts of the licensee for the last preceding calendar year; provided however, that if a merchant is commencing a new business, the application for a license shall state the licensee's good faith estimate of the amount of gross receipts he expects to charge or receive for the period beginning with the commencement of business and continuing to the first day of the following calendar year.
D. 
The application for a license filed by a manufacturer shall state the average number of employees on the payroll of such manufacturer during the last preceding calendar year. If the manufacturer is commencing a new business, the application shall state the estimated average number of employees that will be on the payroll for the period beginning with the commencement of business and ending on the first day of the following calendar year.
E. 
Any application for license shall be verified by the affidavit of the licensee or a duly authorized officer or agent of the applicant.
[Ord. No. 81-67 §1, 9-16-1981; Ord. No. 84-69 §2, 10-3-1984; Ord. No. 85-109 §1, 12-18-1985; Ord. No. 94-30 §1, 5-4-1994]
A. 
The license tax for merchants, herein sometimes called "merchants tax," shall be calculated on the total gross receipts of the merchant derived from sales which arise out of or are attributable to any store, stand or place in the City.
B. 
The tax rate for merchants shall be sixty-five cents ($.65) on each one thousand dollars ($1,000.00) of gross receipts for the first five hundred thousand dollars ($500,000.00) and one dollar thirty cents ($1.30) on each one thousand dollars ($1,000.00) of gross receipts over five hundred thousand dollars ($500,000.00) provided, except in the case of a merchant commencing a new business, no license tax shall be issued under the provisions of this Chapter for a tax less than one hundred dollars ($100.00) and further that in no event shall any license calculate and be in excess of fifty thousand dollars ($50,000.00).
C. 
The tax to be paid by a merchant for any given year shall be calculated and paid as follows:
1. 
The merchant shall pay with his license application each year an amount of tax for the current year based upon his estimated gross receipts for the current year, which estimated gross receipts shall be the actual gross receipts for the prior year.
2. 
The merchant shall, in his license application, calculate the amount of tax due for the prior year based upon his actual gross receipts for the prior year. If the payment for the prior year was less than the amount of tax due, the merchant will pay with his license application the balance of the tax due for the prior year. If the payment for the prior year was more than the amount of tax due, the License Collector shall credit the excess to the amount of tax due for the current year, or shall pay such excess to the merchant if he has discontinued business.
D. 
The tax to be paid by a merchant commencing a new business shall be calculated on the basis of the licensee's good faith estimate of gross receipts for the period beginning with the commencement of business and continuing to the first day of the following calendar year; provided however, the tax shall be at least equal to one-twelfth (1/12) of the minimum fee of one hundred dollars ($100.00) times the number of months or portions of months remaining in the calendar year in which the business commences.
[Ord. No. 81-67 §1, 9-16-1981; Ord. No. 85-109 §2, 12-18-1985]
The tax to be paid by manufacturer is one hundred dollars ($100.00) per year plus the greater of (a.) five dollars ($5.00) for each employee, based on the average number of employees on the payroll of such manufacturer during the preceding year; or (b.) one cent ($.01) per square foot for the total square footage of building(s) used or such manufacture; provided however, that the tax on a manufacturer commencing a new business shall be calculated on a pro rata basis of one-twelfth (1/12) of the regular annual fee (using the estimated average number of employees to be on the payroll of such manufacturer for the remainder of such calendar year rather than the average number of employees during the preceding year) times the number of months or portions of months remaining in the calendar year after the commencement of the business.
[Ord. No. 81-67 §1, 9-16-1981; Ord. No. 82-73 §1, 12-15-1982; Ord. No. 85-109 §3, 12-18-1985; Ord. No. 89-5 §1, 1-18-1989; Ord. No. 89-111 §§1,2, 12-6-1989; Ord. No. 93-63 §1, 8-4-1993; Ord. No. 94-52 §1, 7-20-1994; Ord. No. 94-54 §1, 7-20-1994; Ord. No. 98-12 §1, 1-21-1998; Ord. No. 98-14 §1, 1-21-1998; Ord. No. 15-16 §1, 5-20-2015[1]]
A. 
The tax to be paid by a licensee classified as a service occupation shall be in the amount listed and specified as follows:
Business
Fee
Abstract agencies
$100.00
Abstractors
$100.00
Alarm device renewal fee
$15.00
Alarm equipment suppliers
$100.00
Amusement parks
$600.00
Architects and consulting engineers
$100.00
Artists
$100.00
Auctions
$150.00
Per day
$15.00
Automotive repair services
$100.00
Balls
$100.00
Banks, savings and loan institutions and credit unions
$400.00
Barbershops
$100.00
Beauty parlors
$100.00
Billiard tables
$100.00
Blacksmith shops
$100.00
Boardinghouses
$100.00
Bowling alleys
$200.00
Boxing and sparring exhibitions
$120.00
Brokers
$100.00
Car rental storage, per parking space
$20.00
Carnival and street fairs, per day
$100.00
Chiropodists
$100.00
Collection agencies
$100.00
Commercial parking lot for profit, per parking space
$20.00
Commercial scales
$100.00
Conditioning and renting for use
$100.00
Bed linen, table linen, towels, rugs, uniform aprons, coats, caps coveralls, chair covers, automobile seat covers or any other item
Contractors
$100.00
Street, paper hanger, painting, plastering, all sub-contractors, sewer, building, stone, sidewalk, bridge, plumbing, brick cement
Corn doctors
$100.00
Dance halls
$600.00
Equestrian performances
$100.00
Express company agencies
$100.00
Golf courses
$100.00
Hair dressers, whether conducted in connection with other business or separate
$100.00
Hospitals
$400.00
Hotels, per room, per day the room is rented or occupied
$3.00
Installment houses and agencies
$320.00
Insurance agencies
$100.00
Intelligence and employment offices and agencies
$100.00
Laundries
$100.00
Laundry agencies
$100.00
Light, power and water companies
$100.00
Linen supply rental service
$100.00
Loan agents
$400.00
Loan companies
$400.00
Manufacturing agents
$100.00
Menageries
$100.00
Mercantile agents
$100.00
Money brokers
$400.00
Motels, per room per day the room is rented or occupied
$3.00
Moving and storage
$125.00
Moving picture shows, except drive-ins
$400.00
Muscle developers
$100.00
Museums for profit
$100.00
Nursing homes
$400.00
Office buildings
$100.00
Plus, per employee based on average number of employees on payroll for preceding year
$2.00
Opera houses
$100.00
Photographers, in office
$100.00
Picture shows, not drive-ins
$400.00
Pistol galleries
$200.00
Pool and other tables
$100.00
Pressing establishments
$100.00
Public halls
$500.00
Public lectures for profit
$100.00
Public masquerades
$100.00
Radio repair shops
$100.00
Real estate agents
$100.00
Refuse collection contractors
$100.00
Rooming houses, more than two (2) rooms
$100.00
Rug and carpet cleaners
$100.00
Sanitariums
$400.00
Service stations
$100.00
Or ten dollars ($10.00) per gas pump, whichever is greater
Shoe-shining parlor
$100.00
Shooting galleries
$200.00
Sports arenas, rinks and clubs
$200.00
Stockyards
$1,000.00
Storage warehouses:
Per one thousand (1,000) square feet of space used for storage, including aisles
$2.50
Plus, per employee based on average number of employees on payroll for preceding year
$2.50
Minimum fee
$100.00
Tailor-made clothing agencies
$100.00
Tailors
$100.00
Telegraph offices
$100.00
Plus, per employee
$2.00
Theatrical or other exhibitions
$100.00
Theaters, drive-in
$100.00
Plus, per speaker
$2.00
Title companies
$100.00
Tow trucks, per truck
$30.00
Trailer parks, per pad
$6.00
Trailer rental as an accessory to other business, per trailer
$7.00
Traveling and auction stores
$180.00
Trade schools
$125.00
Plus, per student
$2.50
Undertakers
$200.00
Wagonage, drayage and cartage of property, per truck
$8.00
All other legally taxable service occupations not listed herein
$100.00
B. 
The tax to be paid by a service occupation commencing a new business shall be calculated on a pro rata basis on one-twelfth (1/12) of the regular annual fee for the business involved times the number of months or portions of months remaining in the calendar year in which the business commences.
C. 
A licensee otherwise classified as a service occupation pursuant to the terms of this Chapter, but whose principal activity is that of a merchant, shall be taxed as a merchant.
[1]
Editor’s Note: Section 3 of Ord. No. 15-16 also provided an effective date of 7-1-2015.
[Ord. No. 81-67 §1, 9-16-1981]
A. 
Any license tax due pursuant to provisions of this Chapter shall become delinquent if not paid on or before February first (1st) of each year; provided however, that in the case of the licensee commencing a new business, the license tax shall become delinquent if not paid on or before the first day on which the licensee commences business. A delinquency shall exist when a licensee fails to file an application for license when due, or files a timely application for license but fails to pay the tax when due, or files a false or inaccurate application for license and it is later determined that additional taxes are due.
B. 
The licensee shall pay to the License Collector interest on any deficiency at the legal rate of interest provided for in the Missouri Revised Statutes for judgments.
C. 
The License Collector shall assess and the licensee shall pay a penalty of five percent (5%) on any delinquency.
D. 
If a licensee fails to file a timely application for license, or if the licensee filed a timely application for license and it is subsequently determined, upon inspection or audit or otherwise, that the application for license contained false or inaccurate statements, the License Collector shall assess and the licensee shall pay, a penalty in addition to the interest and penalty provided for in Subsections (B) and (C) of this Section, in an amount equal to ten percent (10%) of the total amount of additional tax due and payable for the year or other period involved; provided however, if the License Collector is satisfied that the failure to file the application for license or the failure to file an accurate and correct application for license was the result of inadvertence and was not willful, the License Collector may waive this additional penalty and, upon the filing by the licensee of a proper, verified application for license, accept payment from the licensee of all taxes due and of the interest and penalty provided for in Subsections (B) and (C) of this Section.
E. 
If the License Collector determines at any time that a licensee has failed to make a proper application for license or has not paid the full amount of tax, including interest and penalties, due from him for any of the five (5) preceding years, the License Collector shall make demand for payment of the amount due and shall refuse to issue any license to such a licensee until the amount due is paid in full.
[Ord. No. 81-67 §1, 9-16-1981; Ord. No. 84-69 §3, 10-3-1984; Ord. No. 98-16 §1(d), 1-21-1998]
A. 
It shall be the duty of the License Collector to carefully examine all applications for licenses and the results of any examinations or audits of any licensee and, if the License Collector shall determine that there has been a violation by the terms of the Bridgeton Code of Ordinances, it shall be his/her further duty to prosecute all such violations and to cause to be filed any civil actions which may be necessary to collect delinquent taxes, penalties or interest, or to terminate the conduct of a business for which all taxes have not been paid, and to refer to the City Council any information concerning any such violation.
B. 
If any licensee shall fail, neglect or refuse to file any application for license herein required and to pay the full and proper amount of tax due under law at the time provided for herein, or if he/she shall make any false statement or application or fail to pay any deficiency, including any penalty or interest, determined to be due for any of the five (5) preceding years, he/she shall be deemed guilty of a misdemeanor and upon conviction shall be punished as provided in Section 100.080 of this Code.
C. 
It shall be unlawful for any manager, officer, partner or agent of a licensee to conduct or assist in the conduct of the business of a licensee where the licensee has not procured a license, and upon conviction of violating this Section such manager, officer, partner or agent shall be punished in the same manner as provided in Section 100.080 of this Code.
[Ord. No. 81-67 §1, 9-16-1981; Ord. No. 84-69 §4, 10-3-1984]
A. 
It shall be the duty of each merchant to keep proper and sufficient books and enter an account of all sales or gross receipts as the case may be, which books, records and accounts, or true copies thereof if a non-resident of the State, shall always be kept in the City and shall always be subject to audit by the License Collector or by any person (whether or not an employee of the City) designated by him for that purpose. The application for licenses, statements or returns made to the License Collector under the requirements of this Chapter, as they may be amended from time to time, shall not be made public, except when their use in judicial proceedings is needed, nor shall they be subject to the inspection of any person except the Mayor, City Attorney, members of the City Council, auditors, and the Directors of Finance and his duly designated agents for that purpose. Such books, records and accounts shall be maintained for a period of at least five (5) complete license years, and they shall be subject to audit at any time for the five (5) previous years.
B. 
The License Collector may revoke or suspend any existing occupational license or may refuse to grant a renewal license if a licensee fails to keep such books, records and accounts as required by Subsection (A) of this Section, or fails to supply such books, records and accounts to the License Collector or designated person for the purpose of an audit upon reasonable notice and request therefor.
[Ord. No. 90-18 §1, 2-21-1990; Ord. No. 90-36 §1, 4-4-1990; Ord. No. 90-101 §2-3, 11-7-1990; Ord. No. 12-50 §1, 8-1-2012]
A. 
This Section applies to the service occupation license and taxes for lodging establishments ("lodging establishment license"). The provisions hereof shall be in addition to other provisions of this Chapter or of the Bridgeton ordinances and shall control over any provision of this Chapter inconsistent herewith.
B. 
No person shall operate a lodging establishment who does not possess a lodging establishment license from the City to operate such lodging establishment. Only a person who complies with the provisions of this Section shall be entitled to receive and retain such a lodging establishment license. The License Collector shall approve a lodging establishment license application if:
1. 
The applicant is not delinquent in payment of lodging establishment license taxes at the time of application;
2. 
The applicant demonstrates that it has a valid license required by the State of Missouri pursuant to Sections 315.005 to 315.065, RSMo.; and
3. 
No other grounds to deny such lodging establishment license exist under the law.
C. 
The application for a lodging establishment license shall be made by the owner of the business seeking to operate a lodging establishment and shall state the identity of the owner and the location of its business and shall include such other information as is required by the License Collector, including evidence that the owner has the right to occupy the premises where the proposed lodging establishment is to be located.
D. 
A lodging establishment license shall be issued for a calendar year and shall be effective from January first (1st), or such later date that it may be issued during the year, until December thirty-first (31st) of such year, subject to revocation as provided herein.
E. 
Every licensee shall, by the fifteenth (15th) day of the month following the conclusion of each calendar quarter, file with the License Collector a completed license return in such form as may be prescribed by the License Collector. The completed return shall state the sum of the days the licensee's guest rooms were rented or occupied during the period covered by the return, and the licensee shall in the license return calculate the amount of hotel or motel license tax due for the prior quarter based upon the sum of the days the licensee's guest rooms were rented or occupied for the period covered by the return multiplied by three dollars ($3.00). The return shall be signed by the licensee or a duly authorized officer or agent of the licensee and by any person who shall prepare such return.
[Ord. No. 15-16 §2, 5-20-2015[1]]
[1]
Editor's Note: Section 3 of Ord. No. 15-16 also provided an effective date of 7-1-2015.
F. 
The lodging establishment license tax due for each calendar quarter shall be paid by the fifteenth (15th) day of the month following the end of each such calendar quarter based upon the calculation set forth in Subsection (E) above.
G. 
Any lodging establishment license tax due pursuant to the provisions of this Section shall be delinquent if not paid by the date such payment is due, and shall be subject to the provisions of this Chapter relating to delinquent occupational license taxes.
H. 
Definitions. As used in this Section, the following terms shall have these prescribed meanings:
1. 
Any report to the Bridgeton Police Department from or concerning a lodging establishment in connection with an incident occurring at that lodging establishment; or
2. 
Any on-view incident observed by Police concerning a lodging establishment, which report or on-view incident is responded to by a Police Officer.
EXTENDED STAY LODGING ESTABLISHMENT
A lodging establishment where any of the guest rooms are rented to semi-permanent guests.
[Ord. No. 13-39 §1, 9-4-2013]
GUEST ROOM
Any room or unit in a lodging establishment where sleeping accommodations are regularly furnished to the public.
LICENSE COLLECTOR
The City Clerk of the City of Bridgeton, Missouri.
LODGING ESTABLISHMENT
Any building, group of buildings, structure, facility, place, or places of business where five (5) or more guest rooms are provided, which is owned, maintained, or operated by any person and which is kept, used, maintained, advertised or held out to the public for hire and which can be construed to be a hotel, motel, motor hotel, apartment hotel, tourist court, resort, tourist home, bunkhouse, dormitory, or other similar place by whatever name called, and includes all such accommodations operated for hire as lodging establishments.
OPERATOR
Any person on the premises of a lodging establishment who is authorized to exercise operational control of the business, or who causes to function or who puts or keeps in operations the business. A person may be found to be operating or causing to be operated a lodging establishment regardless of whether the person is an owner, part owner, or licensee of the business.
OWNER
The person who owns the business operating a lodging establishment and who is responsible for obtaining a lodging establishment license and a lodging establishment license endorsement from the City for operating the lodging establishment and for paying all lodging establishment license taxes.
PERSON
Any individual, partnership, corporation, association, organization, firm, or Federal, State, County, City, Village, or municipal association or corporation.
POLICE
Any authorized agent of the Bridgeton Police Department or other law enforcement agency having jurisdiction.
RENT OR SUBRENT
The act of permitting a guest room to be occupied for any form of consideration.
SEMI-PERMANENT GUEST
Any person occupying a guest room or combination of guest rooms in a lodging establishment under any concession, permit, right of access, license, rental or other agreement for living and sleeping purposes for a period (a) in excess of (i) thirty-one (31) consecutive days; or (ii) thirty-one (31) nonconsecutive days within any ninety-day period; and (b) not exceeding six (6) months. For the purposes of this definition, if there are multiple individuals in a party occupying a guest room in a lodging establishment for the periods stated above, each member of the party shall be considered a semi-permanent guest regardless of which member or members of the party are registered as renting the guest room(s).
[Ord. No. 13-39 §1, 9-4-2013]
I. 
General Operation.
1. 
Lodging establishments must have a representative available on the premises at all times.
2. 
Lodging establishments must comply with Sections 315.005 to 315.065, RSMo.
3. 
Lodging establishments shall be kept in a clean and sanitary condition, in good repair, and shall be maintained and operated with strict regard to health and safety of the guest.
4. 
Except for extended stay lodging establishments which are properly zoned as extended stay lodging establishments under Chapter 410, lodging establishments are prohibited from renting any guest rooms to semi-permanent guests.
[Ord. No. 13-39 §2, 9-4-2013]
5. 
No guest room in any extended stay lodging establishment shall be rented to any semi-permanent guest unless such guest room is equipped with a functioning, permanently installed private bathroom (including a bath or shower) and a permanently installed kitchen (including a sink, refrigerator and cooktop).
[Ord. No. 13-39 §2, 9-4-2013]
6. 
No lodging establishment or extended stay lodging establishment shall rent a guest room or combination of guest rooms in such lodging establishment or extended stay lodging establishment for more than six (6) consecutive months or 180 non-consecutive days in any nine-month period to any person. It is the intent of this Section that if a guest room is occupied by a party or group of individuals for either of the maximum time periods allowed by this Section, no guest room in that lodging establishment or extended stay lodging establishment may again be rented to the same party or to any individual or person that was a member of said party within he same time period.
[Ord. No. 13-39 §2, 9-4-2013]
7. 
Extended stay lodging establishments shall be subject to all of the other provisions of this Chapter that relate to lodging establishments.
[Ord. No. 13-39 §2, 9-4-2013]
J. 
Guest Registration.
1. 
Guest register.
a. 
Every operator of any lodging establishment in the City shall keep a register for the registration of all guests. The guest register shall at all times be open and subject to reasonable inspection by City Officials or by any Law Enforcement Officer in the City.
b. 
For the purpose of calculating the lodging establishment license tax, every operator of a lodging establishment shall record the days and dates each guest room in his or her lodging establishment is rented or occupied. The records of guest room occupation or rental shall be kept by the operator within the City of Bridgeton and shall always be subject to audit by the License Collector or by any person (whether or not an employee of the City) designated by the License Collector for that purpose at the discretion of the License Collector. The records of guest room occupation or rental required to be maintained by this Section shall be maintained for a period of five (5) complete licensing years.
2. 
Guests must register. No operator of any lodging establishment in the City shall rent or subrent or assign for occupancy any guest room in that lodging establishment to any person until after such person shall have registered his/her name and address in the register herein provided to be kept, and thereafter such register shall be made to show correctly the year, month, day and hour of the arrival of such person at the lodging establishment and the number of the guest room rented or assigned to such guest; and such operator of such lodging establishment shall at the time of the departure of each guest endorse upon such register the date of such departure. No person shall erase or alter any name or address written in such register.
3. 
Registration information required. The operator of any lodging establishment shall keep a register of the names and home or business addresses of all persons to be accommodated at the lodging establishment with the length of stay indicated. At the time of registration, the operator or his or her employee shall verify the identification of the registrant by requesting to see, and copying onto the registration form any of the following: the registrant's valid driver's license, the registrant's valid military identification, or the registrant's valid passport number and country of issuance. The operator or his or her employee must also include on the registration forms the make, type and license number of the registrant's automobile, trailer or other vehicle, and the State in which such vehicle is registered and the year of registration for any vehicle that is parked on the premises. Lodging establishments that can demonstrate that they take sufficient reasonable steps to control access to and from parking areas on the premises shall not be required to include this information on registration forms. Such sufficient reasonable steps to control access to and from parking areas shall include, but not be limited to, valet parking, automated access gates, and parking attendants.
4. 
Pre-arrival registration. In the event that the lodging establishment utilizes a pre-arrival registration or approval procedure that obviates the requirement for an arriving guest to go to the front desk and provide information typically required as part of the lodging establishment's customary registration process, the lodging establishment shall not be required to comply with Subdivision (3) of this Subsection; provided however, that the related information of the type specified in Subdivision (3) is recorded subsequent to guest arrival.
5. 
Illegal registration. No person shall register at any lodging establishment in the City under the name of any other person, or by any assumed, false or fictitious name. No person recording any information required by this Section shall falsely or inaccurately state such information.
K. 
Hourly Rental Prohibited.
1. 
It shall be unlawful for an owner or operator of any lodging establishment to rent or subrent any room for a rate less than which is charged or accepted for one (1) full day's accommodations within any twenty-four (24) hour period.
2. 
It shall be unlawful for an owner or operator of any lodging establishment to rent or subrent the same guest room more than two (2) times within any twenty-four (24) hour period.
3. 
No such owner or operator shall advertise that any guest room is available at any hourly rate or for a period less than twenty-four (24) hours.
L. 
Rental To A Minor Prohibited. It shall be unlawful for an owner or operator of any lodging establishment to rent or subrent any guest room to any individual under the age of eighteen (18) years unless said individual is accompanied by a registered guest who is his or her legal guardian; or when accompanied by an adult over the age of eighteen (18) years who is a registered guest, and who is in possession of expressed written permission of the legal guardian.
M. 
Use Of Portable Electrical Or Open-Flame Cooking Devices Prohibited.
1. 
It shall be unlawful for an owner or operator of any lodging establishment or for any registrant or guest of a lodging establishment to use, provide or knowingly allow the use of portable electrical or open-flame cooking devices, including, but not limited to, hot plates, electric skillets and grills, propane and charcoal grills, camping stoves, slow cookers, and any similar cooking devices on the premises of a lodging establishment, except as provided in Subdivision (2) below.
2. 
Kitchens or kitchenettes installed with the approval of the relevant fire district and the City of Bridgeton and in accordance with applicable building codes; and microwaves and coffee makers that are provided by the owner or operator of the lodging establishment shall be permitted.
N. 
Maintenance Of Guest Rooms.
1. 
All rooms arranged, designed, used or intended to be used to provide living and sleeping for guests in lodging establishments must be maintained to standards set forth in Chapter 510, Existing Residential Structures Code, of the City of Bridgeton Municipal Code, except that individual rooms may be out-of-order for repair and/or remodeling purposes for no more than ninety (90) days within any twelve (12) month period, provided there is a valid building permit issued in conjunction with such repairs and/or remodel.
O. 
Consumption Of Alcoholic Beverages In Public Areas Prohibited. It shall be unlawful for an owner or operator of any lodging establishment, or for any registrant or guest of a lodging establishment, to consume or knowingly allow the consumption of alcoholic beverages, as defined in Chapter 600, in any parking lot, hallway, or other publicly accessible area associated with the lodging establishment except in restaurants, bars, lounges, banquet rooms, or other areas specifically authorized by a valid liquor license.
P. 
Lodging Establishment Operator May Refuse Accommodations.
1. 
An operator of a lodging establishment may refuse or deny the use of a guest room, facilities or other privileges of the lodging establishment to any of the following:
a. 
An individual who is unwilling or unable to pay for the guest room, facilities, or other privileges of the lodging establishment;
b. 
An individual who is visibly intoxicated, under the influence of alcohol or other drug, and/or is disorderly so as to create a public nuisance;
c. 
An individual who the lodging establishment operator reasonably believes is seeking to use a guest room, facilities or other privileges of the lodging establishment for an unlawful purpose;
d. 
An individual who the lodging establishment operator reasonably believes is bringing in anything which may create an unreasonable danger or risk to other persons, including, but not limited to, explosives or the unlawful use of firearms; or
e. 
An individual whose use of the guest room, facilities or other privileges of the lodging establishment would result in a violation of the maximum capacity of such lodging establishment.
2. 
A lodging establishment operator who reasonably refuses or denies the use of a guest room, facilities or other privileges of the lodging establishment pursuant to this Section shall not be subject to any civil or criminal action or any fine or other penalty based on such reasonable refusal.
Q. 
Lodging Establishment Operator May Eject Person. An owner or operator of a lodging establishment may eject a person from the lodging establishment and notify the appropriate Police for any of the following reasons:
1. 
Non-payment of charges incurred by the individual renting, subrenting or leasing a guest room or facility of the lodging establishment when the charges are due and owing;
2. 
The individual present at the lodging establishment is visibly intoxicated, under the influence of alcohol or other drug and/or is disorderly so as to create a public nuisance;
3. 
The owner or operator reasonably believes that the individual is using the premises for an unlawful purpose;
4. 
The owner or operator reasonably believes that the individual has brought something into the lodging establishment which may create an unreasonable danger or risk to other persons, including, but not limited to, unlawful use of firearms or explosives; or
5. 
The individual is in violation of any Federal, State or local laws or regulations relating to the lodging establishment.
R. 
Lodging Establishment License Endorsement Required.
1. 
Lodging establishment license endorsement requirement.
a. 
Beginning January 1, 2013, it shall be unlawful for any person to operate a lodging establishment in the City of Bridgeton without both:
(1) 
A lodging establishment license; and
(2) 
A lodging establishment license endorsement issued pursuant to this Subsection ("Lodging Establishment License Endorsement").
b. 
Initial application.
(1) 
For all lodging establishments which exist and are currently operating prior to January 1, 2013, those lodging establishments shall apply for a lodging establishment license endorsement by September 1, 2012 and, so long as the lodging establishment is qualified to obtain a lodging establishment license, the City shall issue an initial lodging establishment license endorsement to such lodging establishment.
(2) 
For those lodging establishments which do not exist as of January 1, 2013 or which begin or resume operations after such date, those lodging establishments shall apply for a lodging establishment license endorsement prior to beginning or resuming operations and, so long as the lodging establishment is qualified to obtain a lodging establishment license, the City shall issue an initial lodging establishment license endorsement to such lodging establishment.
c. 
Conditions to deter crime — conditions/requirements.
(1) 
Once a lodging establishment license endorsement is issued, a lodging establishment must comply with additional conditions designed to deter crime in order to obtain or maintain its lodging establishment license endorsement, which additional conditions are based upon an individual lodging establishment's annual calls for service per guest room for the prior year.
(2) 
The calls for service and crime statistics for each lodging establishment will be compiled for a twelve (12) month period ending June thirtieth (30th) of each calendar year by the Bridgeton Police Department.
(3) 
Each lodging establishment owner will be notified of its annual number of calls for service per guest room for the prior year no later than July thirty-first (31st) of each calendar year.
(4) 
The time between August first (1st) and December first (1st) will allow lodging establishments time to comply with all the conditions of their group level necessary to receive a lodging establishment license endorsement at year's end for the next calendar year.
d. 
Renewals. Each lodging establishment shall demonstrate that it has fulfilled the conditions required by December first (1st). If the lodging establishment has satisfactorily demonstrated that it has fulfilled the conditions required, then the City shall issue a new lodging establishment license endorsement for such lodging establishment for the next calendar year.
e. 
Form. The lodging establishment license endorsement required herein shall be made upon a form prepared by the Bridgeton Police Department upon application by the licensee. The lodging establishment license endorsement form must be presented to the City Clerk by every lodging establishment licensee, as a condition of eligibility for the renewal of a lodging establishment license.
2. 
Annual calls for police service less than or equal to 0.25 calls per guest room (including those lodging establishments with no history of calls per service per guest room for the prior year). Lodging establishments whose annual calls for service are less than or equal to 0.25 calls per guest room shall be entitled to a lodging establishment endorsement without further condition and shall have the option, but not the requirement, to implement the followings measures:
a. 
At the request of such lodging establishment, the Bridgeton Police Department will provide the lodging establishment with inspection services and advice concerning crime prevention through environmental design standards.
b. 
At the request of such lodging establishment, the Bridgeton Police Department will provide training for the lodging establishment staff, in cooperation with management, regarding the recognition of criminal behavior.
c. 
At the request of such lodging establishment, the Bridgeton Police Department will keep the lodging establishment management apprised of police activity that occurs on the property of the lodging establishment to the extent deemed acceptable by the Bridgeton Police Department.
3. 
Annual calls for police service greater than 0.25 calls per guest room but less than or equal to 1.00 call per guest room. Lodging establishments whose annual calls for service are greater than 0.25 calls per guest room but less than or equal to 1.00 call per guest room are required to meet the following additional conditions, designed to deter crime, in order to obtain a lodging establishment license endorsement to operate in the City of Bridgeton:
a. 
The lodging establishment shall contact the Bridgeton Police Department to coordinate the following requirements:
(1) 
The Bridgeton Police Department shall provide training for the lodging establishment staff, in cooperation with management, regarding the recognition of criminal behavior.
(2) 
The Bridgeton Police Department shall keep the lodging establishment management apprised of police activity that occurs on the property of the lodging establishment to the extent deemed acceptable by the Bridgeton Police Department.
b. 
The lodging establishment must install and operate a surveillance camera (with recorder) in the lobby for twenty-four (24) hours per day, seven (7) days per week. All surveillance recordings shall be stored and maintained in good viewing order for a minimum of thirty (30) days after recording, and shall be made available upon request by any Law Enforcement Officer in the City. Such recordings shall be date and time stamped.
c. 
The lodging establishment must undergo a Bridgeton Police Department crime prevention assessment of the lodging establishment to be conducted by the Bridgeton Police Department Crime Prevention Unit using standards from the crime prevention through environmental design (CPTED) program.
4. 
Annual calls for Police service greater than 1.00 call per guest room. Lodging establishments whose annual calls for service are greater than 1.00 call per guest room are required to meet the following additional conditions, designed to deter crime, in order to obtain a lodging establishment license endorsement to operate in the City of Bridgeton:
a. 
The lodging establishment must conform to the conditions set forth in Section 610.130(R)(3).
b. 
The lodging establishment must provide the Bridgeton Police Department with the names and dates of birth of the owner, or if the owner is an entity, all officers of the owner, and all employees employed at the lodging establishment to allow for background checks. A processing fee (in an amount required to cover costs) may be required as determined by the Bridgeton Police Department.
c. 
The lodging establishment must hold semi-annual employee training sessions, assisted by the Bridgeton Police Department.
d. 
The lodging establishment must provide twenty-four (24) hour front desk personnel.
e. 
The lodging establishment must enforce the following guest rules:
(1) 
No guest room may be used for drunkenness, fighting, or breaches of the peace. No guest room may be used if loud noises come from that guest room. Loud noises are those noises that disturb the tranquility of the neighborhood or those noises that would be disturbing to a reasonable person.
(2) 
All adult guests and visitors must present a government issued photo ID at the front desk immediately upon arrival.
(3) 
All guests and visitors must be at least twenty-one (21) years old, unless accompanied by a parent or legal guardian.
(4) 
Only registered guests are allowed in his/her room between 10:00 P.M. and 6:00 A.M.
f. 
The lodging establishment must post house rules in the lobby and guest rooms and each guest and visitor must sign a copy of the house rules. The operator must notify the guests and visitors that their registration information is shared with the Bridgeton Police Department.
g. 
The lodging establishment must maintain a daily key log. Each key that is found to be missing must have its corresponding lock re-keyed prior to the guest room being rented or subrented. Each master key that is found to be missing will require the lodging establishment to re-key all corresponding locks.
h. 
The lodging establishment must issue parking passes to all vehicles to be allowed to park on the premises with each pass marked with the issue date and expiration date.
i. 
The lodging establishment must participate in the Bridgeton Police Department "criminal trespass program". Participation shall mean the lodging establishment shall be registered in the "criminal trespass program".
j. 
The lodging establishment must remove all graffiti and repair all vandalism within seven (7) days of occurrence.
k. 
The lodging establishment must permit an annual inspection by the City of Bridgeton Building Official to ensure that guest rooms are maintained according to all applicable building, fire, and safety codes, including tamper-resistant smoke detectors meeting National Fire Protection Agency (NFPA) standards.
l. 
The lodging establishment must follow crime prevention through environmental design (CPTED) standards for landscaping/plant maintenance. These standards will be provided by the Bridgeton Police Department.
m. 
The lodging establishment must install lighting in all common areas with minimum maintained lighting of one and one-half (1.5) foot-candles at ground level.
n. 
The lodging establishment must install and operate video monitoring equipment in all parking lots, monitored and recorded at the front desk twenty-four (24) hours per day, seven (7) days per week. All surveillance recordings shall be stored and maintained in good viewing order for a minimum of thirty (30) days after recording, and shall be made available upon request by any Law Enforcement Officer in the City. Such recordings shall be date and time stamped.
o. 
The lodging establishment must have a licensed, armed and uniformed security guard on the premises every day from 6:00 P.M. until 6:00 A.M.
p. 
The lodging establishment must submit to scheduled semi-annual audits by the City of Bridgeton Police Department to verify compliance with the above-referenced conditions.
S. 
Revocation Of Lodging Establishment License.
1. 
The License Collector may revoke a lodging establishment license as provided in this Section at any time the License Collector determines that such lodging establishment is not in compliance with this Chapter. If, at any time, the License Collector determines that a lodging establishment is not in compliance with this Chapter of the Bridgeton Code, the License Collector shall notify the owner of the lodging establishment of such alterations or changes as may be deemed necessary to be in compliance therewith and shall state in such notice the amount of time that the owner shall have to bring the lodging establishment into compliance with this Chapter. At the expiration of the period of time allowed by the License Collector, the License Collector shall review the progress of the owner's attempts to be in compliance with this Chapter and may grant additional reasonable periods of time for compliance. If the License Collector is not satisfied that the owner has made the lodging establishment compliant with this Chapter, the License Collector shall give written notice to the owner stating that the City will consider revocation of the lodging establishment license, setting forth the reasons for the proposed action and fixing the date of a hearing before the City Council. Such public hearing shall be held not less than thirty (30) days from the date of delivery of such notice. The owner shall be entitled to appear with an attorney and may call witnesses as may be desired. If the City Council determines after such hearing that the lodging establishment is not in compliance with the provisions of this Chapter, the City Council may revoke the lodging establishment license. The owner of a lodging establishment may appeal an adverse decision of the City Council as provided in Chapter 536, RSMo. A lodging establishment may remain in operation during the foregoing process until revocation unless the License Collector determines that an imminent health or safety hazard exists.
2. 
All notices served by the City pursuant to this Section shall be in writing and shall be either delivered to the owner in person or by registered or certified mail.
T. 
Subsequent Applications For Lodging Establishment License After Revocation — Conditions Of Approval.
1. 
No subsequent application for a lodging establishment license to operate a lodging establishment on the same property following a period of revocation shall be approved unless:
a. 
Sixty (60) days have passed from the date of revocation;
b. 
The owner provides the City with a bond in a form acceptable to the City in the amount of one hundred thousand dollars ($100,000.00) ("bond"); and
c. 
The applicant presents a corrective action plan, to the reasonable satisfaction of the Chief of Police and the License Collector, to assure that the conditions and causes of the prior revocation have been or will be eliminated. Such corrective action plan must, at a minimum, include the following:
(1) 
All employees of the applicant shall be required to attend a four (4) hour crime prevention training class taught by law enforcement personnel; and
(2) 
The lodging establishment property must pass a full "Crime Prevention Through Environmental Design (CPTED)" inspection by law enforcement personnel demonstrating that the property meets minimum security requirements; and
(3) 
The lodging establishment implements the additional conditions described in Section 610.130(R)(4).
2. 
The bond referenced in Subsection (T)(1) shall run to the City and shall contain such conditions as are required by the City, including the following:
a. 
That the lodging establishment will comply with all of the terms, conditions, provisions, requirements and specifications contained in this Chapter; and
b. 
The bond shall be executed by a surety or guaranty company qualified to transact business in the State of Missouri.
U. 
Assignment. A valid lodging establishment license may be transferred to a new owner of the lodging establishment upon notification to the City.
V. 
Violations, Enforcement And Penalties.
1. 
Remedies cumulative. The remedies provided for herein for failure to comply with this Section shall be cumulative and in addition to any other remedy at law or equity.
2. 
Continuing annual calls for police service greater than 1.00 call per guest room. It is a violation of this Section if, after imposition of all of the conditions of Section 610.130(R)(4) for a period of one (1) year, the annual calls for service to the lodging establishment continue to be greater than 1.00 per year.
3. 
Civil infraction. A violation of or failure to comply with this Section is a civil offense and the City may enforce this Section and seek fines and penalties in accordance with the provisions of this Section.
4. 
Separate offense. Each day upon which a violation of this Section occurs constitutes a separate offense.
5. 
Nuisance abatement — enforcement by civil action. The City may also seek legal or equitable relief to enjoin any acts or practices and abate any condition which may constitute a nuisance or a violation of this Section.
6. 
Operating without a lodging establishment license or lodging establishment license endorsement. Any person establishing, conducting, managing or operating a lodging establishment in violation of this Chapter and/or without a lodging establishment license or lodging establishment license endorsement is guilty of a Class B misdemeanor.
[Ord. No. 94-53 §1, 7-20-1994; Ord. No. 99-83 §1, 11-3-1999]
A. 
License Required. Each person engaged in the business of selling motor vehicles at auction shall, before doing or offering to do such business, obtain from the License Collector a Motor Vehicle Auction Service Occupation License for each calendar year, which license shall be effective from January first (1st), or such later date that the license may be issued during the year, until December thirty-first (31st) of each year.
B. 
Tax Imposed. Every person engaged in the occupation of selling motor vehicles at auction in the City shall, commencing on the first (1st) day of January 2000, pay the City as an annual service occupation license tax an amount equal to two dollars ($2.00) times the number of vehicles sold at auction during the calendar year, up to a maximum license tax of fifty thousand dollars ($50,000.00) per year.
C. 
Tax Payment Dates. The license tax levied and assessed pursuant to this Section shall be paid as follows:
1. 
The licensee shall pay with his license application each year an initial amount of tax for the forthcoming year based upon his estimated number of vehicles to be sold at auction during such year, which estimated number shall be equal to the actual number of vehicles sold at auction during the prior year then ending.
2. 
The licensee shall also in his license application calculate the amount of tax actually due for the prior year (other than the year 1999) based upon the actual number of vehicles sold at auction during such year. If the payment for the prior year was less than the amount of tax actually due, the licensee shall pay with his license application the balance of the tax due for the prior year. If the payment for the prior year was more than the amount of tax due, the License Collector shall credit the excess to the amount of tax due for the forthcoming year or shall pay such excess to the licensee if he has discontinued business.
3. 
The tax to be paid by a licensee commencing a new business shall be calculated on the basis of the licensee's good faith estimate of the number of vehicles to be sold for the period beginning with the commencement of business and continuing to the first (1st) day of the following calendar year.
D. 
License Application. The application for a Service Occupation License for the sale of motor vehicles at auction shall state the identity of the applicant and the location of its business and shall include such other information as may be reasonably required by the License Collector.
E. 
Issuance, Denial, Suspension, Revocation. The License Collector shall approve all license applications if no delinquency exists in payment of license taxes and if no other ground to deny such license exists under the law. The License Collector may suspend, revoke or refuse to award, grant or renew any license or license application for any grounds provided under the law.
F. 
Delinquency. Any license tax due pursuant to the provisions of this Section shall be delinquent if not paid by the date such payment is due and shall be subject to the provisions of law relating to delinquent occupational license taxes.
[Ord. No. 98-12 §1, 1-21-1998; Ord. No. 98-49 §1, 6-3-1998; Ord. No. 98-61 §1, 8-19-1998]
A. 
License Required. Every person engaged in the business of operating a billboard in the City shall, before doing such business, apply for and obtain from the License Collector a Billboard Service Occupation License for each calendar year for the privilege of carrying on and conducting such business in the City, which license shall be effective from January first (1st), or such later date as the license may be issued during the year, until December thirty-first (31st) of each year.
B. 
Tax Imposed. Every person engaging in the business of operating a billboard in the City shall pay the City as an annual business license tax an amount equal to two percent (2%) of the gross annual revenue derived from the operation of each billboard operated by such person within the City.
C. 
Tax Payment Dates. The license tax levied and assessed pursuant to this Section shall be paid as follows:
1. 
The licensee shall pay with his license application each year an initial amount of tax for the forthcoming year based upon his estimated gross receipts for such year, which estimated gross receipts shall be equal to the actual gross receipts for the prior year then ending.
2. 
The licensee shall also in his license application calculate the amount of tax actually due for the prior year based upon his actual gross receipts for such year. If the payment for the prior year was less than the amount of tax actually due, the licensee shall pay with his license application the balance of the tax due for the prior year. If the payment for the prior year was more then the amount of tax due, the License Collector shall credit the excess to the amount of tax due for the forthcoming year, or shall pay such excess to the licensee if he has discontinued business.
3. 
The tax to be paid by a licensee commencing a new business shall be calculated on the basis of the licensee's good faith estimate of gross receipts for the period beginning with the commencement of business and continuing to the first (1st) day of the following calendar year.
D. 
License Application. It shall be the duty of each licensee to file with the License Collector, on or before January first (1st) of each year, an application for such license; provided however, that an applicant commencing a new business shall file an application for a license with the License Collector prior to the time such applicant commences doing business.
E. 
Gross Receipts Statements. The applicant for a license shall file with each application a sworn statement of the actual total gross receipts of the licensee for the last preceding twelve (12) calendar months from the operation of each billboard in the City; provided however, that if the applicant is commencing a new business, the application for a license shall state the applicant's good faith estimate of the amount of gross receipts the applicant expects to receive for the period beginning with the commencement of business and continuing to the first (1st) day of the following calendar year.
F. 
Delinquency. Any license tax due pursuant to the provisions of this Section shall be delinquent if not paid by the date such payment is due, and shall be subject to the provisions of this Chapter relating to delinquent occupational license taxes.
[Ord. No. 98-14 §1, 1-21-1998; Ord. No. 06-54 §1, 11-1-2006; Ord. No. 07-18 §1, 6-6-2007]
A. 
License Required. Every person engaged in the automobile rental business in the City shall, before doing such business, apply for and obtain from the License Collector an automobile rental occupation license for each calendar year for the privilege of carrying on and conducting such business in the City, which license shall be effective from January first (1st) of each year, or such later date as the license may be issued during the year, until December thirty-first (31st) of each year.
B. 
License Application. It shall be the duty of each licensee to file with the License Collector, on or before January first (1st) of each year, an application for such license which shall include such information as is required by the License Collector, provided however, that a licensee commencing a new business shall file an application for a license with the License Collector prior to the time such licensee commences doing business.
C. 
Tax Imposed. Every person engaging in the automobile rental business in the City shall pay the City as an annual business license tax of five percent (5%) of the gross receipts derived from the operation of such business within the City, provided that such tax shall not be less than five hundred dollars ($500.00) per calendar year and shall not exceed the maximum amount of fifty thousand dollars ($50,000.00) per calendar year.
D. 
Tax Payment Dates. The license tax shall be paid quarterly, and the tax due on the gross receipts for each calendar quarter shall be paid by the fifteenth (15th) day of the month following the end of each such calendar quarter.
E. 
Gross Receipts Statements. Every licensee shall by the fifteenth (15th) day of the month following the conclusion of each calendar quarter file with the License Collector a completed license return in such form as may be prescribed by the License Collector. The completed return shall state the actual total gross receipts of the licensee for the last preceding calendar quarter from the operation of the licensee's automobile rental business in the City and the licensee shall in the license return calculate the amount of tax due for the prior quarter based upon the sum of such gross receipts. The return shall be signed by the licensee, or a duly authorized officer or agent of the licensee, and by any person who shall prepare such return.
F. 
Delinquency. Any license tax due pursuant to the provisions of this Section shall be delinquent if not paid by the date such payment is due and shall be subject to the provisions of this Chapter relating to delinquent occupational license taxes.
[Ord. No. 12-40 §10, 6-20-2012]
A. 
This Section applies to the service occupation license and taxes for alternative financial service establishments. The provisions hereof shall be in addition to other provisions of this Chapter or of the Bridgeton ordinances and shall control over any provision of this Chapter inconsistent herewith.
B. 
No new business license shall be issued permitting an alternative financial service establishment to engage in business in the City when the issuance thereof would increase the number of such alternative financial service establishments operating in the City at that time to be more than two (2) per each fifteen thousand (15,000) inhabitants residing in the City as determined by the most recent United States census.