[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:
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.
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:
Are made to non-residents of the State of Missouri; and
Are made by sales personnel not based in or operating out of
the State of Missouri; and
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.
Every person required to have a current license as well as
every person holding a license.
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.
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.
Any individual, corporation, partnership or other legal entity
of any nature.
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.
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.
E.
Payment
of any license tax as described in this Chapter must be made by check,
money order or credit card to the City of Bridgeton and deposited
with the City Clerk before any business and occupation license shall
be issued.
[Ord. No. 20-09, 3-4-2020]
[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.
CALL FOR SERVICE
1.
2.
EXTENDED STAY LODGING ESTABLISHMENT
GUEST ROOM
LICENSE COLLECTOR
LODGING ESTABLISHMENT
OPERATOR
OWNER
PERSON
POLICE
RENT OR SUBRENT
SEMI-PERMANENT GUEST
Definitions. As
used in this Section, the following terms shall have these prescribed
meanings:
Any report to the Bridgeton Police Department from or concerning
a lodging establishment in connection with an incident occurring at
that lodging establishment; or
Any on-view incident observed by Police concerning a lodging
establishment, which report or on-view incident is responded to by
a Police Officer.
A lodging establishment where any of the guest rooms are
rented to semi-permanent guests.
[Ord. No. 13-39 §1, 9-4-2013]
Any room or unit in a lodging establishment where sleeping
accommodations are regularly furnished to the public.
The City Clerk of the City of Bridgeton, Missouri.
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, bunkhouse, dormitory, or other similar
place by whatever name called, and includes all such accommodations
operated for hire as lodging establishments.
[Ord. No. 20-18, 9-2-2020]
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.
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.
Any individual, partnership, corporation, association, organization,
firm, or Federal, State, County, City, Village, or municipal association
or corporation.
Any authorized agent of the Bridgeton Police Department or
other law enforcement agency having jurisdiction.
The act of permitting a guest room to be occupied for any
form of consideration.
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]
8.
At a minimum, every guest room must be cleaned after every guest
checks out, and no less frequently than once every seven (7) days
when continually occupied by the same guest.
[Ord. No. 22-25, 7-20-2022]
9.
Every operator, owner, keeper, or proprietor of any lodging establishment
shall keep and maintain in each and every guest room, a telephone
equipped to place a direct call to 911 emergency services, without
first needing to dial the lodging establishment's front desk or internal
switchboard.
[Ord. No. 22-25, 7-20-2022]
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:
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 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 on-site, or in a cloud-based
data storage system, and maintained in good viewing order for a minimum
of thirty (30) days after recording. Such recordings shall be date
and time stamped and shall be made available upon request by any Law
Enforcement Officer in the City.
[Ord. No. 22-25, 7-20-2022]
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:
[Ord. No. 22-25, 7-20-2022]
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.
c.
The Bridgeton Police Department will host a mandatory training session
for lodging establishments once a year and will assist each lodging
establishment with a second training session if requested by such
lodging establishment. This training will include information on crime
prevention through environmental design (CPTED).
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)
(Reserved)
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 may be shared with the Bridgeton Police Department.
g.
(Reserved)
h.
(Reserved)
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 to be
conducted by all City officials reasonably necessary to determine
compliance with all applicable building, fire, and safety codes, including
tamper-resistant smoke detectors meeting National Fire Protection
Agency (NFPA) standards, including but not limited to Bridgeton Police,
Bridgeton Building Officials and the Bridgeton Fire Department inspectors.
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 on-site, or in a cloud-based
data storage system, and maintained in good viewing order for a minimum
of thirty (30) days after recording. Such recordings shall be date
and time stamped and shall be made available upon request by any Law
Enforcement Officer in the City.
o.
The lodging establishment must have a licensed armed and uniformed
security guard on premises every day from 9:00 P.M. until 3:00 A.M.,
verifiable by keeping a copy of the security officer(s) license or
ID, and copies of security guard pay logs or work schedules. Such
documents shall be made available upon request by any City official,
or by Bridgeton Police Officers on duty.
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).
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.
[Ord. No. 22-12, 4-6-2022]
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 misdemeanor and shall be subject to the penalties as set forth in Section 100.080, General Penalty — Continuing Violations, of the City Code.
[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.
