[CC 1999 §15-23]
Whoever shall deal in the selling of any goods, wares or merchandise
at retail at any store, stand or place occupied for that purpose within
the City is hereby declared to be a "merchant", except
as is or may be otherwise provided by ordinance.
[CC 1999 §15-24]
All firms, co-partnerships or corporations engaged in any business, employment, occupation, agency or amusement in the City and not classified as a merchant under the definition of Section 605.170 of this Chapter shall not be affected by the provisions of Section 605.210 and shall continue to pay the business license tax provided for as stated above, opposite his/her class of business as a business license tax or as may be otherwise provided by ordinance.
[CC 1999 §15-25]
Every person defined to be a merchant by this Article shall,
before doing or offering to do business as such, procure from the
City Treasurer a license therefor under the provisions of this Article
and if he/she shall, within the City, sell or offer for sale any goods,
wares or merchandise without first complying with the provisions of
this Article or shall otherwise violate or fail to comply with any
of the provisions of this Article, he/she shall be deemed guilty of
a violation of an ordinance.
[CC 1999 §15-26]
It shall be the duty of each person defined to be a merchant
by this Article, after the first (1st) day and before the fifteenth
(15th) day of each and every April, July, October and January of each
year, to furnish to the City Treasurer a statement of the aggregate
amount of all sales made by him/her during the preceding three (3)
months period which statement shall be written and delivered to the
Treasurer, verified by affidavit of the merchant or office of the
corporation making said statement, if residing in the City, if not,
then by some credible person duly authorized to do so. The amount
of the tax and license due thereon shall be paid to the City Treasurer
at his/her office on or before the fifteenth (15th) day of the first
(1st) month next following the quarter of a year for which the statement
is made.
[CC 1999 §15-27]
There shall be levied and collected a merchant's license tax
of one dollar ($1.00) on each one thousand dollars ($1,000.00) or
fractional part thereof of sales made by such merchant at each store,
stand or place occupied for that purpose within the corporate limits
of the City, provided that no license shall be issued under the provisions
of this Article for a sum less than two dollars fifty cents ($2.50),
which sum shall be paid by each merchant, mercantile firm or corporation
doing business of two thousand five hundred dollars ($2,500.00) or
less for each quarter of a calendar year.
[CC 1999 §15-28; Ord. No. 90-49, 11-26-1990]
If any merchant shall commence business in the City for the
first (1st) time or when any merchant shall engage in a business other
than that business in which he/she or it has engaged previously in
the City, he/she shall obtain from the City Treasurer a license as
required by this Article and shall execute a cash bond to the City
in the sum of fifty dollars ($50.00), conditioned that he/she will,
at the time thereafter required by this Article, submit to the City
Treasurer a statement, verified as required by this Article, of the
aggregate amount of all sales made by him/her between the date upon
which he/she commenced business and the close or end of that quarterly
period and that he/she will pay the Treasurer the license tax due
according to the provisions of this Article.
[CC 1999 §15-29]
It shall be the duty of each merchant to keep a proper book
and enter in ink an account of all sales made by him/her, which account
shall always be open to the inspection of the City Treasurer to verify
the returns made by him/her. The statements or returns made to the
Treasurer under requirements of this Article shall not be made public,
nor shall they be subject to the inspection of any person except the
Mayor, City Treasurer and members of the City Council.
[CC 1999 §15-30]
In case any merchant shall fail, neglect or refuse to deliver
the statement herein required and pay the license fee stated by this
Article on or before the time herein specified, he/she shall be deemed
guilty of a violation of an ordinance and in addition to any penalty
which may be imposed for the violation of this Code, the Treasurer
shall assess the aggregate amount of sales of such merchant at double
their value, to be ascertained by the best information he/she can
obtain, and he/she shall also report the delinquency to the City Attorney.
[CC 1999 §15-31; Ord. No. 89-27, 9-11-1989]
No license or permit provided for or required under any provision
of this Code or City ordinance shall be issued by any department thereof
to any person, corporation, lessee or other entity until the City
personal property tax, real estate tax and merchant's tax of the applicant
or the applicant's lessor shall have first been paid through the year
preceding the year in which any such license or permit is sought.
[CC 1999 §15-32]
No license issued under the provisions of this Article shall
be assignable or transferable.
