[Code 1980 §14-110; CC 1990 §14-441]
Whoever shall deal in the selling of any goods, wares, merchandise
or services within the City, retail or wholesale, whether such sales
be accommodation sales, whether they be made from stock of goods on
hand or by ordering goods from other sources is hereby declared to
be a merchant as elsewhere herein provided; except that the term "merchants"
shall not include a person following for a livelihood the profession
or calling of minister of the gospel, duly accredited Christian Science
practitioner, teacher, professor in a college, priest, lawyer, certified
public accountant, dentist, chiropractor, optometrist, chiropodist,
physician or surgeon, veterinarian, any person to the extent that
such person is engaged in selling goods, wares, merchandise or services
within the City to duly licensed merchants for the purpose of resale,
any person to the extent that such person is engaged in offering for
rent or lease or renting or leasing any real property to be used by
his/her tenant or lessee for a dwelling, for commercial purposes or
for industrial purposes or any person to the extent that such person
is engaged in publishing a newspaper of general circulation or selling
a newspaper of general circulation.
[Code 1980 §14-111; CC 1990 §14-456]
It shall be unlawful for any person to engage in the conduct
of any business as a merchant without procuring a license therefor
and paying a license or occupation tax as prescribed by this Article.
[Code 1980 §14-112; CC 1990 §14-457]
All persons desiring to engage in the business of a merchant
shall file with the Director of Finance on or before the last day
of January of each calendar year an application for a license on such
forms as may be prescribed by the Director of Finance. Such application
shall be accompanied by a statement showing the amount of gross receipts
by such person during the preceding calendar year, together with the
amount of the license fee which shall be the sum of fifty cents ($0.50)
per one thousand dollars ($1,000.00) for the first (1st) three hundred
thousand dollars ($300,000.00) and one dollar ($1.00) for each one
thousand dollars ($1,000.00) or fraction thereof in excess of three
hundred thousand dollars ($300,000.00) of gross receipts during the
preceding calendar year. The minimum license fee shall be the sum
of five dollars ($5.00) per year or any part thereof.
[Code 1980 §14-113; CC 1990 §14-458]
When any person first engages in business in the City as a merchant, it shall be his/her duty to make application to the Director of Finance for a license as prescribed by this Article and file with the Director of Finance a statement of his/her estimated gross receipts during the remainder of the calendar year and pay the license tax computed upon such estimated receipts according to the schedule set forth in Section
605.293; the minimum license fee shall be the sum of twenty-five dollars ($25.00). Thereafter, on or before the last day of January of the following calendar year, such person shall file with the Director of Finance a statement of the actual gross receipts during the preceding calendar year and pay the additional license fee for such year, if any. Such person shall at the same time file a statement of the estimated gross receipts from such business during the succeeding calendar year in like manner as above provided and pay the license fee based upon such estimated receipts and, on or before the last day of January of the following calendar year, file a statement of the actual gross receipts during the preceding calendar year and pay the balance of the license fee, if any, computed as set forth above.