[CC 2001 §605.170; Ord. No. 1213 §1, 1-20-2004]
Any person, partnership, firm or corporation engaged in or carrying
on the business of selling of goods, wares, merchandise or prepared
food for consumption on the premises or away from the premises, at
any store, stand, eating establishment, restaurant, bar or place occupied
for that purpose within the City of Edmundson is hereby declared to
be a merchant, except as is or may be otherwise provided by ordinance.
Any sale by a merchant to a retailer rather than to a consumer is
declared to be a wholesale sale.
[CC 2001 §605.180; CC 1985 §9.21]
Every person, partnership, firm, or corporation coming within
the foregoing definition of a merchant shall comply, before doing
or offering to do business as such in the City of Edmundson, with
the provisions of this Article.
[CC 2001 §605.190; CC 1985 §9.22]
The Collector shall, after the first (1st) day of January and before the first (1st) day of June in each year, call upon every merchant, as defined in Section
605.150 of this Chapter, within the City of Edmundson, and it shall be the duty of every merchant, whether so notified or not, to furnish to the Collector, prior to the first (1st) day of June of each year, a statement of the aggregate amount of all wholesale and retail sales made by such merchant during the preceding calendar year, which statement shall be made in writing and delivered to the Collector, verified by the affidavit of the merchant or officer of the corporation making it, if residing within the City of Edmundson, or, if not, then by some credible person duly authorized to do so.
[CC 2001 §605.200; Ord. No. 1213 §1, 1-20-2004]
Every merchant coming within the definition in Section
605.150 of this Chapter shall on or before the first (1st) day of July of each year pay to the City Collector an annual merchant's license tax on the gross amount of sales made during the preceding calendar year by such merchant at each store, stand, eating establishment, restaurant, bar or place occupied for that purpose within the City of Edmundson as follows:
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On all gross wholesale sales the sum of one dollar ($1.00) on
each one thousand dollars ($1,000.00) or fractional part thereof.
On all gross retail sales, the sum of one dollar ($1.00) on each one
thousand dollars ($1,000.00) or fractional part thereof. The minimum
cost of a license under this Section notwithstanding the amount of
sales shall be ten dollars ($10.00) except in the case of eating establishments,
restaurants and bars selling food, whether for consumption on the
premises or not, in which case the minimum license fee for said establishment
shall be one hundred dollars ($100.00), which said sums shall be paid
by said merchants doing business in the City of Edmundson.
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[CC 2001 §605.220; CC 1985 §9.25]
It shall be the duty of each merchant to keep proper books or
records in which shall be entered, in ink, an account of all sales
made by such merchant, which records shall always be open to the inspection
by the Collector to verify the returns made by such merchant. The
statements or returns made to the Collector, under the provisions
of this Article, shall not be made public nor shall they be subject
to the inspection of any person except the Mayor of the Board of Aldermen
and the members of the Board of Aldermen.
[CC 2001 §605.230; CC 1985 §9.26]
The provisions of this Chapter shall not be construed to authorize
any person to conduct a dramshop and the same shall only be authorized
or lawful when commenced or operated in conformity with applicable
laws of the State of Missouri and ordinances of the City of Edmundson
relating to such establishments.
[CC 2001 §605.260; CC 1985 §9.29]
Whoever shall make or file with the Collector, under the provisions
of this Article, a false statement under oath shall be deemed guilty
of an offense and shall also forfeit his/her license. It shall be
the duty of the Collector to carefully examine all statements filed
by such merchant and refer to the proper authorities for prosecution
of all violations of this Chapter.