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City of Grain Valley, MO
Jackson County
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Table of Contents
Table of Contents
[Ord. No. 1402 §1, 6-11-2001]
Every person, corporation or business engaged in the business of operating a billboard in the City of Grain Valley shall, before doing such business, apply for and obtain from the City a billboard service occupation license for each calendar year for the privilege of carrying on and conducting such business in the City. The license shall be effective from January first (1st), or such date as the license may be issued during the year, until December thirty-first (31st) of each year.
[Ord. No. 1402 §1, 6-11-2001]
Every person, corporation or business 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, corporation or business within the City. For the purpose of this Chapter, A "billboard" is as an "outdoor advertising structure" as used in Section 71.288, RSMo., 1998, as amended.
[Ord. No. 1402 §1, 6-11-2001]
A. 
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 the license application calculate the amount of tax actually due for the prior year based upon the actual gross receipts for such year. If the payment for the prior year was less that the amount of tax actually due, the licensee shall pay with the license application the balance of the tax due for the prior year. If the payment for the prior year was more than the tax due, the City shall credit the excess to the amount of tax due for the forthcoming year or shall return such excess to the licensee if they have discontinued business.
3. 
The tax to be paid by a licensee commencing a new business, or a person, corporation or business currently conducting business at the time this Chapter is adopted, 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 thirty-first (31st) day of the calendar year.
[Ord. No. 1402 §1, 6-11-2001]
A. 
License Application. It shall be the duty of each licensee to file with the City, on or before January first (1st) of each year, an application for such license, provided however, that an applicant currently conducting business at the time the ordinance is adopted shall obtain their license within thirty (30) days of the passage of this Chapter. An applicant commencing a new business (after the passage of this Chapter) shall file an application for a license with the City prior to the time such applicant commences doing business.
B. 
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 currently conducting business at the time this Chapter is adopted or 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 receipt for the period beginning with the commencement of business and continuing to the first (1st) day of the following calendar year.
C. 
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.