[R.O. 1996 § 640.010; 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 1, or such
date as the license may be issued during the year, until December
31 of each year.
[R.O. 1996 § 640.020; 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
an "outdoor advertising structure" as used in Section 71.288, RSMo.,
1998, as amended.
[R.O. 1996 § 640.030; 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 or
her license application each year an initial amount of tax for the
forthcoming year based upon his or her 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 than 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 31st day of the calendar year.
[R.O. 1996 § 640.040; 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 1 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 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 Code relating to delinquent occupational license taxes.
