City of Breckenridge Hills, MO
St. Louis County
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Table of Contents
Table of Contents

Section 625.010 Taxation — Percentage of Gross Receipts From Admission Charges.

[CC 1996 §630.010; CC 1981 §655.010; Ord. No. 365 §1, 1-20-1975]
Any person or persons, partnership of whatever form or corporation engaged in the business of offering or supplying to the public a permit, license or opportunity to attend, witness, participate, view or partake of any forms of exhibition, show, motion picture, theatrical production, performance, event, game, contest, a ride or conveyance upon a premises or vehicle (except a regular mode of transportation between locations for hire or fee) including, but not limited to, any person or persons, partnership or corporation engaging in the businesses of admitting persons or groups upon payment of an admission charge or use fee to the theatrical production, motion picture show, symphony or musical productions, stage play, pleasure ride or cruise, dance or ball, wrestling match, show and exhibition, boxing match, sporting event including, but not restricted to, baseball, football, rugby, soccer, hockey, basketball, circus, carnival show or spectacle, rodeo and other like entertainment presentations are hereby taxed upon the amount of gross receipts derived from such admission charges at the rate of one and one-half percent (1.5%) of such gross receipts payable on quarterly calendar intervals; where such business is conducted for a period of time less than the licensing period hereinafter provided, the same rate of tax shall be levied and the amount thereof shall be paid for the period of time the business has been conducted.

Section 625.020 Payment Terms for Tax.

[CC 1996 §630.020; CC 1981 §655.020; Ord. No. 365 §2, 1-20-1975]
A. 
The tax imposed by Section 625.010 hereof shall be computed upon the currently expired, immediately preceding quarter of the annual calendar. Initially, all businesses so taxed shall make payments of the amount levied on gross receipts received for the period of January 20, 1975, to March 31, 1975, inclusive, and for any subsequent calendar quarter which has expired on the date of approval of this Chapter. Thereafter, the tax due shall be payable on the first (1st) day of the commencing calendar quarter for the immediately past quarter expired. Provided further, a period of fifteen (15) days' grace after the expiration of a quarter shall be allowed a taxpayer in making payment of the tax due.
B. 
The City Clerk may vary or adjust the intervals of payment of tax due to other than the quarterly calendar period where the character or method of operation of the taxpayer's business reasonably so requires.
C. 
Upon payment of the tax due, the City Clerk, upon proper application, shall issue the license, as is hereinafter provided, for the immediately following calendar quarter or such other following period or interval as established by the City Clerk.

Section 625.030 Report of the Gross Receipts Required.

[CC 1996 §630.030; CC 1981 §655.030; Ord. No. 365 §3, 1-20-1975]
Any person or persons, partnership or corporation initially commencing business as is taxed by Section 625.010 of this Chapter after January 20, 1975, upon making proper application to conduct such business as is hereinafter provided, shall be issued a license to conduct such business for the then current calendar quarter or such other allowed period on condition that a true and accurate report of the gross receipts on admission charges for the quarter or other period be made at the close thereof to the City Clerk and the tax due thereon paid. At the expiration of the quarter or other period, the licensee shall render such report and pay such tax to the City Clerk as provided at Section 625.020 of this Chapter.

Section 625.040 Application for License — Bond.

[CC 1996 §630.040; CC 1981 §655.040; Ord. No. 365 §4, 1-20-1975]
Any person or persons, partnership or corporation intending to conduct a business as is taxed by Section 625.010 hereof, but for a single instance or a limited time, shall make proper application for a license as hereinafter provided in advance of the event, instance or limited period of activity and shall deposit a cash amount or give bond, at the City Clerk's discretion, to the City for a sum equal to the City Clerk's estimate of the actual tax to become due upon conducting such business. Upon such application and making such deposit or bond, the City Clerk shall issue a license to conduct such business for the instance or limited period. Within forty-eight (48) hours after the occurrence of such instance, event or limited license period, the licensee shall pay to the City of Breckenridge Hills, Missouri, the actual tax due less any cash previously deposited.

Section 625.050 Religious, Educational or Charitable Purposes Exempt — Revocation of Exemption.

[CC 1996 §630.050; CC 1981 §655.050; Ord. No. 365 §5, 1-20-1975]
The tax imposed by this Chapter shall not be levied on any religious, educational or charitable organization or undertaking otherwise included as taxable under Section 625.010 of this Chapter, where the substantial proceeds derived are solely used for religious, educational or charitable purposes. In determining whether a religious, educational or charitable purpose exists, the City Clerk may require the production of all relevant documents, take testimony under oath to be administered by him/her and inspect premises and arrangements to be used. The decision of the City Clerk shall be approved by the City Council. Upon granting any such exemption as herein provided, the City Clerk shall issue a license to the religious, educational or charitable applicant, as is hereinafter provided, plainly evidencing such exemption. Provided further, where a tax exemption is granted and the City Clerk at any time thereafter discovers that a true religious, educational or charitable purpose was substantially non-existent, he/she shall upon the approval of the City Council revoke such exemption and levy the tax owing with interest at the legal rate. In such cases the tax may be paid forthwith and in making such determination the City Clerk shall have the same powers as are provided for determining questions of exemptions initially.

Section 625.060 Application for Business License — Types of Licenses.

[CC 1996 §630.060; CC 1981 §655.060; Ord. No. 365 §6, 1-20-1975]
Every person or persons, partnership or corporation subject to the tax imposed by this Chapter shall before commencing business make an application to the City Clerk for a license to be termed "amusement-exhibition business license". Such application shall identify the applicant and disclose the authority of the applicant to apply for the license, the particulars of the type of business sought to be licensed, the location where the business is to be conducted, the period of time the proposed business is to be conducted and such other information as the City Clerk may determine to be pertinent to the applicant's application and business. A license may, upon the City Clerk's determination, be required for each location where the applicant proposes to conduct business or a collective license may be issued showing thereon each location lawfully licensed; provided further, that the licensing requirements provided for herein shall in no way relieve the requirements for other City licenses.

Section 625.070 Other Taxes to Be Paid Before Issuance of License.

[CC 1996 §630.070; CC 1981 §655.070; Ord. No. 365 §7, 1-20-1975]
No license hereunder shall be issued unless the applicant therefor, otherwise qualifying, has satisfied all other tax liability due and owing to the City of Breckenridge Hills, Missouri.

Section 625.080 Rules and Regulations.

[CC 1996 §630.080; CC 1981 §655.080; Ord. No. 365 §8, 1-20-1975]
In order to administer the provisions of this Chapter, the City Clerk shall have the power to make rules and regulations to carry out the provisions of this Chapter. Any rules and regulations promulgated by the City Clerk shall have the prior approval of the City Council of the City of Breckenridge Hills.