[Ord. No. 299, §2.; Ord. No. 1292 §1, 6-17-1997; Ord. No. 1454 §1, 5-16-2000]
For the purposes of this Article, the following words and phrases
shall have the meanings respectively ascribed to them by this Section:
AMUSEMENT PARK GROSS RECEIPTS
The aggregate amount of all sales, operating revenues determined
in accordance with generally accepted accounting principles, fees,
commissions, rental and leasing fees and shall include the receipt
of cash (or accrual basis), credits and property of any kind or nature
without any deductions therefrom on account of the cost of any items
sold, the cost of any materials used, or of any labor, service costs,
interest paid or payable, or any losses or any other expenses whatsoever;
provided, that the following shall be excluded from any computations
of gross receipts if the books of accounts segregate the amount so
as to reflect such exclusions:
(1)
Receipt of taxes levied by State and Federal Governments collected
by the seller;
(2)
Such part of the sales price of goods, wares, merchandise or
personal property returned by the purchaser as is refunded either
in cash or by credit;
(3)
Receipts of refundable deposits, except that portion of refundable
deposits forfeited and taken in the gross receipts of the seller;
(4)
Receipts for the parking of vehicles;
(5)
Receipts from organizations exempt from sales tax pursuant to
Chapter 144, RSMo.;
(6)
Receipts arising out of other than local sponsorships; and
(7)
Receipts arising out of barter agreements.
MANUFACTURER
Every person who shall manufacture, hold or purchase personal
property for the purpose of adding to the value thereof by any process
of manufacturing or refining, or by the combination of different materials
or shall purchase and sell manufactured articles such as he manufactures
or uses in manufacture, except as provided in this Article.
MERCHANT
Every person who shall deal in the selling of goods, wares
and merchandise at any store, stand or place within the City, including
those who engage in the furnishing for profit of any services in connection
with the sale of goods, wares and merchandise at any store, stand
or place within the City, except as otherwise provided in this Article.
Every person doing business in the City who shall, as a practice in
the conduct of such business, make or cause to be made any wholesale
or retail sales of goods, wares and merchandise to any person shall
be deemed to be a merchant, whether such sales be accommodation sales,
whether they be made from a stock of goods on hand or by ordering
goods from another source, and whether the subject of the sales be
similar to or different from the types of goods, if any, regularly
sold by such seller. Construction trade contractors and subcontractors
which do not operate from a physical location within the Eureka City
limits are exempt from business license requirements.
PERSON
One (1) or more persons, individuals, copartnerships, associations,
joint stock companies, business trusts or corporations.
[Ord. No. 299, §1; Ord. No. 2683, 11-15-2022]
No person, firm copartnership, association or corporation shall
engage in, or own, manage, operate or control, any of the various
businesses, employments, occupations, agencies, amusements or exhibitions;
or own, manage, operate or control any public buildings, public halls
or any other of the matters and things hereinafter listed unless such
person, firm, copartnership, association or corporation shall first
apply to the City Clerk for a license which shall be issued to the
applicant by the City Clerk upon the payment of the license fee established
herein, provided the applicant has complied with all ordinances governing
the issuance of the license to do or engage in the business, occupation,
matter or thing for which the license is requested. No-impact home-based
business and home-based work as defined by Section 71.990, RSMo.,
and Section 89.500, RSMo., shall be exempt from this requirement.
[Ord. No. 299, §3; Ord. No. 551, §1; Ord. No. 616, §1; Ord. No. 947 §1; Ord. No. 1194 §2, 9-19-1995; Ord. No. 1213 §§1-2, 2-20-1996; Ord.
No. 1454 §1-2, 5-16-2000; Ord. No. 1611 §1, 5-21-2002]
(a) There is hereby levied an annual license tax of twenty-five dollars
($25.00) upon the privilege of engaging in the following businesses,
employments, occupations and activities within the City:
4. Agents for laundries and cleaners.
5. Agents for loan companies.
6. Agents for manufacturers.
7. Agents for miscellaneous.
18. Automobile repair shops combined with automobile dealers or agencies
or public garages.
19. Automobile wrecking shops.
20. Banks and trust companies.
30. Boxing and sparring exhibitions.
37. Cleaning and dyeing, carpet cleaners.
38. Cobblers and shoe repair.
55. Dealers in automobile accessories.
56. Delivery trucks: ice, dairy products, tea or coffee, meats, bakery
products, lunch wagons, laundry or agents for the aforegoing.
59. Employment offices and agencies.
60. Exhibitions, boxing and wrestling.
61. Exhibitions: equestrian performances, puppet shows, legerdemain,
tumbling, wax figures, ventriloquism, pony tracks, rope or wire walking,
mechanical rides, merry-go-rounds, etc.
62. Exhibitions: theatrical, operatic or minstrel, other than for charitable,
religious or benevolent purposes.
65. Gasoline filling stations.
69. Hairdressers and beauty parlors.
79. Ice cream and soft drink stands combined.
117.
Pool tables and other tables.
118.
Private venereal hospitals.
123.
Public masquerade balls, street exhibitions and dance houses.
127.
Sales of unclaimed goods by express companies.
135.
Street fairs and carnivals.
141.
Transfer and other vehicles.
143.
Traveling and auction stores.
(b) A separate license tax is hereby imposed and shall be paid for each
business activity or occupation listed above notwithstanding that
more than one business activity or occupation may be carried on, owned
or operated by the same person.
(c) An annual business license tax shall be imposed for each point of
sale within an establishment for which there is issued a Missouri
Sales Tax Number. The intent of this Section is to provide for the
issuance of a single annual business license to proprietors operating
establishments which have a centralized point of sale.
(d) There is hereby established an annual amusement park business license
tax in the amount of three-eighths (3/8) of one percent (1%) on gross
receipts generated by and within all amusement parks located in the
City of Eureka. Such annual amusement park business license tax shall
be calculated based on the previous calendar year's amusement park
gross receipts. In the event that the previous calendar year's actual
gross receipts are not determined by the due date of January first
(1st), an estimated amount based on the prior year's actual gross
receipts shall be remitted to the City. The City is to be provided
written notification of any adjustments necessary to the amusement
park business license tax by no later than April first (1st) after
the actual gross receipts from the previous calendar year are determined.
Such amusement park business license tax adjustment notification shall
be accompanied by additional payment or the amount to be refunded
as applicable.
[Ord. No. 299, §5]
Whoever shall obtain a license under this article shall keep
the same in a conspicuous place so that it may be readily seen by
the general public and by any police officer or any other official
of the city.
[Ord. No. 299, §6]
All licenses and fees required by this article shall become
due and payable on the first day of January of each year; provided,
that if an applicant commences business on or after the first day
of July, he shall be required to pay only one-half of the license
fee.
[Ord. No. 551, §3]
Licenses issued under this chapter are issued for a specific
business at a specific location. If the business to which a merchant's
license is issued moves to another location within the city at which
it will conduct its business, there shall be, in addition to the regular
license tax applicable under this chapter, a one dollar transfer fee.
[Ord. No. 551, §4]
Whoever shall engage in any of the business activities or occupations listed in this article without first being issued a license, or who shall engage in a business activity after moving to a new location within the city without having paid the transfer fee provided for in section
12-24, shall be deemed guilty of a misdemeanor, and upon conviction shall be punished by a fine of not less than one dollar nor more than one hundred dollars or by imprisonment in the city jail or workhouse for a period not to exceed ninety days or by both such fine and imprisonment. Each day that a person shall engage in a business activity or occupation listed in this article without having paid the license tax or transfer fee levied herein shall be deemed a separate offense.