[1]
Cross References — As to licenses for alcoholic beverages, ch. 600; as to electrician's license, §§520.190 et seq.; as to manufactured home permit, §405.230; as to plumber's license, §§525.060 et seq.; as to taxicab license, §§645.020 et seq.; as to taxicab driver's permit, §§645.220 et seq.; as to payment of tax prerequisite to issuance of work permit to contractors, §500.020.
[R.O. 2007 §18-29; Rev. Ords. 1951 §18.050]
For the purposes of this Article, the term "gross sales" shall mean the gross receipts of the business, occupation or calling
for which a license was issued under this Article, either through
the sale of merchandise or through the sale of services or derived
through transactions of the licensee, all as the case might be, whether
such sales, services or transactions be for cash or on credit.
[R.O. 2007 §18-30; Rev. Ords. 1951 §§18.020,
18.130; Ord. No. 1733, 12-27-1955; Ord. No. 3889 §3, 1-3-1972; Ord.
No. 19-58, 9-16-2019]
The gross receipts tax provided for by this Article shall be
imposed and levied against the following businesses:
Automobile accessory dealer
Automobile garage
Bakery
Blacksmith
Bottling distributor
Bottling works
Butcher
Cleaning establishment
Concrete block, brick factory
Dairy
Feed dealer
Hotel
Ice cream parlor
Ice dealer
Job printing plant
Laundry
Lumber dealer
Lunch counter
Machine shop
Merchant
Office supply store
Oil station
Produce and/or poultry dealer
Restaurant
Shooting galleries
Skating rink
Soft drink stand, vendor
Steam fitter
Theater, picture show
Undertaker
Vending machines
Wholesale butcher
Wholesale feed dealer
Wholesale gasoline distributor
Wholesale house
Wholesale merchant
[R.O. 2007 §18-31; Rev. Ords. 1951 §§18.030,
18.140]
Every person required to pay a tax by this Article, before engaging
in business, shall make application to the City Collector for a license.
[R.O. 2007 §18-34; Rev. Ords. 1951 §§18.030,
18.140; Ord. No. 4112 §1, 12-2-1974; Ord. No. 23-05, 2-6-2023]
A.
Upon
payment of the application fee, and upon presentation of an eating
and drinking establishment permit issued by the Butler County Health
Center within ninety (90) days of application for a new license or
within twelve (12) months for the renewal of an existing license,
the City Collector shall issue to the applicant a license required
by this Article for the following businesses:
[R.O. 2007 §18-35; Rev. Ords. 1951 §§18.030,
18.040; Ord. No. 3889 §4, 1-3-1972; Ord. No. 4909 §1, 9-3-1985]
Every license issued under the provisions of this Article shall
expire on the thirtieth (30th) day of June following its date of issuance.
The City Collector shall mail notice no later than the first (1st)
day of June of each year to every person who, to the knowledge of
the City Collector, is required to pay a tax by this Article, informing
said person that the occupational gross receipts tax is due on the
first (1st) day of July of that year.
[R.O. 2007 §18-36; Rev. Ords. 1951 §18.060; Ord. No. 5465 §1, 7-1-1991]
Within fifteen (15) days after the close of the year for which
a license has been issued under the provisions of this Article, the
licensee shall, in person or by duly authorized officer or agent,
make and file with the City Collector in a manner and form to be prescribed
and furnished by the Collector a statement showing the amount of gross
receipts from sales, services and transactions by such applicant during
the year for which said license was issued. Such statement shall be
verified by the affidavit of the licensee or his/her duly authorized
officer or agent and shall be accompanied by a copy of the State sales
tax return made to the State and/or Federal income tax reports, audit
reports or profit/loss statements. Any licensee who shall cease to
do business during the year for which his/her license was issued shall
within fifteen (15) days after he/she ceases to do business make and
file with the City Collector the statement provided in this Section
and shall pay all taxes then due the City as provided in this Article.
[R.O. 2007 §18-37; Rev. Ords. 1951 §18.070]
All persons obtaining a license under this Article shall, at
any time during regular business hours, permit the City Collector
to make an inspection and audit of the records and books of such licensee
for the purpose of determining the correctness of the affidavit filed
by such licensee. The information and data obtained from such inspection
and audit shall not be disclosed by the City Collector; provided however,
that this Section shall not prohibit the City Collector from giving
evidence in court in any proceedings brought to collect any license
tax provided for by this Article or to punish any licensee for the
making of a false or fraudulent affidavit provided for herein.
[R.O. 2007 §18-38; Rev. Ords. 1951 §§18.080,
18.090]
A.
For
the purpose of this Article, the value of any goods, wares and merchandise
accepted by any licensee under this Article as part of the purchase
price of goods, wares and merchandise sold or transferred by such
licensee shall not be considered in determining gross sales; provided
however, that the amount realized from the sale by the licensee of
such goods, wares and merchandise so accepted shall be included in
the gross sales of the year such goods, wares and merchandise are
sold and, provided further, that the provisions of this Section shall
apply to the sale by the licensee of any article accepted by such
licensee for partial payment of the purchase price. For the purposes
of this Section, the value of any article so accepted shall be the
allowance or credit given the person offering such article to the
licensee as a partial payment.
B.
The
amount of the gross sales for the license year shall be fixed on the
amount filed and sworn to by the licensee as provided for in this
Article or on the amount determined by the City Collector from the
inspection and audit of the licensee's records and books as provided
for herein, whichever is the greater.
[R.O. 2007 §18-39; Rev. Ords. 1951 §18.040; Ord. No. 3889 §5, 1-3-1972; Ord. No. 19-58, 9-16-2019]
At the close of the year for which a license has been issued
under this Article, the licensee, with the exception of the wholesale
licensees, shall pay a gross receipts tax based upon the gross sales
and receipts of such licensee derived from his/her business, occupation
or calling as follows:
First $10,000.00: $50.00.
Each additional $1,000.00 or fraction thereof: $0.75.
Provided, the licensee shall receive as a credit on such tax
the application fee of seven dollars fifty cents ($7.50).
[R.O. 2007 §18-40; Rev. Ords. 1951 §18.150; Ord. No. 19-58, 9-16-2019]
At the close of the year for which a license has been issued
under this Article, the licensee for wholesale business shall pay
a gross receipts tax based upon the gross sales and receipts of such
licensee derived from his/her business, occupation or calling as follows:
First $40,000.00: $25.00.
Each additional $1,000.00 or fraction thereof: $0.25.
[R.O. 2007 §18-41; Rev. Ords. 1951 §18.110; Ord. No. 3889 §6, 1-3-1972; Ord. No. 3897 §1, 3-6-1972; Ord. No. 5465 §2, 7-1-1991; Ord.
No. 5649 §1, 8-2-1993]
At the close of the year for which a license has been issued
under this Article, the licensee for vehicle agencies and vehicle
dealers shall pay a gross receipts tax based upon all receipts from
the licensee's business as follows:
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0.00 to 100,000.00
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$50.00
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100,001.00 to 500,000.00
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$150.00
|
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500,001.00 to 1,000,000.00
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$350.00
|
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1,000,001.00 to 5,000,000.00
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$550.00
|
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5,000,001.00 to 10,000,000.00
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$750.00
|
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10,000,001.00 to 20,000,000.00
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$1,000.00
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20,000,001.00 and up
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$1,500.00
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Provided, the minimum annual tax fee shall be fifty dollars
($50.00). Required documentation from all vehicle agencies shall be
dealer monthly sales reports to the State of Missouri and Missouri
sales tax returns, if applicable. City shall have the right to require
additional documentation to verify gross receipts.
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[R.O. 2007 §18-42; Ord. No. 3889 §7, 1-3-1972]
Every person to whom a license shall have been issued under
this Article who fails to pay the license tax provided for herein
shall be deemed to have forfeited the required bond. Upon the forfeiture
of any bond, it shall be the duty of the City Collector to notify
the City Attorney who shall without delay institute suit upon the
bond forfeited in the name of the City against the principal and sureties
thereon.
