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]
The gross receipts tax provided for by this Article shall be imposed and levied against the following businesses:
Automobile accessory dealer
Concrete block, brick factory
Ice cream parlor
Job printing plant
Office supply store
Produce and/or poultry dealer
Soft drink stand, vendor
Wholesale feed dealer
Wholesale gasoline distributor
[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]
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 said 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]
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.
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]
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: $7.50.
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]
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: $10.00.
Each additional $1,000.00 or fraction thereof: $0.25.
Provided, the licensee shall receive as a credit on such tax the application fee of ten dollars ($10.00).
[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:
[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.