[R.O. 1993 § 605.010]
It shall be unlawful for any person, either directly or indirectly,
to conduct any business, trade, location, calling or occupation, in
whole or in part, for which a license or permit is required by this
Code without the license or permit so required having been first procured
and thereafter kept in effect after all such times as required by
this Code or Chapter.
A. The
possession of a retail sales license and a statement from the Department
of Revenue that the licensee owes no tax due under Sections 144.010
to 144.510 or Sections 143.191 to 143.261, RSMo., shall be a prerequisite
to the issuance or renewal of any City occupation license which is
required for conducting any business where goods are sold at retail.
The date of issuance on the statement that the licensee owes no tax
due shall be no more than ninety (90) days before the date of submission
for application or renewal of the local license. The revocation of
a retailer's license by the Director shall render the occupational
license null and void.
B. In addition to the provisions of Subsection
(A) of this Section, beginning January 1, 2009, the possession of a statement from the Department of Revenue stating no tax is due under Sections 143.191 to 143.265 or Sections 144.010 to 144.510, RSMo., shall also be a prerequisite to the issuance or renewal of any City license required for conducting any business where goods are sold at retail. The statement of no tax due shall be dated no longer than ninety (90) days before the date of submission for application or renewal of the City license.
[R.O. 1993 § 605.020]
A. Except as may be required by this Code, a person shall be deemed to be in a business or engaged in a non-profit enterprise within the meaning of Section
605.010 when he/she does one (1) act of:
1. Selling any goods or services;
2. Soliciting business or offering goods or services for sale or hire;
3. Using any vehicle or any premises in the City for business purposes.
[R.O. 1993 § 605.030]
The City Collector shall make an initial determination of whether
or not any particular business activity, occupation, solicitation
or service shall be embraced within the provisions of this Code. Such
determination shall be reasonably made based upon the generally accepted
concept of each such activity, occupation, solicitation or service
with regard and the intention of the General Assembly in the Amendment
of Section 94.110 and other applicable Sections of the Revised Statutes
of Missouri; except as may be provided otherwise in this Code, such
determination by the City Collector shall be final and binding on
all persons affected thereby unless and until such determination is
held invalid by a court of competent jurisdiction.
[R.O. 1993 § 605.040]
The local agents, or other representatives of non-residents
who are doing business or engaged in non-profit enterprises in this
City, shall be personally responsible for compliance, of principal
and of the businesses and enterprises they represent, with applicable
provisions of this Code.
[R.O. 1993 § 605.050]
Except as may be provided otherwise by this Code, no license
shall be required by any person for any mere delivery of any person
or property purchased or acquired from such person at his/her regular
place of business outside the City where no intent by such person
is shown to exist to pervade the provision of this Code.
[R.O. 1993 § 605.060]
The City Clerk shall be the City License Officer and shall issue
in the name of the City all licenses and permits required by this
Chapter to all qualified applicants therefor after all required taxes
and fees have been paid in accordance with the provisions of this
City Code and a copy of Missouri Sales Tax License has been provided
to the City Clerk.
[R.O. 1993 § 605.070; Ord. No.
1283 § 11, 5-23-1966]
If any person, or persons, firms or corporations are engaged in more than one (1) of the businesses or occupations named and set forth in Section
605.190 of Article
I of this Chapter, at the same location, such person, persons, firms or corporations shall be required to obtain only one (1) license.
[R.O. 1993 § 605.080]
When a licensee places himself/herself in a new status, the
City License Officer shall issue a supplemental license and such additional
insignia as may be required.
[R.O. 1993 § 605.090]
A duplicate license shall be issued by the City License Officer
to replace any license or such permit previously issued and which
has been lost, stolen, defaced or destroyed without any willful conduct
on the part of the applicant upon the filing by him/her of an affidavit
attesting to such fact and upon the payment of a fee of five dollars
($5.00).
[R.O. 1993 § 605.100]
Each licensee under this Chapter who conducts business on or
from licensed premises shall post and maintain such license upon the
licensed premises in a place where it may be seen at all times.
[R.O. 1993 § 605.110]
Every licensee under this Chapter who has no licensed business
premises shall carry his/her license on his/her person and shall display
it to the City Officer having authority to enforce this Chapter and
the persons with whom he/she transacts or seeks to transact business
at their request.
[R.O. 1993 § 605.120]
Taxes and fees required by this Chapter to be paid by any person
shall be payable to the City Collector who shall issue a proper receipt
to each person making any such payment.
[R.O. 1993 § 605.130; Ord. No.
610, B15-153, 6-6-1950; CC 1963
§ 11-3]
A. Every
license shall state on its face the date of issue, the time it is
to run, the date of its expiration, and the amount of money charged
for the issuance thereof.
B. Except
as otherwise provided herein, all licenses shall expire on the next
July 1 subsequent to the date of issuance of said license; provided,
however, that whenever, by the provisions of this Article, the City
Clerk is authorized to issue a license for a period of less than one
(1) year, the same shall be issued for the said lesser period or until
the next July 1, whichever is the shorter period.
[R.O. 1993 § 605.140]
For any license issued between a period of July 1 to December
31, the fee shall be the full annual fee for such license. For any
license issued from January 1 to June 30, the fee shall be one-half
(1/2) of the annual fee for such license.
[R.O. 1993 § 605.150]
No license issued under the provisions of this Chapter shall
be assigned or transferred; no money paid to the City Collector for
any such license shall be refunded by this City or by any office thereof.
[R.O. 1993 § 605.160]
A. No
license or permit provided for or required under this Code or any
other ordinance of the City shall be issued by the City to any person
until the City personal property tax, real property tax, and all other
taxes, charges, assessments, or other debts to the City, whatsoever
in nature, of the applicant for such license or permit shall have
first been paid.
B. It
shall be the duty of the City Collector to establish and promulgate
rules and regulations relative to an orderly method of checking unpaid
personal property taxes and real property taxes in order to determine
the amounts thereof due and owing to the City by any such applicant.
[R.O. 1993 § 605.170; R.O. of 1938 § 657;
CC 1963 § 11-10]
The City Clerk shall keep a complete register of all licenses,
vehicles, things and number of same including date of issue and expiration
of license, names of parties and the amount issued for. And it is
hereby made the duty of the Public Safety Director and the Public
Safety Department to inspect all vehicles and all other things and
persons owing license tax to this City, and report same to the City
Collector promptly when in violation of this Article.
[R.O. 1993 § 605.180; Ord. No.
2210 § 1, 9-8-1992]
The City Collector shall impose and collect an administrative
penalty upon and from any person, firm, company, corporation or other
legal entity who or which fails to obtain or renew any business license
or other license required by this Chapter. A penalty of fifteen dollars
($15.00) shall be imposed for failure to obtain such license within
thirty (30) days after it is required to be obtained or renewed. An
additional penalty of fifteen dollars ($15.00) shall be imposed for
failure to obtain such license within sixty (60) days after it is
required to be obtained or renewed. The administrative penalty shall
be in addition to all other fines or penalties imposed by law for
violation of this Chapter and shall be collected before the issuance
or renewal of any such license.
[R.O. 1993 § 605.190; Ord. No.
2011 § 11-5, 7-14-1981; Ord. No. 2069, 7-10-1984; Ord. No. 2084, 6-11-1985; Ord. No. 2099 § 1, 5-13-1986; Ord. No. 2598 § 1, 3-27-2006; Ord. No. 2601 § 1, 4-25-2006]
A. The
following license taxes shall be paid and regulations observed by
all persons, firms, or corporations engaging in, managing, operating
or running any of the professions, businesses or occupations hereinafter
set forth:
1. Abstractors and examiners of title: thirty dollars ($30.00) per year.
An "abstractor" or "examiner of title" is hereby declared to be any
person, firm or corporation keeping a set of abstract books or examining
the records relating to land titles and furnishing an abstract thereof
for pay.
2. Agents and solicitors:
a. Fees:
(1)
Sixty dollars ($60.00) per year.
(2)
Thirty-seven dollars and fifty cents ($37.50) per six (6) months.
(3)
Twenty-two dollars and fifty cents ($22.50) per three (3) months.
(4)
Three dollars and fifty cents ($3.50) per day.
b. A "mercantile agent" or "solicitor" is defined as any person having
a place of business in this City where orders for the sale and delivery
of merchandise are taken, or any person who shall go from place to
place and take orders for the sale of goods, wares and merchandise
for future delivery, whether by himself/herself or some other person,
provided that this Subsection shall not apply to any salesman who
sells direct to the merchant, or to wholesale trade.
3. Agent for dry-cleaning establishments: fifteen dollars ($15.00) per
year.
4. Agents for loan companies: thirty dollars ($30.00) per year. A "loan
agent" is any person, firm or corporation who shall lend, or offer
to lend, or negotiate the loan of money of another, or who shall advertise
money to loan. Provided, that any person already having a license
as a real estate agent may secure a license as a loan agent by paying
an additional fee of twenty dollars ($20.00).
5. Advertising agent or bill poster: thirty-seven dollars and fifty
cents ($37.50) per year. An "advertising agent" or "bill poster" is
hereby defined to be any person, firm or corporation who engages in
the business of posting in public places or of distributing over the
City any advertising matter designated to advertise any occupation,
amusement, employment, business or goods, wares and merchandise. Provided,
this Subsection shall not prohibit the posting of legal notices, or
advertisement by licensed merchants or other business of the City.
6. Architects: thirty dollars ($30.00) per year.
7. Auctioneers: forty-five dollars ($45.00) per year. An "auctioneer"
is defined to be any person, corporation, partnership or other entity
who shall sell or offer to sell any goods, wares, merchandise or other
personal property or real estate or any interest therein at any store,
stand or place within the limits of the City of Charleston, at auction
or outcry, for his/her own gain, or who shall advertise or in any
other manner hold himself/herself out as an auctioneer for business
patronage.
8. Auto wrecking yard and junkyard: thirty-seven dollars and fifty cents
($37.50) per year.
9. Banks and trust companies: one hundred fifty dollars ($150.00) per
year.
10. Barbershop:
a. One (1) chair: seven dollars and fifty cents ($7.50) per year.
b. Each additional chair: three dollars and seventy-five cents ($3.75)
per year.
11. Beauty parlor: fifteen dollars ($15.00) per year.
12. Bowling alleys (per alley): fifteen dollars ($15.00) per year.
13. Cement and lime dealers: fifteen dollars ($15.00) per year.
14. Contractors. Any person who, in the capacity of an independent contractor,
contracts with any business, property owner or person to perform a
particular job or jobs, whether the remuneration received for performing
the job or jobs is on a cost plus basis, a flat sum basis or salary
basis computed at an hourly rate, except handyman, each: one hundred
dollars ($100.00) per year.
15. Circuses, carnivals or shows: one hundred fifty dollars ($150.00)
per day.
16. Cotton gin: sixty dollars ($60.00) per year.
17. Creamery or milk depot: fifteen dollars ($15.00) per year.
18. Dance hall: twenty-two dollars and fifty cents ($22.50) per year.
A "dance hall" is defined as a place where public dances are given
or where persons are allowed to dance for compensation.
19. Electric Light Company.
a. The word "person," when used in this Subsection shall include any
individual, firm, copartnership, joint partnership, joint adventure,
association, corporation, estate, business trust, trustee, receiver,
syndicate, or any other group or combination acting as a unit, in
the plural as well as the singular number.
b. Every person now or hereafter engaged in the business of supplying
electricity for compensation for any purpose in the City of Charleston,
Missouri, shall pay to the City of Charleston, Missouri, as a license
tax, a sum equal to four and sixty-eight one-hundredths percent (4.68%)
of the gross receipts from such business.
c. Such person shall on the 15th day of July and January of each year
file a sworn statement of the gross receipts from such business for
the six (6) calendar months preceding the filing of such statement.
The Clerk of the City of Charleston, Missouri, or his/her duly authorized
Deputy shall be and is hereby authorized to investigate the correctness
and accuracy of the statement required and for that purpose, shall
have access at all reasonable times to the books, documents, papers
and records of any person making such statement in order to ascertain
the accuracy thereof.
d. Such person shall pay to the City Collector of the City of Charleston,
Missouri, on the 25th day of July and January of each year an amount
equal to four and sixty-eight one-hundredths percent (4.68%) of said
person's gross receipts from said business for the preceding six (6)
calendar months.
e. The tax herein required to be paid shall be in lieu of any other
occupation tax, but nothing herein contained shall be so construed
as to exempt any such person from the payment to the City of Charleston,
Missouri, of the tax which the City of Charleston, Missouri, levies
upon the real or personal property belonging to any such person, nor
the tax required of merchants and/or manufacturers for the sale of
anything other than electricity, nor shall the tax herein required
exempt any such person from the payment of any other tax which may
be lawfully required other than an occupation tax.
f. Any person who shall violate any of the provisions of this Subsection
shall be deemed guilty of an ordinance violation and upon conviction
thereof, shall be fined not less than one hundred dollars ($100.00),
nor more than five hundred dollars ($500.00). Each day's violation
of this Subsection shall constitute a separate offense.
20. Grain dealer: thirty-seven dollars and fifty cents ($37.50) per year.
No such license shall be required of a licensed merchant doing a retail
business only.
21. Handymen (all types). Any person who, for remuneration, contracts
with any business, property owner or person to perform repair work
on any improvements to land, each: thirty-seven dollars and fifty
cents ($37.50) per year.
22. House mover: twenty-two dollars and forty cents ($22.40) per year.
23. Huckster:
a. Fees:
(1)
Ninety dollars ($90.00) per year.
(2)
Sixty dollars ($60.00) per six (6) months.
(3)
Thirty-seven dollars and fifty cents ($37.50) per three (3)
months.
(4)
Three dollars and fifty cents ($3.50) per day.
b. Every person selling produce, grain, butter, eggs, fowls, fruit,
vegetables of any kind or description, fish, except such articles
of produce above-described as are produced or raised by his/her own
labor, or upon his/her own premises, by going about from place to
place, or by going upon the public streets with any wagon, car or
vehicle or any description from which is sold any grain, butter, eggs,
fowls, fruit, vegetables or fish, shall be deemed "huckster" within
the meaning of this Subsection.
24. Insurance agents and companies: fifteen dollars ($15.00) per year.
Any person, firm or corporation having an office where the advertising
matter or sign of any insurance company are displayed with the name
of such person, name or corporation printed or stamped thereon, or
any person, firm or corporation holding himself/herself or itself
out to the public as the agent or representative of such company by
advertising or distributing the advertising matter of such company,
or by soliciting insurance with or on behalf of such company, or who
writes any insurance or accepts any application for insurance, or
who receives any premium, money or its equivalent on account of such
insurance business, whether the holding out, advertising or receiving
corporation desiring or applying for said insurance or not, shall
be deemed an "insurance agent."
25. Jeweler's repair shop: fifteen dollars ($15.00) per year. A "jewelry
repair shop" is defined to be any room, stand or place where jewelry,
clocks, watches or other things of like nature are repaired for compensation.
26. Junk dealers: thirty-seven dollars and fifty cents ($37.50) per year.
A "junk dealer" is any person, firm, or corporation engaging in the
business of buying or selling or offering for sale or dealing in old
iron, brass, steel, bones, rags, bottles, etc.
27. Laundromats: forty dollars ($40.00) per year.
28. Loudspeakers: thirty-seven dollars and fifty cents ($37.50) per year
or seven dollars and fifty cents ($7.50) per day. Provided, that the
provisions of this Subsection shall not apply when operated by or
under the auspices of any benevolent, charitable, religious or patriotic
organization. It shall be unlawful to use, operate or run the same
within one (1) block of any funeral home, church or synagogue, or
other place of religious worship, at any time when any services are
being conducted therein.
29. Manufacturing corporations: one hundred fifty dollars ($150.00) per
year.
29.1. Masseuse or Masseur: fifty dollars ($50.00) per year.
[Ord. No. 2970, 9-10-2019]
a. Definitions.
MASSEUSE or MASSEUR
"Masseuse" is a female and "Masseur" a male who, for any
consideration whatsoever, engages in the practice of massage therapy.
MASSAGE THERAPY
A health care profession which involves the treatment of
the body's tonus system through the scientific or skillful touching,
rubbing, pressing, kneading or other movements of the soft tissues
of the human body with the hands, forearms, elbows or feet, or with
the aid of mechanical apparatus, for relaxation, therapeutic, remedial
or health maintenance purposes to enhance the mental and physical
well-being of the client, but does not include the prescription of
medication, spinal or joint manipulations, the diagnosis of illness
or disease, or any service or procedure for which a license to practice
medicine, chiropractic, physical therapy or physical therapy or podiatry
is required by law, or to those occupations defined in Chapter 329,
RSMo.
b. State License Required. No person shall conduct massage therapy without
first having obtained a current valid license therefore from the State
of Missouri which must be presented at the time of application for
a City license hereunder.
30. Meat processor: sixty dollars ($60.00) per year.
31. Merchants.
a. The license tax shall be based upon gross sales upon the following
occupations or businesses, to-wit: any person who buys, sells or deals
in any goods, wares or merchandise at any store, stand or place of
business within the City, and not otherwise specifically taxed by
this Chapter.
b. The term "gross sales" as used in this Section shall mean the gross
receipts of the business, occupation, or calling for which the license
was issued during the prior year, either through the sale of merchandise
or the sale of services or derived through transactions of the licensee,
whether such sales, services or transactions are for cash or credit.
c. Computation of tax:
|
Gross Sales
|
Fee
(per year)
|
---|
|
Less than $10,000
|
$20.00
|
|
More than $10,000 and less than $30,000
|
$30.00
|
|
More than $30,000 and less than $50,000
|
$40.00
|
|
More than $50,000 and less than $70,000
|
$60.00
|
|
More than $70,000 and less than $100,000
|
$90.00
|
|
More than $100,000 and less than $200,000
|
$120.00
|
|
More than $200,000 and less than $500,000
|
$150.00
|
|
More than $500,000 and less than $1,000,000
|
$180.00
|
|
More than $1,000,000 and less than $2,000,000
|
$250.00
|
|
More than $2,000,000
|
$350.00
|
d. New businesses shall pay the minimum fee for the license for its
initial year of operation.
32. Miniature golf course: thirty dollars ($30.00) per year.
33. Natural Gas Company.
a. The word "person," when used in this Subsection, shall include any
individual, firm, copartnership, joint partnership, joint adventure,
association, corporation, estate, business trust, trustee, receiver,
syndicate, or any other group or combination acting as a unit, in
the plural as well as the singular number.
b. Every person now or hereafter engaged in the business of supplying
natural gas service for compensation for any purpose in the City of
Charleston, Missouri, except industrial and municipal accounts, shall
pay to the City of Charleston, Missouri, as a license tax, a sum equal
to five percent (5%) of the gross receipts from such business.
c. It is hereby made the duty of every person engaged in the business
described in the foregoing Subsection hereof to file with the Clerk
of the City of Charleston, Missouri, on the 20th day of July and January
of each year a sworn statement of the gross receipts from such business
for the six (6) calendar months preceding the filing of such statement.
The Clerk of the City of Charleston, Missouri, or his/her duly authorized
Deputy shall be and he/she is hereby authorized to investigate the
correctness and accuracy of the statement required and for that purpose
shall have access at all reasonable times to the books, documents,
papers and records of any person making such statement in order to
ascertain the accuracy thereof.
d. Every person now or hereafter engaged in the business described in Subsection
(A)(33)(c) hereof shall pay to the City Collector on the 30th day of July and January of each year an amount equal to five percent (5%) of said person's gross receipts for said business for the preceding six (6) calendar months.
e. The tax herein required to be paid shall be in lieu of any other occupation tax, but nothing herein contained shall be so construed as to exempt any such person from the payments to the City of Charleston, Missouri, of the tax which the City of Charleston, Missouri, levies upon the real or personal property belonging to any such person, nor the tax required of merchants and/or manufacturers for the sale of anything other than natural gas service, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than an occupation tax on the business described in Subsection
(A)(33)(b) hereof.
f. Any person engaged in the business described in Subsection
(A)(33)(b) hereof who shall violate any of the provisions of the foregoing Subsection, shall be deemed guilty of an ordinance violation and upon conviction thereof shall be fined not less than one hundred dollars ($100.00), nor more than five hundred dollars ($500.00). Each day's violation of this Subsection shall constitute a separate offense.
34. Newspaper distributor: forty dollars ($40.00) per year.
35. Pawnbrokers: forty-five dollars ($45.00) per year.
36. Peddler:
a. Fees.
(1)
Sixty dollars ($60.00) per year.
(2)
Thirty-seven dollars and fifty cents ($37.50) per six (6) months.
(3)
Twenty-two dollars and fifty cents ($22.50) per three (3) months.
(4)
Three dollars ($3.00) per day.
b. Whoever shall deal in the selling of patents, patent rights, patent
or other medicines, lightning rods, goods, wares or merchandise, except
pianos, organs, sewing machines, books, charts, maps and stationery,
agricultural and horticultural products, including milk, butter, eggs
and cheese by going about from place to place in the City of Charleston,
Missouri, to sell the same, is declared to be a "peddler."
37. Photographers: fifteen dollars ($15.00) per year.
38. Real estate agent or broker: thirty-seven dollars and fifty cents
($37.50) per year.
39. Sanitation and waste removal company: one hundred dollars ($100.00)
per year.
40. Sewing machine agent: fifteen dollars ($15.00) per year. No such
tax shall be required of a licensed merchant selling or dealing in
sewing machines in connection with his/her other business.
41. Sign painters and sign makers: twenty-five ($25.00) per year.
42. Subcontractors (All Types). Any person, who in the capacity of an
independent contractor, contracts with any contractor to perform a
particular job or jobs, whether the remuneration received for performing
the job or jobs is on a cost plus basis, a flat sum basis, or salary
basis computed at so much per hour, each: thirty-seven dollars and
fifty cents ($37.50) per year.
43. Tax preparers and bookkeeping services: twenty-five dollars ($25.00)
per year.
44. Taxicab service: twenty-five dollars ($25.00) per year.
45. Telecommunication service.
a. Definitions. As used in this Section, the term "gross receipts" means
the aggregate amount of all sales and charges, exclusive of sales
and charges for the commodities or services relative to the business
supplying telephone or telephone service for compensation in the City
during the period, less credits, refunds, sales taxes, and uncollectible
accounts actually charged off during the period.
Effective July 1, 2006, to the extent required by Section 92.083,
RSMo., as used in this Section:
(1)
The term "gross receipts" shall be construed to mean all receipts
from the retail sale of telecommunications service taxable under Section
144.020 RSMo., and from any retail customer now or hereafter exempt
from State sales tax; and
(2)
The terms "telephone service," "telecommunications service,"
"telecommunications," "local exchange service," "local exchange telephone
transmission service," "exchange telephone service," and similar terms
shall be construed to mean telecommunications service as defined in
Section 92.077, RSMo., which as of the date of adoption hereof provides
that "telecommunications service" has the same meaning as such term
is defined in Section 144.010, RSMo., which in turn as of the date
of adoption hereof provides that "telecommunications service" means
the transmission of information by wire, radio, optical cable, coaxial
cable, electronic impulses or other similar means, further provides
that as used in this definition, "information" means knowledge or
intelligence represented by any form of writing, signs, signals, pictures,
sounds or any other symbols, and further provides that "telecommunications
service" does not include the following if such services are separately
stated on the customer's bill or on records of the seller maintained
in the ordinary course of business:
(a)
Access to the Internet, access to interactive computer services
or electronic publishing services, except the amount paid for the
telecommunications service used to provide such access;
(b)
Answering services and one-way paging services;
(c)
Private mobile radio services which are not two-way commercial
mobile radio services such as wireless telephone, personal communications
services or enhanced specialized mobile radio services as defined
pursuant to Federal law; or
(d)
Cable or satellite television or music services.
|
The phrase "to the extent required by law" shall mean that the
action is required or permitted by State law in order for the City
to continue to receive municipal telecommunications tax revenues under
this Article.
|
b. Tax Levied.
(1)
Every person now or hereafter engaged in the business of selling
telephones and telecommunications and telephonic service and telecommunications
services for compensation for any purpose in the City shall pay to
the City, as a license or occupation tax, two and two tenths percent
(2.2%) of the gross receipts from such business in the City effective
from and after July 1, 2006; provided however, that in the event HB
209 is declared to be invalid by the Missouri Supreme Court or other
court of competent jurisdiction, is repealed or for any reason, is
no longer applicable to the City, then the effective rate shall revert
to a tax rate of five percent (5%) of gross receipts, or in the event
HB 209 is amended to change the rate the City is required to use,
or the Missouri Department of Revenue informs the City that a different
rate should be used, then in such events such different tax shall
be utilized by the Director of Finance in the collection of said tax
from and after July 1, 2006 or other date, if applicable.
(2)
To the extent required by law, the City Manager of the City
is hereby authorized and directed to promulgate and publish the revenue
neutral rates to be applied in the City of Charleston for bills to
be rendered on or after July 1, 2006, based on the rate information
supplied by the Director of Revenue of the State of Missouri.
(3)
Effective July 1, 2006, to the extent required by law, notwithstanding
the provisions of any municipal business license tax (as defined in
Section 92.077, RSMo.) ordinance, this tax shall be based solely and
exclusively on those gross receipts of telecommunications companies
(being any company doing business in the State of Missouri that provides
telecommunications service) for the retail sale of telecommunications
services which are subject to taxation under Sections 144.010 and
144.020, RSMo.
(4)
The City shall notify the Director of the Department of Revenue
in writing within thirty (30) days of any change in the tax rate to
the extent required by Section 92.086, RSMo.
c. Statement Of Gross Receipts Required — Payment Of Tax —
Credit For Service Rendered City.
(1)
All persons engaged in the businesses described in Section
605.190(A)(45)(a) in the City are hereby required to file with the City Collector a sworn statement showing the gross receipts of such business within the City. For the business transacted and the gross receipts each month, a statement shall be due and filed by the last day of the following month. At the same time the statement is required to be filed, payment of the tax due on the gross receipts reported in the statement shall be made to the City of Charleston at the rate set forth in Section
605.190(A)(45)(b). The payment shall be a license to operate for the month immediately succeeding the month in which the payment is made.
(2)
Effective July 1, 2006, to the extent required by law, the Director
of the Department of Revenue for the State of Missouri shall collect,
administer and distribute telecommunications business license tax
revenues in accordance with the provisions of Sections 92.074 to 92.098,
RSMo., and returns filed by telecommunications companies with the
Director and tax payments made by such companies to the Director pursuant
to such Statutes shall take the place of the statements and payments
described above.
d. Tax To Be In Lieu Of Other Occupation Taxes. The tax required to be paid under Section
605.190(A)(45)(b) shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Section
605.190(A)(45)(a). Except as otherwise required by Sections 92.074 to 92.098, RSMo., nothing contained in this Article shall be construed to exempt any person to which this Subsection is applicable from payment to the City of any taxes, other than occupation license taxes, levied by the City upon such person or the real or personal property of such person.
e. Investigation Of Gross Receipts Statement. The City Collector, City
Manager and such other persons as may be designated by the City Council,
from time to time, is and are hereby authorized to investigate the
correctness and accuracy of any statement filed under the provisions
of Section 620.200 and for that purpose shall have access at all reasonable
times to the books, documents, papers and records of any person filing
such statement. Effective July 1, 2006, any audit of a telecommunications
company for purposes of Sections 92.074 to 92.098, RSMo., shall be
conducted pursuant to such statutes and any rules promulgated thereunder.
f. Violations — Penalties.
(1)
Any person engaged in any of the businesses described in Section
605.190(A)(45)(a) who shall violate any of the provisions of this Subsection shall be deemed guilty of an ordinance violation and upon conviction thereof shall be subject to punishment as provided in Section
100.220 of this Code.
(2)
Delinquent taxes under this Article shall be subject to the
penalties as provided for by other ordinances of the City, now or
hereafter enacted, relating to penalties upon delinquent taxes.
(3)
To the extent required by law, unless specifically stated otherwise
in Sections 92.074 to 92.098, RSMo., taxpayer remedies, enforcement
mechanisms, tax refunds, tax protests, assessments, and all other
procedures regarding the tax imposed by this Article shall be the
same as those provided in Chapter 144, RSMo.
g. Construction. To the extent required by law, in all respects this
Subsection shall be interpreted, construed and applied consistent
with the requirements of Sections 92.074 to 92.098, RSMo.
46. Termite and pest control companies or agents: twenty-five dollars
($25.00) per year.
47. Theaters and motion-picture shows: ninety dollars ($90.00) per year.
48. Undertakers and morticians: seventy-five dollars ($75.00) per year.
49. Used clothing dealers: twenty-five dollars ($25.00) per year; three
dollars ($3.00) per day.
50. Vacuum cleaner agent: fifteen dollars ($15.00) per year.
51. Warehouse: fifteen dollars ($15.00) per year.