City of Farmington, MO
St. Francois County
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Table of Contents
Table of Contents
[Code 1974 §610.010; CC 1984 §27-26]
As used in this Chapter, the following words and phrases shall have the meanings respectively ascribed to them:
MANUFACTURER
Includes every person who shall hold or purchase personal property for the purpose of adding to the value thereof by any process of manufacturing, refining, or by the combination of different materials.
MERCHANT
Includes every person who shall deal in the selling of goods, wares and merchandise at any store or place occupied for that purpose. Every person doing business in this City who shall, as a practice in the conduct of any 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 their 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 their sales be similar or different types of goods than the type, if any, regularly manufactured, processed or sold by the seller. The term "merchant" shall be construed to include merchants, commission merchants, grocers, manufacturers and dealers in drugs and medicines, except physicians for medicines used in their practice, whether trading as wholesale or retail dealers.
[Code 1974 §610.020; CC 1984 §27-27]
All merchants in this City shall pay an ad valorem tax, equal to that which is levied upon real estate, on the highest amount of all goods, wares and merchandise which they may have in their possession or under their control, whether owned by them or consigned to them for sale, at any time between the first (1st) Monday in January and the first (1st) Monday in April in each year. This ad valorem tax shall be based upon the value of the goods, wares and merchandise placed thereon by the County Assessor and the County Board of Equalization under the provisions of Chapters 137 and 138, RSMo.
[1]
Editor’s Note: Former Section 607.030, City Clerk Shall Make and Deliver to County Collector Merchants' and Manufacturers' Tax Book, derived from Code 1974 §610.040 and CC 1984 §27-29, was repealed 8-26-2013 by §3 of Ord. No. 2-22.
[Code 1974 §610.050; CC 1984 §27-30]
All taxes fixed and provided for by this Article shall be due and payable on the first (1st) day of October of each year.
[Code 1974 §610.070; CC 1984 §27-31]
When any person shall commence a business of manufacturing or merchandising in this City after the first (1st) Monday of June in any year, he/she shall furnish to the City of Farmington on the first (1st) day of November next succeeding a statement, duly verified, of the largest amount of goods, wares or merchandise which he/she had on hand or subject to his/her control, whether owned by him/her or consigned to him/her for sale, on the greatest aggregate amount of raw materials and finished products and the aggregate value of all tools, machinery and appliances used in conducting his/her manufacturing business or owned by him/her on the first (1st) day of any month between the time when he/she commenced business as a merchant or manufacturer on the first (1st) day of November next succeeding, upon which statement he/she shall pay the same rate of tax as other merchants or manufacturers to be determined by the number of months in business in any calendar year.
[1]
Editor's Note — Reference to city collector has been changed to "City of Farmington" at the direction of the city in Supp. #3, 4-2011.
[Code 1974 §605.150(C); CC 1984 §27-81]
A. 
Every person defined to be a merchant or manufacturer in Section 607.010 shall, on or before the first (1st) day of October of each year, or on or before the day upon which any such person engages in business as a merchant or manufacturer, file with the City of Farmington an application, in writing, for a license to conduct his/her business for a period ending on the thirtieth (30th) day of September then next following. The application shall be made in a form to be prescribed by the City of Farmington and shall contain a statement setting forth an estimate of the gross receipts from his/her business during the period for which the license shall apply.
B. 
At the time of the filing of his/her application, every merchant or manufacturer shall pay, or cause to be paid to the City of Farmington, the license tax provided for in Section 607.070 and, upon payment thereof, the City of Farmington shall issue a license entitling that person to conduct his/her business in the City for the period of time ending on the thirtieth (30th) day of September then next following.
C. 
No license shall be issued pursuant to this Chapter until the merchant or manufacturer is in possession of a retail sales license issued by the State of Missouri, and a statement from the Missouri Department of Revenue that the licensee owes no tax due under the Revised Statutes of Missouri, Sections 144.010 to 144.510 or Sections 143.191 to 143.261.
[Ord. No. 7-77 §1, 3-28-2016]
The date of issuance of the statement from the Missouri Department of Revenue required by this Paragraph (C) shall be no more than ninety (90) days before the date of submission for application or renewal of the business license.
D. 
No person shall engage business as a merchant or manufacturer until a license has been issued by the City of Farmington pursuant to this Article.
[Ord. No. 7-77 §1, 3-28-2016]
[1]
Editor's Note — Reference to city collector has been changed to "City of Farmington" at the direction of the city in Supp. #3, 4-2011.
[Code 1974 §605.150(B); CC 1984 §27-82]
A. 
Every merchant or manufacturer shall pay to the City an annual license tax in an amount to be determined as follows:
1. 
The sum of $.0005 of gross receipts if not in excess of one hundred thousand dollars ($100,000.00);
2. 
The sum of fifty dollars ($50.00) plus $.0002 of gross receipts in excess of one hundred thousand dollars ($100,000.00) but not to exceed one million dollars ($1,000,000.00); or
3. 
The sum of two hundred thirty dollars ($230.00) plus $.0001 of gross receipts in excess of one million dollars ($1,000,000.00).
B. 
The minimum license tax under this Section shall be ten dollars ($10.00).
[Code 1974 §605.150(D); CC 1984 §27-83; Ord. No. 2-22 §4, 8-26-2013]
Each merchant and manufacturer shall record all sales made by him/her and shall make the record available to the City upon request to verify the gross receipts reported for the purpose of determining the amount of tax due under this Article.
[1]
Editor’s Note: Former Section 607.090, Final Settlement of License Fee – Sworn Statement Required, derived from Code 1974 §605.150(C) and CC 1984 §27-84, was repealed 8-26-2013 by §5 of Ord. No. 2-22.
[Code 1974 §605.150(E); CC 1984 §27-85]
If any merchant or manufacturer fails, neglects or refuses to provide and deliver the statement required in this Article and to pay the license tax provided for in this Article on or before the twentieth (20th) day of October in each year, he/she shall be deemed guilty of an ordinance violation and, in addition to other penalties, the City of Farmington shall assess the aggregate amount of sales of any such merchant or manufacturer at double their value to be ascertained by the best information he/she can obtain, and he/she shall also report the delinquent to the City Attorney who shall proceed against the delinquent as is provided by law.
[1]
Editor's Note — Reference to city collector has been changed to "City of Farmington" at the direction of the city in Supp. #3, 4-2011.
[Code 1974 §605.150(F); CC 1984 §27-86]
Whoever shall make or file with the City of Farmington under the provisions of this Article a false statement under oath shall, on conviction thereof, forfeit his/her license and it shall be the duty of the City Clerk or his/her designee to carefully examine all statements filed with him/her and to prosecute all violations of this Article according to law; provided, that before instituting any such prosecution he/she shall give the merchant or manufacturer an opportunity of explaining the statement and correcting it if inadvertently made; and if it shall appear to the City Clerk or his/her designee that any such false statement was willfully and corruptly made, he/she shall report all the facts to the City Attorney.
[1]
Editor's Note — Reference to city collector has been changed to "City of Farmington" at the direction of the city in Supp. #3, 4-2011. Reference to city collector has been changed to "city clerk or his/her designee" at the direction of the city in Supp. #3, 4-2011.
[Ord. No. 2-22 §6, 8-26-2013]
The license of any merchant or manufacturer licensed pursuant to this Chapter shall be revoked if, after a hearing, the merchant or manufacturer is found to have: 1) violated this Chapter; 2) made false statements in the application for a business license; 3) or conducted business in such a manner as to constitute a breach of the peace or a menace to the health, safety or general welfare of the public; or 4) had his or her Missouri sales tax license revoked by the Missouri Department of Revenue. The hearing required by this Section shall be conducted by the City Council. The vendor shall be given written notice of the hearing and the purported grounds for the revocation at least ten (10) days prior to the hearing. The hearing shall be conducted in accordance with Missouri's Administrative Hearing Act.