[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:
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.
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.
[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.
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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.
