The following shall apply to all businesses defined in Chapter 605, Business Licenses and Occupational Taxes, unless stated otherwise:
[Ord. No. 1038 §1, 7-21-2014]
All applications for new or renewal business licenses shall
be subject to review by the City Manager, and it is his discretion
to either issue\renew or not issue\not renew said license. In the
event the said license is not issued\not renewed by the City Manager,
said applicant shall have the right to appear before the City Council
at its next regularly scheduled meeting to appeal the City Manager's
decision on the license.
[Ord. No. 1038 §1, 7-21-2014]
The City Manager shall have the right to suspend or revoke a
business license. In the event said license is suspended or revoked
by the City Manager, said business owner shall have the right to appear
before the City Council at its next regularly scheduled meeting to
appeal the decision of the City Manager.
[CC §7.01; Ord. No.
349 §2, 12-5-1988]
A.
Any
person engaged in or carrying on the business of selling any goods,
wares, merchandise, or services at any store, stand or place occupied
for that purpose within the City of St. John is hereby declared to
be a "retail or wholesale business". The term "business", "merchant", "retail merchant" and "wholesale
merchant" as used in this Chapter includes not only any person
who sells goods, wares and merchandise at retail or wholesale to customers,
but shall also include any person conducting any business in connection
with contracts for services of any kind, except as is or may be otherwise
provided by this Code or State law.
B.
No
person shall be granted a license under this Chapter unless such person
is of good moral character, nor shall any corporation be granted a
license hereunder unless the managing officer of such corporation
is of good moral character. It is the City Manager's responsibility
to devise a procedure by which to determine if an applicant is of
good moral character.
[CC §7.02; Ord. No.
349 §2, 12-5-1988]
Every person coming within the foregoing definitions of a business,
before doing or offering to do business as such, shall procure from
the City Manager's Office an occupancy permit and a business license
therefor in conformity with the provisions of this Chapter.
[CC §7.03; Ord. No.
349 §2, 12-5-1988]
It shall be the duty of the City Manager's Office to furnish
the appropriate forms for business/manufacturers' licenses, applications
and affidavits as required by this Chapter.
[CC §7.04; Ord. No.
349 §2, 12-5-1988]
No license hereunder shall be transferable or assignable from
one (1) person, partnership, or corporation to another. Any significant
change in the ownership, corporation structure, officers and/or managers
must be registered with the City of St. John and the process of application
(excluding license fee assessment) must be repeated for all new owners,
officers and managers.
[CC §7.05; Ord. No.
349 §2, 12-5-1988]
It shall be the duty of each business to keep proper books or
records of all gross sales made by such business.
[CC §7.06; Ord. No.
349 §2, 12-5-1988]
Any person who makes or files a false statement with the City
Manager's Office under the provisions of this Chapter shall forfeit
his license and be deemed guilty of a misdemeanor. It shall be the
duty of the City Manager's Office to carefully examine all statements
filed with them and to initiate prosecution of all violations of this
Chapter according to law. Before instituting any such prosecution,
they shall give the merchant an opportunity to explain the statement
and to correct it if inadvertently made. If it appears to the City
Manager that such false statements were willfully made, he shall report
all the facts to the City Attorney.
[CC §7.07; Ord. No.
349 §2, 12-5-1988; Ord. No. 832 §1, 6-6-2005]
A.
In the event any business shall fail or refuse to deliver the statements herein required to the City Manager's Office and to pay the merchant's license tax levied by this Chapter prior to March first (1st) of each year and in the event such business shall continue after said first (1st) day of March to operate their business and to sell goods, wares, and merchandise in the City of St. John, upon conviction thereof, such business shall be punished by a fine as provided in Section 605.200 hereof, and each day of sales of goods, wares and merchandise hereunder in violation of the provisions of this Chapter shall constitute a separate offense. Any business that ceases operations prior to February first (1st), shall be assessed the minimum license fee.
B.
In
the event any business shall fail to license their business within
five (5) days after which they have been issued their first (1st)
summons, the City Manager may, at his discretion, force the unlicensed
business to close until all back license taxes and penalties are paid.
Payment of said taxes and penalties in no way releases said business
from appearing in the Municipal Court to answer any charges which
may have been filed against them.
[CC §7.08; Ord. No.
349 §2, 12-5-1988; Ord. No. 832 §§2 —
3, 6-6-2005]
A.
Final Statement. Every retail or wholesale business shall,
whether notified or not, furnish the City Manager's Office prior to
March first (1st) of each year, a notarized statement of the aggregate
amount of all sales made by such business during the preceding calendar
year, and a copy of their sales tax form(s) or sales tax coupon(s)
mailed into the State showing the total amount of gross sales for
the previous calendar year, and pay the balance of any license tax
which may be due on such sales.
B.
Estimated Statement. Prior to March first (1st) of each
year, whether notified or not, every retail and wholesale business
shall file with the City Manager's Office a notarized statement of
the estimated gross sales for their business during the current calendar
year and pay the license fee based upon such estimated sales.
C.
New Merchants. Any person who commences business in the
City as a retail/wholesale merchant, shall make application to the
City Manager's Office for an occupancy permit and business license
and pay the minimum license tax of one hundred fifty dollars ($150.00).
At the same time they must submit a notarized estimate of gross sales
expected during the current year and pay the appropriate license tax
which may be due on such sales. Thereafter, prior to March first (1st)
of the following calendar year, such merchant shall file with the
City Manager's Office a notarized statement of the annual gross sales
during the preceding calendar year, and a copy of their sales tax
form(s) or sales tax coupon(s) mailed into the State showing the total
amount of gross sales for the previous calendar year, and pay the
additional license tax for such year, if any.
D.
Statement Under Oath. The statements required under this
Section shall be notarized and in writing on forms furnished by the
City Manager's Office, and verified by affidavit of the merchant or
his authorized agent.
E.
Statements of Conduct of Business. When required to assess
the proper amount of merchant tax, the merchant will provide to the
City the number of beauticians, chairs, bowling alleys, and/or salesmen,
housed within an operational location; and any other such information
necessary to determine the correct tax. This statement will be made
on forms furnished by the City Manager's Office.
[CC §7.09; Ord. No.
349 §2, 12-5-1988; Ord. No. 765 §1, 5-19-2003]
A.
A business license tax is hereby levied upon each business as defined in Section 605.010, and upon each separate place of business of such merchant; and license tax shall be computed on the amount of gross sales in the City of St. John during the preceding calendar year and on the estimated gross sales for the upcoming year as follows:
1.
Taxation of the first $25,000.00 of gross sales. On the first twenty-five thousand dollars ($25,000.00) or fraction
thereof, the sum of one hundred fifty dollars ($150.00), which shall
be the minimum tax hereunder.
2.
Taxation of amounts between $25,000.00 and $1,000,000.00. Amounts in excess of twenty-five thousand dollars ($25,000.00) but not in excess of one million dollars ($1,000,000.00) shall be taxed the sum of one dollar ($1.00) for each one thousand dollars ($1,000.00), or fraction thereof, in addition to the amount provided in Subsection (1) above.
[e.g., Merchant's tax on income of fifty-seven thousand dollars
($57,000.00) would be one hundred fifty dollars ($150.00) for the
first twenty-five thousand dollars ($25,000.00), plus thirty-two dollars
($32.00) (one dollar ($1.00) tax on each thousand dollars ($1,000.00)
or fraction thereof over twenty-five thousand dollars ($25,000.00)),
which would equal a total tax of one hundred eighty-two dollars ($182.00).]
3.
Taxation of amounts between $1,000,000.00 and $2,000,000.00. Amounts in excess of one million dollars ($1,000,000.00), but not in excess of two million dollars ($2,000,000.00), shall be taxed the sum of seventy-five cents ($.75) for each one thousand dollars ($1,000.00) or fraction thereof, in addition to the amounts provided in Subsections (1) and (2) above.
5.
Wholesale merchants taxation. The license fee for wholesale merchants shall be eighty percent (80%) of the amount set forth in Subsections (1), (2), (3) and (4) above with a minimum fee of one hundred fifty dollars ($150.00) for retail merchants and shall be computed in like manner.
[e.g., Business tax on wholesale income of one million five
hundred thousand dollars ($1,500,000.00) would be one hundred fifty
dollars ($150.00) for the first twenty-five thousand dollars ($25,000.00),
plus nine hundred seventy-five dollars ($975.00) (one dollar ($1.00)
tax on each one thousand dollars ($1,000.00) or fraction thereof over
twenty-five thousand dollars ($25,000.00) up to one million dollars
($1,000,000.00), plus three hundred seventy-five dollars ($375.00)
(seventy-five cent ($.75) tax on each one thousand dollars ($1,000.00)
or fraction thereof over one million dollars ($1,000,000.00)) = $1,400.00
x 80% = $1,120.00 total tax due].
[CC §7.10; Ord. No.
349 §2, 12-5-1988]
The blank license application provided for in Section 605.050 shall be made and entered as a sworn statement required by this Chapter.
[CC §7.11; Ord. No.
349 §2, 12-5-1988]
This Chapter and any business license issued herein shall not
be construed to authorize any merchants to operate a "dram" shop. A "dram" shop being a business selling paraphernalia,
apparatus, materials or equipment associated with controlled substances.
[Ord. No. 712 §1, 9-17-2001]
This Chapter and any business license issued herein shall not
be construed to authorize any merchants to operate a business which
sell products or provides adult entertainment, to include but not
be limited to adult bookstores; adult novelty stores; adult video
stores; adult entertainment, which provides or can be construed as
exotic, provocative, or semi-nude or sexually explicit dancing or
any other sexually oriented business, irrespective of the issuance
of any license to serve alcoholic beverages.
