[CC §7.12; Ord. No. 349 §2, 12-5-1988]
Every person who shall engage in the production of any article, thing or object, by skill or labor from or by chemical process devised and directed by human skill or by the employment of machinery, out of raw materials or from matter which has already been subject to artificial forces or to which something has been added to change its natural condition or who shall purchase and sell manufactured articles such as he manufactures or uses in manufacturing, shall be considered a "manufacturer" for the purpose of this Chapter.
[CC §7.13; Ord. No. 349 §2, 12-5-1988]
Every manufacturer, before doing or offering to do business as such, shall procure from the City Manager's Office an occupancy permit and business license in conformity with the provisions of this Chapter. Application for such occupancy permit and license shall be on forms furnished by the City Manager's Office.
[CC §7.14; Ord. No. 349 §2, 12-5-1988]
A manufacturer's license shall not be transferable and shall not entitle the licensee to carry on a business at more than one (1) place in the City at the same time. 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 §7.15; Ord. No. 349 §2, 12-5-1988; Ord. No. 832 §§4 — 5, 6-6-2005]
A. 
New Manufacturers. When any person commences business in the City as a manufacturer, they shall make application to the City Manager's Office for an occupancy permit and business license and pay the minimum license tax of two hundred twenty-five dollars ($225.00). At the same time they must submit an estimate of the aggregate dollar value of all goods to be made by said manufacturer for the upcoming year, and pay the balance of any 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 a certified statement of the annual aggregate sales during the preceding calendar year, and a certified copy of their annual sales tax form or copies of sales tax coupons mailed into the State throughout the year, showing the total amount of gross gales for the previous calendar year, and an estimate of the aggregate dollar value of all goods to be made by said manufacturer for the upcoming year, and pay the balance of any license tax which may be due on such sales.
B. 
Renewals. Prior to March first (1st) of each year, every manufacturer shall, whether notified or not, furnish the City Manager a certified statement of the aggregate amount of all sales made by such manufacturer during the preceding calendar year, a certified copy of their annual sales tax form or copies of sales tax coupons mailed into the State throughout the year showing the total amount of gross sales for the previous calendar year, and their estimate of the aggregate dollar value of all goods to be made by said manufacturer for the upcoming year, and pay the balance of any license tax which may be due on such sales.
C. 
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 signed by the merchant or his authorized agent.
D. 
Statements of Conduct of Business. When required to assess the proper amount of tax, the manufacturer will provide to the City any information necessary to determine the correct tax. This statement will be made in writing to the City Manager's Office.
E. 
Basis of Estimate. In estimating such values, manufacturers engaged in business in the City of St. John during the preceding calendar year, or fraction thereof, shall base their estimate upon the actual value of goods manufactured during such preceding calendar year. A manufacturer commencing business during the calendar year shall estimate the value of goods to be manufactured for the unexpired portion of the current calendar year based upon the best information obtainable, but in no event shall it pay less than the minimum tax provided by this Chapter.
F. 
Adjusted Return. At the close of each calendar year, and upon application for a renewal license for the then-current year, each manufacturer shall, in addition to the estimate required for the then-current calendar year, make an adjusted return for the preceding calendar year, showing the actual value of goods manufactured during such preceding calendar year, the tax due thereon and the amount of tax previously paid. If the adjusted return shows that the manufacturer has overpaid its tax, it shall be entitled to a refund or to a credit on its tax for the then-current calendar year, but if such return shall show that it shall have underpaid its tax, it shall pay the additional tax due.
[CC §7.16; Ord. No. 349 §2, 12-5-1988; Ord. No. 765 §1, 5-19-2003]
A. 
There shall be levied and collected by the City Manager of the City of St. John, a manufacturer's license tax for each calendar year, or portion thereof, on the aggregate sales by such manufacturer, as hereinabove provided, which is computed as follows:
1. 
Taxation of the first $25,000.00 of aggregate sales. On the first twenty-five thousand dollars ($25,000.00) or fraction thereof the sum of two hundred twenty-five dollars ($225.00), shall be the minimum tax hereunder.
2. 
Taxation of amounts between $25,000.00 and $500,000.00. Amounts in excess of twenty-five thousand dollars ($25,000.00) but not in excess of five hundred thousand dollars ($500,000.00) 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., Manufacturer's tax on income of fifty-seven thousand five hundred dollars ($57,500.00) would be two hundred twenty-five dollars ($225.00) for the first twenty-five thousand dollars ($25,000.00), plus thirty-three dollars ($33.00) (one dollar ($1.00) tax on each one thousand dollars ($1,000.00) or fraction over twenty-five thousand dollars ($25,000.00), which would equal a total tax of two hundred fifty-eight dollars ($258.00)].
3. 
Taxation of amounts between $500,000.00 and $1,000,000.00. Amounts in excess of five hundred thousand dollars ($500,000.00) but not in excess of one million dollars ($1,000,000.00), shall be taxed the sum of seventy-five cents ($.75) for each one thousand dollars ($1,000.00) or fraction thereof, in addition to the amounts provided in Subsections (1) and (2) above.
4. 
Taxation of amounts in excess of $1,000,000.00. Amounts in excess of one million dollars ($1,000,000.00), shall be taxed the sum of fifty cents ($.50) for each one thousand dollars ($1,000.00) or fraction thereof, in addition to the amounts provided in Subsections (1), (2) and (3) above with a minimum fee of one hundred fifty dollars ($150.00).
[CC §7.17; Ord. No. 349 §2, 12-5-1988]
It shall be the duty of each manufacturer to keep a proper book and enter in ink an account of the dollar value of all goods manufactured by him which account shall always be open to the inspection of the City Manager's Office to verify the returns made by him.
[CC §7.18; Ord. No. 349 §2, 12-5-1988; Ord. No. 832 §6, 6-6-2005]
A. 
In the event any manufacturer shall fail or refuse to deliver the statements herein required to the City Manager's Office and to pay the manufacturer's license tax levied by this Chapter prior to March first (1st) of each year and in the event such manufacturer shall continue to operate their business on or after March first (1st), and to sell and/or manufacture goods, wares, and merchandise, in the City of St. John, upon conviction thereof such manufacturer shall be punished by a fine as provided in Section 605.200, and each day of sales of goods, wares and merchandise hereunder in violation of the provisions of this Chapter shall constitute a separate offense.
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.