Editor's Note — Ord. no. 08-930 §1, adopted November
18, 2008, repealed ch. 605 "licensing and taxation of merchants and
businesses", and enacted the new provisions set out herein. Former
ch. 605 derived from ord. no. 04-846 §1, 9-14-2004. Subsequently,
ord. no. 09-938 §1, adopted August 11, 2009, repealed ch. 605
and enacted new provisions set out herein. Former ch. 605 derived
from ord. no. 08-930 §1, 11-18-2008. Subsequently, ord. no. 10-950
§1, adopted February 23, 2010, repealed ch. 605 and enacted the
new provisions set out herein. Former ch. 605 derived from ord. no.
09-938 §1, 8-11-2009; ord. no. 10-949 §1, 1-12-2010.
[Ord. No. 10-950 §1, 2-23-2010]
The following definitions will govern the construction of this
Chapter:
All of the money, property, services or other considerations
charged for or received or derived from their business activities
and includes, but is not limited to, receipts and charges for and
from sales, rental, hiring, admissions prices, compensation, personal
services, service charges, commissions, contracts, fees, penalties,
bonuses and services of a trade or occupation or other rights received
or charged for any combination of services and property or use thereof
or admittance or privilege granted; all commissions received and retained
by any commissioned broker, including real estate agents, brokers,
insurance brokers, insurance agents; all operating revenues of banks
including, but not limited to, service charges, interest on loans,
mortgages and bonds; revenue of insurance companies limited to direct
premiums received from Missouri policy holders less all claims and
benefits paid, increases in policy reserves, and insurance licenses,
licenses and fees (except income taxes), in accordance with the reporting
requirements of regulatory authorities, Federal or State. However,
gross receipts does not include the following:
Receipts of taxes levied by Municipal, State and Federal governments
and collected by the seller.
Receipts of traded merchandise recorded as cash receipts and
resold and recorded as a sale or resale.
Inter-departmental sales within the organization of the seller.
Such part of the sales price of property returned by the purchaser
as is refunded either in cash or in credit.
Receipts of refundable deposits, except that portion of refundable
deposits forfeited and taken into the gross receipts of the seller.
Receipts from the sale of intoxicating or non-intoxicating beer
provided that such sales are subject to a separate license fee of
the City.
In the case of a parent company whose books of record reflect
the sales of its subsidiary or subsidiaries, the receipts of sales
of such subsidiary or subsidiaries may be excluded except for such
subsidiary or subsidiaries whose plat or place of business is located
within the limits of the City of Charlack, unless such subsidiary
or subsidiaries so located in the City of Charlack are separately
licensed.
The year beginning July first (1st) and ending June thirtieth
(30th) of the following year.
Every person engaged in treating, processing, refining, improving,
combining, fabricating, assembling or otherwise adding to the usability,
value or appearance of commodities and other personal property, whether
done on order or for sale upon expected or anticipated demand or orders
for the manufactured goods.
Every person who shall make or cause to be made any wholesale
or retail sale or sales as a jobber of goods, wares and merchandise
to any person, who renders services in connection with any such sale,
at any store, stand or place in the accommodation sales, sales on
consignment, or whether the subject of said sales be a different type
of goods than those regularly manufactured, processed or sold by said
dealer or a proprietor of rental property.
An individual, partnership, corporation or association and
groups of, or associated, individuals, partnerships, corporations
or associations.
Any transfer, exchange or barter of tangible personal property
for a consideration of money, property or service or any combination
thereof.
All callings, businesses, dealers, trades, avocations, pursuits,
professions not exempt by law, occupations and enterprises with the
exception of merchants, manufacturers and businesses included in this
Section and excluding those specifically exempted from local licensing
by Statutes of the State of Missouri, and shall be construed to include
the selling of goods, wares and merchandise other than from a store,
stand or place of business in the City of Charlack; persons dealing
in or rendering services of any and all kinds to persons or property,
and persons renting or hiring property or facilities to others, and
those who conduct activities for which an admission is charged or
consideration is received for attendance at performances, shows, spectacles
or other events, or for participation in contests or games or for
use of facilities or accommodations operated or maintained by such
person.
[Ord. No. 10-950 §1, 2-23-2010]
A.
Every
merchant, manufacturer, proprietor of rental property or service occupation
before doing or offering to do business as such, shall procure and
pay for a license therefor, to the City Clerk pursuant to the provisions
set forth in this Chapter and shall set forth all information required
by said application.
B.
Every
merchant, manufacturer and service occupation ("collectively business")
not required to pay a license fee based upon a flat fee shall pay
a license fee of 0.05% (one-twentieth of one percent)[1] of gross receipts for the business license fees due July
1, 2010, and shall not exceed 0.075% (three-fortieths of one percent)
of gross receipts for the business license fees due July 1, 2011,
if its annual gross receipts are ten thousand dollars ($10,000.00)
or above, and shall pay for said license fee on or before July first
(1st) computed on the actual gross receipts for the calendar year
immediately proceeding the year in which the license is applied for
except, that if the person so applying shall report Federal income
taxes on a fiscal basis then the gross receipts shall be computed
on a basis of such fiscal year ending immediately prior to July first
(1st) in which the license is applied for.
The applicant for a merchant's/business license, before the
issuance of such permit shall pay a license fee based on a flat fee
of fifteen dollars ($15.00) if annual gross receipts are under ten
thousand dollars ($10,000.00) and shall pay for said license fee on
or before July first (1st).
The proprietor of rental property license before issuance of
such permit shall pay a license fee based on number of units owned.
Single dwelling rental property shall pay ten dollars ($10.00)/year
on or before July first (1st). Proprietors of rental property with
multiple dwelling units of two (2) or more units shall pay a license
fee of 0.05% (one-twentieth of one percent) of gross receipts for
the business license fees due July 1, 2010, and shall not exceed 0.075%
(three-fortieths of one percent) of gross receipts for the business
license fees due July 1, 2011, if the annual gross receipts are ten
thousand dollars ($10,000.00) and above and shall pay for said license
fee on or before July first (1st) computed on the actual gross receipts
for the calendar year immediately proceeding the year in which the
license is applied for except, that if the person so applying shall
report Federal income taxes on a fiscal basis then the gross receipts
shall be computed on a basis of such fiscal year ending immediately
prior to July first (1st) in which the license is applied for.
[1]
Editor’s Note: This fee was increased to one percent
(1%) by Ord. No. 17-1 § 1, adopted 1-10-2017, and approved by
a majority of the qualified voters at an election held 4-4-2017.
C.
Any
merchant, manufacturer, proprietor of rental property or service occupation
commencing operations of business during any license year shall pay
at the time of such commencement a license fee based on estimated
gross receipts for the remainder of the license year, or such fee
as may be agreed upon between applicant and the City Clerk or if such
applicant shall not furnish an estimate of gross receipts or agree
upon a fee with the City Clerk then the City Clerk shall make an estimate
of gross receipts and the license shall be based upon the City Clerk's
estimate. If an applicant shall have commenced business in the preceding
license year and said license shall have been based upon a period
of time for less than twelve (12) months, then the license fee shall
be based upon gross receipts annualized as computed from gross receipts
during the previous license year.
D.
The
minimum license fee payable by a merchant hereunder or gross receipts
shall be fifteen dollars ($15.00).
[Ord. No. 10-950 §1, 2-23-2010]
A.
Any
person for whom a license is provided herein, the amount of which
license is to be computed upon the annual gross receipts of such person,
shall furnish the City Clerk, prior to the first (1st) of July each
year, a statement showing the amount of such annual gross receipts
during the preceding calendar year or fiscal year, which statement
shall be in writing, verified by the affidavit of the person making
it or some credible person duly authorized to do so. Such statement
shall not be made public or used by the City except for the purpose
of computing and collecting the license fee herein provided.
B.
It
shall be the duty of each merchant, manufacturer, proprietor of rental
property or service occupation to maintain adequate, permanent records
of each sale, product manufactured or service performed, which record
together with the State of Missouri sales tax returns, Federal income
tax returns and any other necessary record shall be open, at reasonable
times to the inspection of the City Clerk or his duly appointed representative
for audit purposes to determine the accuracy and truthfulness of any
statements made in an application for a license or the payment of
a license tax as herein required.
[Ord. No. 10-950 §1, 2-23-2010]
A.
The
City Clerk shall prescribe the manner in which application for license
shall be made and shall furnish the forms therefor.
B.
The
City Clerk shall prescribe and furnish the license herein provided
for in a form as is on file in the office the City Clerk. The licenses
provided for in this Section should have entered the amount of tax
collected.
C.
The
City Clerk shall not issue a license to any person who shall have
failed to pay any other obligation then due and owing to the City
of Charlack.
D.
The
license is non-transferable and non-assignable and shall not be construed
to permit the person to whom it is issued to carry on the business
or occupation for which the license is obtained at more than one (1)
store, place or stand at the same time within the City of Charlack.
E.
Evidence
of Workers' Compensation insurance prior to license issuance must
be supplied. No license required under the provisions of this Section
shall be issued by the City Clerk to any person until such person
produces a copy of a certificate of insurance for Workers' Compensation
coverage if the applicant for the license is required to cover his/her
liability under Chapter 287, RSMo. It is further made a violation
of this Chapter to provide fraudulent information to the department.
[Ord. No. 10-950 §1, 2-23-2010]
A.
All
license fees due hereunder shall become delinquent on July thirty-first
(31st) of the license year in which due, and thereafter shall be subject
to a penalty of five percent (5%) of the amount due for the license
during the first (1st) month of delinquency, and one percent (1%)
of the amount due for the license for additional months until the
penalty amounts to twenty-five percent (25%), and this penalty shall
be assessed in cases where a merchant, manufacturer, proprietor of
rental service or service occupation files the statements hereunder
required and then fails to pay the license fee due, and when he files
a statement which is later found to be incorrect it is determined
that an additional license fee is due.
B.
Whoever
shall make or file with the City Clerk, under the provisions of this
Chapter, a false statement under oath, shall forfeit his license fee
and be deemed guilty of a misdemeanor; and it shall be the duty of
the City Clerk to carefully examine all statements filed with him
and to prosecute all violations of this Chapter according to law;
provided that before instituting any such prosecution he shall give
the merchant, manufacturer, proprietor of rental property or service
occupation an opportunity to explain the statement and correct it
if inadvertently made; and if it shall appear to the City Clerk that
such false statement was willfully and corruptly made, he shall report
all such facts to the appropriate legal authority.
C.
A merchant,
manufacturer, proprietor of rental property or service occupation,
doing or offering to do business as such, without first having secured
from the City Clerk a license pursuant to the provisions of this Chapter,
shall be guilty of a misdemeanor. Every day such person shall continue
in business, without obtaining a license and making payment therefor
to the City Clerk, shall constitute a separate offense.
D.
The
City Clerk may, in his discretion, give notice to any employee or
agent of a merchant, manufacturer, proprietor of rental property or
service occupation that his principal has not procured a license to
engage in such business, and it shall thereafter be a misdemeanor
of any such employee or agent to conduct or assist in the conduct
of the business of such merchant, manufacturer, proprietor of rental
property or service occupation.
E.
Any
misdemeanor as defined in this Chapter shall be punishable by a fine
of not less than five dollars ($5.00) nor more than one hundred dollars
($100.00) for each such offense.
F.
If
a person holding a license fails to make a return when due, or having
made a return fails to pay when due, or it be found upon inspection
or audit that any return made by a licensee during the previous three
(3) license years fails to include gross receipts subject to and payable
on the basis of this Chapter, the City Clerk may, in addition to all
other penalties, determine that true facts by the best information
that he can and shall arbitrarily double the value or amount thereof,
and it shall be the duty of the fee on such arbitrary assessment of
gross receipts in addition to all other penalties provided for delinquencies.
In case the City Clerk is satisfied that failure to make a return
and pay the license fee within the proper time was inadvertent and
not willful, he may accept payment of the license fee upon a proper
return, verified by the applicant, with such penalties for delinquency
as may have accrued thereon and waive the double assessment.
G.
Any
failure to comply with, or any violation of, any provision of this
Chapter and/or any violation under Title II and/or Title IV of the
City Municipal Code which remains unabated for a period of two (2)
months or longer by any licensed merchant, shall be cause for penalties
as provided herein, and in addition, following a hearing before the
Board of Aldermen may be cause for revocation or suspension of such
license.
[Ord. No. 23-11, 11-14-2023]
H.
Any
licensee whose license is deemed subject to suspension or revocation
as provided within this Section shall be issued written notice at
least fifteen (15) days in advance of the day in which a hearing wherein
the decision to suspend, revoke, or otherwise set provided penalty
will take effect. This notice will state the reasons for the determination
and advise the licensee of his or her right to appear before the Board
of Aldermen and present evidence and testimony regarding the same.
Mailing of the notice to the address of the license holder as shown
on the license or application by certified mail, personal service
of the notice upon the licensee or applicant, or the posting of the
notice on the front door of the licensee's business, shall be considered
as delivery of any such notice required under this Subsection.
[Ord. No. 23-11, 11-14-2023]
I.
Any
licensee who holds a valid, unexpired license shall not be denied
the right to do business during the period of appeal unless otherwise
stated or provided for in the City's Municipal Code of Ordinances
or under State law.
[Ord. No. 23-11, 11-14-2023]
[Ord. No. 10-950 §1, 2-23-2010]
A.
Every person, firm, company or corporation now or hereafter engaged in any of the following described businesses in the City of Charlack, Missouri, to wit: Furnishing and distributing electricity for light, heat, power or other purposes; furnishing and distributing water; furnishing and distributing natural, artificial or mixed natural and artificial gas for heating, lighting, power or refrigeration; furnishing or distributing exchange telephone service; furnishing and distributing cable television services; shall pay to the City of Charlack, Missouri, as a license tax, a sum equal to eleven percent (11%) of the gross receipts from such business as gross receipts are defined in this Chapter 605, said businesses hereinafter referred to as public utilities.
B.
Each public utility shall pay the license tax based upon its actual gross receipts during each calendar quarter, and the tax shall be paid not later than thirty (30) days following the closing of each calendar quarter. All penalties provided for in Section 605.050 shall be applicable to public utilities except that such penalties shall begin to accrue thirty (30) days following the close of each calendar quarter.
C.
The
tax required to be paid under the terms of this Section shall be in
lieu of any other excise, license or occupation tax on any person,
firm, company or corporation defined as a public utility herein. Nothing
herein contained shall be so construed as to exempt any such public
utility from the payment to the City of Charlack, Missouri, of the
tax levied upon any real or personal property belonging to such public
utility.
D.
Every person, firm, company or corporation described in Subsection (A) hereof engaging in any of the businesses described in Subsection (A) within the City of Charlack, Missouri, is hereby granted a license to do business in the City of Charlack, said license shall be renewable automatically in the fiscal year beginning July first (1st) and ending June thirtieth (30th), provided that such person, firm, company or corporation described in Subsection (A) hereof shall be regulated by the Public Service Commission of the State of Missouri, or its successor, and shall as of July first (1st) in any year, not then be in arrears for its most recent calendar payment. The provisions of Section 605.040 relating to application for license and forms shall not apply to the license described in this Section. The City Clerk shall, when so requested by a person, firm, company or corporation described in Subsection (A) hereof, issue a letter of July first (1st) of each year stating that the public utility in question has paid all taxes required and is duly licensed for the current fiscal year.
[Ord. No. 23-02, 2-14-2023]
Pursuant to Section 393.275, RSMo., and any and all other applicable
authority, the City shall maintain the tax rate of its business license
taxes on the gross receipts of public utilities without reduction
notwithstanding any periodic fluctuations in the tariffs of such utility
corporations or any notice thereof, including, but not limited to,
notice sent under Section 393.275, RSMo.
