[Ord. No. 2005-44 §1, 9-12-2005]
Every person engaged in the business of off-premise outdoor advertising by structure of a billboard within the City of Overland shall apply for and obtain a business license each calendar year.
[Ord. No. 2005-44 §1, 9-12-2005]
The following words, terms and phrases, when used in this Chapter, shall have the meanings ascribed to them in this Chapter except where the context clearly indicates a different meaning:
Any standard outdoor advertising structure sign intended to attract general public interest concerning a commercial enterprise, product, service, industry or other activity not conducted, sold or offered on the premises upon which the sign is erected. This includes billboards, detached pole signs on separate parcels, wall signs and signs otherwise attached to buildings and/or supported by uprights or braces on the ground. Real estate and political signs are excluded from this definition.
The total receipts received by the owner of a billboard for its use for whatever purpose.
Any individual, association, joint stock company, syndicate, co-partnership, corporation, limited liability company, receiver, trustee, conservator or other person appointed by any State or Federal court.
[Ord. No. 2005-44 §1, 9-12-2005]
Every person engaged in the business of off-premise outdoor advertising by structure of a billboard shall pay to the City an annual business license tax equal to two percent (2%) of the gross revenue derived from each billboard within the City of Overland, Missouri. This tax shall be in addition to all other taxes, licenses, permits and fees that are applicable to said structure.
[Ord. No. 2005-44 §1, 9-12-2005]
Every person seeking to engage in the business of outdoor advertising by a billboard in the City of Overland shall make application to the City Clerk setting forth the location of each billboard, a good-faith estimate of the annual revenue anticipated to be derived from said billboard and such other information as the City Clerk determines is necessary. The application shall be accompanied by payment to the City of one thousand dollars ($1,000.00) per billboard face. Said application fee shall be deducted from the first (1st) annual payment made by the licensee as set forth in Section 605.540.
[Ord. No. 2005-44 §1, 9-12-2005]
The business license tax levied under this Article shall be paid annually and shall be due and payable on or before January thirty-first (31st) of each year, based on the gross receipts collected during the preceding year, ending respectively on December thirty-first (31st). The first (1st) payment shall be due and payable on or before January 31, 2006.
[Ord. No. 2005-44 §1, 9-12-2005]
All revenue received from the billboard business license tax shall be deposited to the Beautification Fund, subject to annual appropriation.
[Ord. No. 2005-44 §1, 9-12-2005]
Every person engaged in the business of operating a billboard shall file with the City Clerk the prescribed forms, giving such information as may be necessary to determine the amounts to which the business license tax shall apply for the annual period.
[Ord. No. 2005-44 §1, 9-12-2005]
The City Clerk or an authorized representative shall have the right at all reasonable times during business hours to make such examination and inspection of the books and records of an owner of off-premise outdoor advertising signs as may be necessary to determine the correctness of the required reports.
[Ord. No. 2005-44 §1, 9-12-2005]
The records and files regarding the administration of the billboard license tax are recognized and declared to be confidential, privileged in nature and protected from public disclosure.
[Ord. No. 2005-44 §1, 9-12-2005]
In addition to any other penalties, any person who is required to take out a license, or any person whose license has expired under the provisions of this Chapter and notice has been given by the City Clerk, shall, if not paid within thirty (30) days after expiration of the license, pay a penalty of twenty dollars ($20.00) and for every ten (10) days thereafter twenty dollars ($20.00) shall be added as a penalty until the party required to take out such license shall have complied with the provisions regulating licenses in this Chapter. This penalty shall be collected with the license by the City Clerk and paid into the City Treasury.