[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.
