City of Brentwood, MO
St. Louis County
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Table of Contents
Table of Contents
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State Law Reference — Merchant's gross receipts tax, §94.270, RSMo.
[R.O. 2009 §12-181; Code 1969 §§20-41, 20-46, 20-51; Ord. No. 3589 §1, 2-17-1998]
The following words, terms and phrases, when used in this Division, shall have the meanings ascribed to them in this Section, except where the context clearly indicates a different meaning:
GROSS RECEIPTS
The aggregate amount of all sales of commodities and charges for services as described in this Article in the City of Brentwood during any period, less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off.
MANUFACTURER
Every person who shall hold or purchase personal property for the purpose of adding to the value thereof by any process of manufacturing, refining or by the combination of different materials or, shall purchase and sell manufactured articles such as he/she manufactures or uses in manufacturing.
MERCHANT
Every person who shall deal in the selling or leasing of any goods, wares or merchandise at any store, stand or place occupied for that purpose within the City, and shall include any person conducting any business in the City who furnishes goods, wares and merchandise to customers in connection with contracts for services of any kind.
MOTOR FUEL
Gasoline and all other volatile and inflammable liquid ordinarily, practically or commercially usable in internal-combustion engines for the generation of power.
MOTOR FUEL DEALER
Any person who shall store for sale, delivery or other purposes, or who shall engage in the carrying on, operating or conducting the business of selling any motor fuel in this City, either in the capacity of a filling station, gasoline station, public garage, repair shop or as a wholesale, bulk or other station of any character whatsoever, or who shall transport or have stored the same for the use of themselves or other persons in this City.
SERVICE OCCUPATION
All callings, businesses, dealers, trades, avocations, pursuits, occupations and enterprises, with the exception of merchants and manufacturers, and shall include the selling of goods, wares and merchandise other than from a store, stand or place of business in the City, 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. The words "service occupation", as used in this Article, shall, when the context requires, be construed to mean persons engaged in a business defined in this Article as a service occupation.
[R.O. 2009 §12-182; Code 1969 §20-53]
Every person doing business in this City as a motor fuel dealer shall be subject to all the licensing and taxing provisions of this Article. For the purpose of computing the license fees and taxes to be paid under such provisions, such persons shall be deemed merchants and the sales of motor fuel shall be included in gross sales for such purposes.
[R.O. 2009 §12-183; Code 1969 §§20-42, 20-52]
A. 
It shall be unlawful for any person to engage in the conduct of any business in the City as a merchant or a manufacturer without first procuring a license therefor and paying a license or occupational tax as prescribed in this Article.
B. 
It shall be unlawful for any person to engage in any business as a motor fuel dealer in the City without first procuring a license therefor and paying a license or occupational tax as prescribed in this Article.
[R.O. 2009 §12-184; Code 1969 §20-43]
Each person desiring to engage in the business of a merchant or manufacturer or service occupation, as defined in this Article, in this City shall file with the City Clerk/Administrator on or before the sixteenth (16th) day of February of each calendar year an application for license as such for the current year. Such application shall include a statement of the anticipated gross amount of all receipts during the current year in which the application is being made which the applicant anticipates receiving from the sale or lease of any goods, wares or merchandise, from contracts for services of any kind or, from the business of a manufacturer as defined in Section 605.1060, basing the statement on the total receipts for the calendar year immediately preceding the year for which the statement is made. Such application shall be accompanied by the license fee as prescribed in this Article.
[R.O. 2009 §12-185; Code 1969 §§20-44 — 20-46; Ord. No. 2883 §1, 9-21-1987; Ord. No. 3957 §2, 12-6-2004]
A. 
The annual license fee or occupational tax to be paid by merchants shall be one dollar twenty-five cents ($1.25) on each one thousand dollars ($1,000.00) or part thereof of gross receipts as shown by the application required by Section 605.1090. The license fee for merchants shall be calculated on the total amount of sales of goods, wares and merchandise in the State arising out of a business wholly or partly conducted at any store, stand or place in the City, provided that the minimum aggregate license fee or occupational tax shall be fifty dollars ($50.00).
B. 
The annual license fee or occupational tax to be paid by manufacturers shall be computed in the same manner as provided in this Section for merchants. The license fee for manufacturers shall be calculated on the total amount of sales of goods manufactured by them in the City, wherever such sale may be made.
C. 
The annual license fee or occupational tax to be paid by service occupations shall be computed in the same manner as provided in this Section for merchants. The license fee for service occupations shall be calculated on the total amount of gross receipts arising out of transactions or other activities in the State which are wholly or partly conducted, arranged or supervised in or from the City.
D. 
This Section shall also include all businesses, trades, avocations, pursuits, occupations, enterprises and activity carried on by a family, or member of a family, residing on the premises in a residential or multi-family area, to be known as a home occupation. The annual license fee to be paid by any home occupation shall be a minimum of ten dollars ($10.00). If gross sales or gross receipts of a home occupation amount to more than fourteen thousand dollars ($14,000.00) annually, the license fee shall be calculated the same as the license fee for merchants in Subsection (A) of this Section.
[R.O. 2009 §12-186; Code 1969 §§20-47, 20-48; Ord. No. 2883 §2, 9-21-1987; Ord. No. 3957 §3, 12-6-2004]
A. 
When any person commences business as a merchant, manufacturer or service occupation after January 31, 1964 and until he/she has been engaged in business within the City during the period from commencement of business to the first (1st) Monday of the month of February which occurs more than one (1) year after he/she commences business, he/she shall take out a merchant's or manufacturer's or service occupation license, as the case may be, but before any such license shall be issued, he/she shall deposit with the City Clerk/Administrator such sum of money as may be agreed upon by him/her and the City Clerk/Administrator sufficient to cover a tax of one-tenth of one percent (0.1%) on the estimated gross receipts of the business to December thirty-first (31st) of the year in which he/she has commenced business. On or before the last day of February of the year following the aforementioned December thirty-first (31st), the licensee shall file with the City Clerk/Administrator a statement showing his/her total gross receipts for the period from which he/she commenced business to December thirty-first (31st) and at the same time shall also file with the City Clerk/Administrator, as required of other merchants, manufacturers and service occupations, a statement of anticipated gross receipts for the current year in the manner provided for by Section 605.1090. He/she shall pay to the City at that time:
1. 
An amount determined to be due above the amount deposited with the City Clerk/Administrator for the required one dollar twenty-five cents ($1.25) per one thousand dollars ($1,000.00) or fractional part thereof of gross receipts.
2. 
On or before the last day of February a license fee on estimated gross receipts for the current year by dividing the gross receipts for the previous fractional year by the number of months engaged in business to December twenty-first (21st) and multiplying it by twelve (12).
B. 
Upon payment of such sums, such license shall issue for the ensuing year thereafter, the tax and license shall be determined as in the case of other merchants, manufacturers or service occupations.
C. 
If a merchant, manufacturer or service occupation commencing business in the City after December 31, 1964, has been engaged in substantially the same business and proposes to locate such business in the City, his/her experience in that business and the amount of gross receipts may be used in estimating the deposit to be made with the City Clerk/Administrator as provided in this Section, making due allowance for any increase or decrease in the proposed or expected extent or magnitude of the business.
[R.O. 2009 §12-187; Code 1969 §20-49]
If the City Clerk/Administrator and any person commencing business after December 31, 1964, as provided for in Section 605.1110, are unable to agree on the amount of deposit, the City Clerk/Administrator may require a corporate surety bond from the licensee, conditioned that he/she will, on or before April first (1st) next following, furnish the City Clerk/Administrator with a statement, verified as required by this Chapter, as to the gross receipts and that he/she will pay to the City Clerk/Administrator the taxes and licenses due according to the provisions of this Chapter, which bond shall be of not more than double the amount of the estimate of taxes made by the City Clerk/Administrator or, in such lesser amount as the City Clerk/Administrator may deem sufficient to protect the City's interest, and his/her approval shall be endorsed upon such bond before the license shall issue. In addition to the bond, the licensee shall pay a minimum license fee of ten dollars ($10.00) which shall be credited to his/her tax and license when his/her first (1st) return is made and the tax thereon paid. If the deposit made by such licensee for the period expiring December thirty-first (31st) after he/she commences business is determined to be in excess of the amount due, the City Clerk/Administrator shall credit the excess on his/her next license or, it shall be paid to the licensee if he/she has discontinued business.
[R.O. 2009 §12-188; Code 1969 §20-50]
Merchants, manufacturers and persons engaged in service occupations may elect, in lieu of furnishing the statements as provided for in Sections 605.1090 and 605.1110, to calculate their gross sales or anticipated gross sales on a fiscal year basis. If a merchant, manufacturer or service occupation elects to use this alternative method, he/she shall note on his/her statement that the returns are for the fiscal year rather than for the periods specified in Sections 605.1090 or 605.1110 and the tax and license shall be calculated accordingly.
[R.O. 2009 §12-189; Code 1969 §20-50A; Ord. No. 4022 §2, 5-1-2006]
A. 
Effective as of January 1, 1977 a delinquent charge of ten percent (10%) is to be entered on all known unpaid occupational tax bills for merchants and manufacturer's licenses and service occupation licenses.
B. 
In addition to the late charge described in Subsection (A), any person who fails to pay the full amount of license tax on or before the due date therefor shall pay interest on such delinquency at a rate of one percent (1%) per month for each month which payment is delinquent (up to and not to exceed ten percent (10%).