City of Pleasant Valley, MO
Clay County
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Table of Contents
Table of Contents
[Ord. No. 1649 §1, 3-1-1993; Ord. No. 1892 §§1 — 2, 5-19-1998; Ord. No. 2738 §3, 6-5-2006]
When used in this Chapter 605 and Chapter 610, the following words and phrases shall be defined as follows:
ATTENDANT
Any person who is employed by any business establishment licensed pursuant to this Chapter, and who provides any type of massage service.
CITY
The City of Pleasant Valley, Missouri.
COMMUNICABLE DISEASE
Any specific physical ailment or disease carried by a human being that is capable of being communicated or transmitted to any other human being, including, but not limited to HIV.
CONTRACTOR, SUB-CONTRACTOR AND ALL SKILLED TRADESMEN
Any person that contracts to perform work for a fee or provides supplies and/or equipment for the performance of work.
DEALER
Any person who sells, exposes or offers for sale any article.
EMPLOYEE
Any person who is employed by or who renders any service for a business licensed pursuant to this Chapter, and receives compensation from the operator of any such establishment or any patron thereof.
GROSS RECEIPTS
The total revenue charged or received by a merchant, including all consideration in money, property, services or other money's worth, charged or received by the licensee for the sale in whole or in part in the State of Missouri of goods, wares, merchandise, products, commodities and the like and charged or received by the licensee for the performance or rendition in whole or in part in the State of Missouri of any service or services, provided however, where a merchant accepts property as part of the consideration for the sale of any goods and subsequently resells such property, "gross receipts" shall include only the amount by which the amount of consideration received on the resale of such property shall exceed the amount of credit given by the merchant for such property on the sale price of the goods in the sale transaction in which the merchant accepted such property. Gross receipts shall not include the receipts from sales which:
1. 
Are made to non-residents of the State of Missouri; and
2. 
Are made by sales personnel not based in or operating out of the State of Missouri; and
3. 
Involve goods, wares, merchandise, products, commodities, and the like manufactured or originating in a State other than Missouri and which are not shipped to the buyer from Missouri and are delivered to a State other than Missouri.
HEALTH DEPARTMENT
City-County Department of Health, or the Board of Public Works of the City of Pleasant Valley, Missouri.
HOTEL AND/OR MOTEL
Every house or public building publicly receiving or accommodating traveling and/or transient customers with either board or lodging or both for compensation paid or to be paid therefore, and having more than four (4) bedrooms for the use of guests, is a hotel and/or motel in the meaning of this Chapter.
INSTALLMENT AGENCIES
An installment agency is defined to be any person, firm or corporation, who conducts or carries on the business of selling goods, wares, merchandise on weekly or monthly payments or engaged in banking or commercial or consumer loans.
LICENSE
The license issued by the City to operate a business establishment authorized under this Chapter.
LICENSEE
Every person required to have a current license as well as every person holding a license.
MANUFACTURER
Every person doing business in the City who holds or purchases 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 commodities or other articles. The term "manufacturer" includes those 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, and includes those engaged in the affixing of tax or license stamps to or upon tobacco products.
MASSAGE
Any method of pressure or friction against, or stroking, kneading, rubbing, tapping, pounding, vibrating or stimulating of the external parts of the human body with the hands or with the aid of any mechanical electrical apparatus or appliance with or without such supplementary aids as rubbing alcohol, liniments, antiseptics, oils, powder, creams, lotion, ointment or other similar preparations commonly used in the practice of massage, and under such circumstances that it is reasonably expected that the person to whom the treatment is provided or some third (3rd) person on such person's behalf will pay money or give any other consideration or gratuity therefor. This definition shall also include treatment of the human body by means of baths of all kinds, including all forms and methods of hydrotherapy.
MASSAGE PARLOR OR ESTABLISHMENT
Any establishment having a source of income or compensation derived from the practice of massage and which has a fixed place of business where any person engages in or carries on any massage.
MASSAGIST, MASSEUR OR MASSEUSE
Any person meeting the requirements of this Chapter for licensing of a massagist, masseur or masseuse, regardless of sex, who, for any compensation whatsoever, engages in the practice of massage.
MERCHANT
Every person doing business in the City, who, as a practice in the conduct of such business, makes or causes to be made any wholesale or retail sales of goods, wares, merchandise, products, commodities and the like to any person, or who renders any services in connection with or incidental to any such sales, at any store, stand or place located in the City, whether such sales shall be accommodation sales, or whether made from stock on hand or by ordering goods from another source, or whether the subject of said sales was a different type of goods than those regularly sold by said dealer. The word shall be construed to include merchants of all kinds, including those selling consigned merchandise. The term "merchandise" shall also include any licensee otherwise classified as a service occupation but whose principal activity is that of a merchant.
PATRON
Any person who appears in person at any establishment licensed under this Chapter, to receive any services offered at any such establishment, and under such circumstances that he/she will provide a monetary or other consideration for any services received at such establishment.
PERMIT
The permit issued by the Board of Aldermen to any attendant or employee authorized to provide any services at any establishment licensed pursuant to this Chapter.
PERSON
Any individual, company, firm, co-partnership, joint venture, association, corporation, trust, estate, business, receiver, referee, syndicate, or any group or combination acting as a unit, and the plural as well as the singular number.
PREMISES
The enclosed upright structure and the area contained within the upright structure, or portion thereof, being the room or rooms specifically designated and approved in the diagram of the premises submitted with the license application, wherein the applicant desires authorization to conduct the licensed business, and not the surrounding real estate owned or leased by the licensee.
REAL ESTATE AGENT
Any person, firm or corporation who or which shall be employed to negotiate loans on real estate, shall be considered a real estate agent and such terms used in this Chapter shall include any persons, co-partnership or corporation who or which shall sell or aid in the sale of any real or personal property not belonging to such person or corporation and receiving a commission or compensation for making or aiding in the making of such sale.
SALES
Any transfer, exchange or barter of tangible personal property for a consideration of money, property, service or other money's worth, or any combination thereof, and including the performing or rendering of any service or services for a consideration of money, property, service or other money's worth, or any combination thereof.
SERVICE OCCUPATION
All callings, business, 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 herein shall, when the context requires, be construed to mean every person doing business in the City and who is engaged in business defined herein as a service occupation. However, the term shall not be construed to include any person or calling exempted by Section 71.620, RSMo.
SEXUAL OR GENITAL AREAS
The genitals, pubic region, anus or perineum of any person, or the vulva or breast of any female.
[Ord. No. 1892 §3, 5-19-1998]
A. 
It is the intention of the Board of Aldermen to license and tax all merchants, manufacturers and service occupations, not excepted under other provisions of this Chapter, which are subject to taxation by the City under the law.
B. 
It is the intention of the Board of Aldermen to impose the merchant's tax established by this Chapter on all gross receipts which the City has power to subject to such tax under the Constitution and laws of the United States and the State of Missouri.
C. 
The licenses required by this Chapter are for the privilege of engaging in and doing business in the City and the license tax levied and assessed pursuant to the terms of this Chapter is for the purpose of generating revenue for the City.
[Ord. No. 1892 §4, 5-19-1998]
A. 
Every person defined to be a merchant, manufacturer or service occupation by the provisions of this Chapter shall, before doing or offering to do business as such, procure from the City Collector, a business and occupation license and shall pay to the City Collector the license tax due under the provisions of this Chapter.
B. 
No licenses issued under this Chapter shall be assignable or transferable.
C. 
The license issued pursuant to the provisions of this Chapter shall be designated as a business and occupation license, which is a license for the privilege of doing business in the City. The license shall identify the licensee, describe the nature of the licensee's business or occupation, reflect the date on which the license expires and provide that the licensee is privileged to do business in the City until the specified expiration date of the license.
D. 
Any applicant for a business license shall submit 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. Any applicant who fails to comply shall be denied such license until he/she furnishes a certificate of insurance. Nothing contained in this Section shall be construed to create or constitute a liability to or a cause of action against the City of Pleasant Valley.
[Ord. No. 2066 §1, 5-17-1999]
A. 
No license shall be issued under the terms of this Chapter:
1. 
Until the amount of the license tax prescribed therefor by this Chapter shall be paid to the City Collector or his/her authorized agent; and
2. 
To any applicant therefor who at the time owes delinquent license, personal, business, real estate or merchants and manufacturers taxes to the City until all such delinquent taxes have been paid.
3. 
Compliance With Other Ordinances. Unless the applicant, subject business, and property are in compliance with and remain in compliance with all ordinances of the City, including, but not limited to, zoning regulations, nuisance ordinances, and building and fire codes.
[Ord. No. 3204 § 1, 3-21-2016]
[Ord. No. 1892 §5, 5-19-1998]
Under this Chapter, a licensee shall be classified as a merchant, manufacturer, or service occupation according to the principal activity of the business of the licensee; provided however, that if a merchant operates a repair service for which it keeps separate books and records of gross receipts and such repair service for which it keeps separate books and records of gross receipts and such repair service is a service occupation which is taxed as a service occupation under this Chapter, then the gross receipts from such repair service shall be excluded in computing the merchant's tax for such merchant, and such merchant shall, in addition to the merchant's tax, pay a tax as provided herein for such service occupation; and provided however, that if a manufacturer, whose principal manufacturing activity consists of the affixing of tax or license stamps to or upon tobacco products, and who also conducts business of a merchant as defined in Section 605.010 of this Chapter, the licensee must, in addition to obtaining a manufacturer's license and paying the manufacturer's license tax, obtain a merchant's license and pay a tax as proved herein as a merchant, and the entire gross receipts from the business of the affixing of tax or license stamps to or upon tobacco products shall be excluded from the gross receipts figure upon which the merchant's tax is computed.
[Ord. No. 1649 §3, 3-1-1993]
A separate license shall be obtained for each place of business conducted, operated, maintained or carried on by every person engaged in any occupation, calling, trade, or enterprise for which a license is required by the ordinances of the City of Pleasant Valley.
[Ord. No. 1892 §6, 5-19-1998]
Persons subject to taxing and licensing under this Chapter, some portion of whose business is subject to licensing under other ordinances of the City, shall be required to have licenses under such other ordinances in addition to those required by this Chapter; but in such case the respective portions of the businesses shall be treated for taxing and licensing under each applicable ordinance as though they were separate and distinct business activities, except as hereinafter provided.
[Ord. No. 1892 §7, 5-19-1998; Ord. No. 2895 §1, 2-2-2009]
A. 
The license tax levied and assessed pursuant to this Chapter is due and payable to the City Clerk on or before July first (1st) of each year. The license tax for a licensee commencing a new business is due and payable to the City Clerk prior to the date on which the licensee commences doing business.
B. 
It shall be the duty of each licensee to file with the City Clerk, on or before July first (1st) of each year, an application for license; provided however, that a licensee commencing a new business shall file an application for a license with the City Clerk prior to the time such licensee commences doing business.
C. 
The application for a license filed by a merchant shall state the actual total gross receipts of the licensee for the last preceding calendar year; provided however, that if a merchant is commencing a new business, the application for a license shall state the licensee's good faith estimate of the amount of gross receipts he/she expects to charge or receive for the period beginning with the commencement of business and continuing to the first (1st) day of the following fiscal year.
D. 
The application of a license filed by the manufacturer shall state the average number of employees on the payroll of such manufacturer during the last preceding calendar year. If the manufacturer is commencing a new business, the application shall state the estimated average number of employees that will be on the payroll for the period beginning with the commencement of business and ending on the first (1st) day of the following calendar year. Application for license shall be verified by the affidavit of the licensee or a duly authorized officer or agent of the applicant.
[Ord. No. 1649 §4, 3-1-1993]
Whenever any application for any occupation license is engaged in more than one (1) occupation and business at the same address, such applicant shall make application for and pay for any occupation license for each business so engaged in.
[Ord. No. 1892 §8, 5-19-1998; Ord. No. 1924 §1, 10-23-1997; Ord. No. 2734 §1, 5-15-2006; Ord. No. 2894 §1, 2-2-2009; Ord. No. 2948 §1, 8-17-2009]
A. 
The license tax for merchants, herein sometimes called "merchants tax" shall be calculated on the total gross receipts of the merchant derived from sales which arise out of or are attributed to any store, stand or place in the City.
B. 
The tax rate for merchants shall be forty cents ($.40) on each one thousand dollars ($1,000.00) of gross receipts, except in the case of a merchant commencing a new business, no license tax shall be issued under the provisions of this Chapter for a tax less than one hundred dollars ($100.00) and further that in no event shall any licensee calculate and be in excess of fifty thousand dollars ($50,000.00).
C. 
The tax to be paid by a merchant for any given year shall be calculated and paid as follows:
1. 
Gross receipt statements. The merchant shall pay with his/her license application each an amount of tax for the current year based upon his/her estimated gross receipts for the current year, which estimated gross receipts shall be the actual gross receipts for the prior year. To prove actual gross receipts, an applicant hereunder shall furnish the City Clerk a sworn financial statement or application of the actual total gross receipts of the business for the last preceding twelve (12) calendar months or such other proof of gross receipts as the City Clerk may require at the time of filing the application for a license. When submitting said sworn financial statement or applications hereunder, an applicant shall prove all gross receipt figures by submitting its books and records, Federal and State income tax returns, State sales tax returns or any other records or copies which correctly and accurately show such gross annual business or annual gross receipts of the applicant for such period; provided however, that if an applicant is commencing a new business, the application for a license shall state the applicant's good faith estimate of the amount of gross receipts it expects to charge or receive as set forth in Subsection (D) below.
2. 
The merchant shall, in his/her license application, calculate the amount of tax due for the prior year based upon his/her actual gross receipts for the prior year. If the payment for the prior year was less than the amount of tax due, the merchant will pay with this/her license application the balance of the tax due for the prior year. If the payment for the prior year was more than the amount of tax due, the City Clerk shall credit the excess to the amount of tax due for the current year or shall pay such excess to the merchant if he/she has discontinued business.
D. 
The tax to be paid by a merchant commencing a new business shall be calculated on the basis of the licensee's good faith estimate of gross receipts for the period beginning with the commencement of the business and continuing to the first (1st) day of the following fiscal year; provided however, the tax shall equal one-twelfth (1/12th) times the number of months or portions of months remaining in the calendar year in which the business commences, but shall not be less than the minimum fee of one hundred dollars ($100.00) if paid between July first (1st) through December thirty-first (31st) and the minimum fee of fifty dollars ($50.00) if paid between January first (1st) through June thirtieth (30th).
[Ord. No. 1892 §9, 5-19-1998; Ord. No. 2734 §2, 5-15-2006; Ord. No. 2950 §1, 8-17-2009]
A. 
The tax to be paid by the manufacturer is one hundred dollars ($100.00) per year plus the greater of:
1. 
Five dollars ($5.00) for each employee, based on the average number of employees on the payroll of such manufacturer during the preceding year, or
2. 
One cent ($0.01) per square foot for the total square footage of building(s) used for such manufacturer, provided however, that the tax on a manufacturer commencing a new business shall be calculated on a pro rata basis of one-twelfth (1/12th) of the regular annual fee (using estimated average number of employees to be on the payroll of the manufacturer for the remainder of such calendar year rather than the average number of employees during the preceding year) times the number of months or portions of months remaining in the calendar after the business commences, but shall not be less than the minimum fee of one hundred dollars ($100.00) if paid between July first (1st) through December thirty-first (31st) and the minimum fee of fifty dollars ($50.00) if paid between January first (1st) through June thirtieth (30th).
B. 
Sworn Statements Or Applications. Any manufacturer or persons subject to the manufacturer's tax hereunder shall furnish the City Clerk a sworn statement or application setting forth the average number of employees on the payroll of the manufacturer's business for the last preceding twelve (12) calendar months or such other proof of the average number of employees as the City Clerk may require at the time of filing an application for a license. Said manufacturer or person shall also furnish the City Clerk a sworn statement or application setting forth the total square footage of building(s) used by such manufacturer or such other proof of square footage as the City Clerk may require at the time of filing an application for a license. When submitting said sworn statements or applications hereunder, a manufacturer shall prove said payroll and square footage figures by submitting payroll and real estate records, or any other documents on which it relied to reach said figures, or any other records or copies which correctly and accurately show such payroll and square footage figures of the applicant for such period; provided however, that if an applicant is commencing a new business, the application for a license shall state the applicant's good faith estimate of the payroll figures as required by Subsection (A)(2) above.
[Ord. No. 1924 §2, 10-23-1997; Ord. No. 1892 §10, 5-19-1998; Ord. No. 1990 §1, 8-18-1998; Ord. No. 2734 §3, 5-15-2006; Ord. No. 2858 §§1 — 2, 7-7-2008; Ord. No. 2949 §1, 8-17-2009]
A. 
All businesses, [whether retail or service oriented], or those persons engaging in business on a per day basis shall be assessed forty cents ($.40) on each one thousand dollars ($1,000.00) of gross receipts, plus a flat fee of one hundred dollars ($100.00) per annum, except those businesses that utilize, engage in, or are involved in:
1. 
The handling of hazardous materials;
2. 
Any aspect of fireworks; or
3. 
The use or operation of a billboard, or as otherwise provided by Missouri law or City Ordinance, which excepted businesses shall also be assessed a flat fee as follows:
a. 
Businesses engaged in or in any way handling hazardous materials will also be assessed a flat fee of one thousand dollars ($1,000.00) per annum;
b. 
Businesses engaged in the use or operation of a billboard shall also be assessed a flat fee of one hundred dollars ($100.00) per annum; and
c. 
Businesses engaged in any aspect of buying, selling, storing, warehousing, manufacturing or in dealing in fireworks will also be assessed a flat fee of one thousand dollars ($1,000.00) per annum.
4. 
Those engaged in service occupations and not specifically exempted by State Statute or the Municipal Code of the City of Pleasant Valley, Missouri, shall be assessed at a rate of forty cents ($.40) per one thousand dollars ($1,000.00) on work done within the City of Pleasant Valley, Missouri.
5. 
The City of Pleasant Valley shall waive the collection of the service occupation tax described herein for any governmental entity and not-for-profit organization, as defined by the United States Internal Revenue Code (26 U.S.C. Section 501(c)(3), operating within said City's borders.
B. 
The tax to be paid by a service occupation commencing a new business shall be calculated on a pro rata basis on one-twelfth (1/12th) of the regular annual fee for the business involved times the number of months or portions of months remaining in the calendar year in a which the business commences, but shall not be less than the minimum fee of one hundred dollars ($100.00) if paid between July first (1st) through December thirty-first (31st) and the minimum fee of fifty dollars ($50.00) if paid between January first (1st) through June thirtieth (30th).
C. 
A licensee otherwise classified as a service occupation pursuant to the terms of this Chapter, but whose principal activity is that of a merchant, shall be taxed as a merchant.
D. 
Gross Receipt Statements. Any business or persons subject to the occupational license tax hereunder shall furnish the City Clerk a sworn financial statement or application of the actual total gross receipts of the business for the last preceding twelve (12) calendar months or such other proof of gross receipts as the City Clerk may require at the time of filing an application for a license. When submitting said sworn financial statement or applications hereunder, an applicant shall prove all gross receipt figures by submitting its books and records, Federal and State income tax returns, State sales tax returns, or any other records or copies which correctly and accurately show such gross annual business or annual gross receipts of the applicant for such period; provided however, that if an applicant is commencing a new business, the application for a license shall state the applicant's good faith estimate of the amount of gross receipts it expects to charge or receive as set forth by Subsection (B) above.
[Ord. No. 1892 §11, 5-19-1997; Ord. No. 2734 §4, 5-15-2006; Ord. No. 2896 §1, 2-2-2009]
A. 
Any license tax due pursuant to provisions of this Chapter shall become delinquent if not paid on or before August first (1st) of each year; provided however, that in the case of the licensee commencing a new business, the license tax shall become delinquent if not paid on or before the first (1st) day of which the licensee commences business. A delinquency shall exist when a licensee fails to file an application for license when due or files a timely application for license but fails to pay the tax when due or files a false or inaccurate application for license and it is later determined that additional taxes are due.
B. 
The licensee shall pay to the City Clerk interest on any deficiency at the legal rate of interest provided for in the Missouri Revised Statutes for judgments.
C. 
The City Clerk shall assess and the licensee shall pay a penalty of the greatest of five percent (5%) or twenty-five dollars ($25.00) on any delinquency.
D. 
If a licensee fails to file a timely application for license or if the licensee filed a timely application for license and it is subsequently determined, upon inspection or audit or otherwise, that the application for license contained false or inaccurate statements, the City Clerk shall assess and the licensee shall pay a penalty in addition to the interest and penalty provided for in Subsections (B) and (C) of this Section in an amount equal to ten percent (10%) of the total amount of additional tax due and payable for the year or other period involved; provided however, if the City Clerk is satisfied that the failure to file the application for license or the failure to file an accurate and correct application for license was the result of inadvertence and was not willful, the City Clerk may waive this additional penalty and upon the filing by the licensee of all taxes due and of the interest and penalty provided for in Subsections (B) and (C) of this Section.
E. 
If the City Clerk determines at any time that a licensee has failed to make a proper application for license or has not paid the full amount of tax, including interest and penalties, due from him/her for any of the five (5) preceding years, the City Clerk shall make demand for payment the amount due and shall refuse to issue any license to such a licensee until the amount due is paid in full.
[Ord. No. 1649 §6, 3-1-1993]
Said license shall bear the date of issuance; shall recite the name of the person to whom issued; the fact that it is an occupation license; shall be signed by the Mayor and City Clerk; shall bear the Seal of the City; and shall otherwise be in the form to be designated by the Board of Aldermen of the City of Pleasant Valley, Missouri. Said license must be displayed in a conspicuous place at the location licensed.
[Ord. No. 1892 §12, 5-19-1998; Ord. No. 2897 §1, 2-2-2009]
A. 
It shall be the duty of the City Clerk to carefully examine all applications for licenses and the results of any examinations or audits of any licensee and if the City Clerk shall determine that there has been a violation of this Chapter, it shall be his/her further duty to prosecute all such violations and to cause to be filed any civil actions which may be necessary to collect delinquent taxes, penalties or interest or to terminate the conduct of a business for which all taxes have not been paid.
B. 
If any licensee shall fail, neglect or refuse to file any application for license herein required and to pay the full and proper amount of tax due under the provisions of this Chapter at the time provided for herein, or if he/she shall make any false statement or application or fail to pay any deficiency, including any penalty or interest determined to be due for any of the five (5) preceding years, then he/she shall forfeit his/her license and he/she shall be deemed guilty of a misdemeanor and upon conviction shall be punished by a fine not exceeding five hundred dollars ($500.00) or by imprisonment in the City Jail or such other location designated by the Municipal Judge not exceeding ninety (90) days or by both such fine and imprisonment.
C. 
It shall be unlawful for any manager, corporation officer, partner or agent of a licensee to conduct or assist in the conduct of the business of a licensee where the licensee has not procured a license and upon conviction of violating this Section, such manager, corporation officer, partner or agent shall be punished by a fine not exceeding five hundred dollars ($500.00) or by imprisonment in the City Jail or such other location designated by the Municipal Judge not exceeding ninety (90) days or by both such fine and imprisonment.
D. 
The City Clerk may refuse to issue a renewal license, may institute proceedings to revoke a license or may temporarily suspend a license if the City Clerk determines that the licensee has failed, neglected or refused to remit to the State of Missouri the applicable local sales tax provided by the City, County and State law as it now exists and as amended in the future; provided however, if the City Clerk is satisfied that the failure to remit to the State of Missouri the proper sales tax was the result of inadvertence and was not intentional, the City Clerk may waive the result of inadvertence and was not intentional, the City Clerk may waive the above-mentioned procedures and may issue a renewal license or allow the licensee to maintain his/her license upon the licensee's payment of the proper Pleasant Valley sales tax to the State of Missouri.
[Ord. No. 1892 §13, 5-19-1998; Ord. No. 2898 §1, 2-2-2009]
A. 
It shall be the duty of each merchant to keep proper and sufficient books and enter an account of all sales or gross receipts as the case may be, which books, records and accounts or true copies thereof, shall always be kept in the City and shall always be subject to audit by the City Clerk or by any person, whether or not an employee of the City, designated by him/her for that purpose. The application for licenses, statements or returns made to the City Clerk under the requirements of this Chapter, as they may be amended from time to time, shall not be made public, except when their use in judicial proceedings is needed, nor shall they be subject to the inspection of any person except the Mayor, City Attorney, City Prosecutor, members of the Board of Aldermen and auditors for that purpose. Such books, records and accounts shall be maintained for a period of at least five (5) complete license years and they shall be subject to audit at any time for the five (5) previous years.
B. 
The City Clerk may revoke or suspend any existing occupational license or may refuse to grant a renewal license if a licensee fails to keep such books, records and accounts as required by Subsection (A) of this Section or fails to supply such books, records and accounts to the City Clerk or designated person for the purpose of an audit upon reasonable notice and request therefore.
[Ord. No. 1892 §14, 5-19-1998; Ord. No. 2899 §1, 2-2-2009]
A. 
This Section applies to the service occupation license and taxes for hotels and motels. The provisions hereof shall be in addition to other provisions of this Chapter or of the Pleasant Valley ordinances and shall control over any provision of this Chapter inconsistent herewith.
B. 
Every person engaged in the service occupation of hotels or motels shall commencing July 1, 1997, record the days and dates each room in his/her hotel or motel is rented or occupied. The records of room occupation or rental shall be kept with the City of Pleasant Valley and shall always be subject to audit by the City Clerk or by a person, whether or not an employee of the City, designated by the City Clerk for that purpose. The records of room occupation or rental required to be maintained by this Section shall be maintained for a period of five (5) complete licensing years and the records for the five (5) years preceding licensing shall be subject to audit at any time at the discretion of the City Clerk.
C. 
The application for a service occupation license for a hotel or motel shall state the identity of the applicant and the location of its business and shall include such other information as is required by the City Clerk.
D. 
A hotel and motel service occupation license shall be issued for a calendar year and shall be effective from July first (1st), or such later date that it may be issued during the year, until June thirtieth (30th) of each year, subject to revocation in the event any license tax payments shall not be made as provided herein.
E. 
The City Clerk shall approve all license applications if no delinquency exists in payment of license taxes and if no other ground to deny such license exists under the law. The City Clerk may, after a hearing, suspend, revoke or refuse to award or grant any license or license application if any applicant or a licensee shall fail to pay any license tax due under this Section.
F. 
The hotel and motel license tax for each calendar quarter shall be paid by the fifteenth (15th) day of the month following the end of each such calendar quarter. For example, the license tax payment for the first (1st) quarter of any year is due on or before July fifteenth (15th).
G. 
Every licensee shall by the fifteenth (15th) day of the month following the conclusion of each calendar quarter, beginning with July 15, 1997, file with the City Clerk a completed license return in such form as may be prescribed by the City Clerk. The completed return shall state the sum of the days the licensee's rooms were rented or occupied during the period covered by the return and the licensee shall in the license return calculate the amount of tax due for the prior quarter based upon the sum of the days the licensee's rooms were rented or occupied for the period covered by the return multiplied by eight-five cents ($.85). The return shall be signed by the licensee or a duly authorized officer or agent of the licensee and by any person who shall prepare such return.
H. 
Any license tax due pursuant to the provisions of this Section shall be delinquent if not paid by the date such payment is due and shall be subject to the provisions of this Chapter relating to delinquent occupational license taxes.
[Ord. No. 1892 §15, 5-19-1998; Ord. No. 2900 §1, 2-2-2009]
A. 
Each person engaged in the business of selling motor vehicles at auction shall, before doing or offering to do such business, obtain from the City Collector a motor vehicle auction service occupation license for each calendar year, which license shall be effective from July first (1st), or such later date that the license may be issued during the year, until June thirtieth (30th) of each year.
B. 
The application for a service occupation license for sale of motor vehicles at auction shall state the identity of the applicant and the location of its business and shall include such other information as may be reasonably required by the City Collector.
C. 
The City Collector shall approve all license applications if no delinquency exists in payment of license taxes and if no other ground to deny such license exists under the law. The City Collector may, after a hearing, suspend, revoke or refuse to award, grant or renew any license or license application if an applicant or a licensee shall fail to pay any license tax due under this Section.
D. 
Every person engaged in the occupation of selling motor vehicles at auction in the City shall, commencing on the first (1st) day of July, 1997, pay a service occupation license tax in the amount of fifty thousand dollars ($50,000.00) per year.
E. 
Any license tax due pursuant to the provisions of this Section shall be delinquent if not paid by the date such payment is due and shall be subject to the provisions of this Chapter relating to delinquent occupational license taxes.
[Ord. No. 1649 §10, 3-1-1993]
All owners of property and all general contractors must request and have produced for them a Pleasant Valley Occupational License before permitting any contractor or sub-contractor to work within Pleasant Valley. It shall be unlawful for any owner of property or general contractor to knowingly permit an unlicensed contractor or sub-contractor to perform work on premises located in Pleasant Valley.
[Ord. No. 1649 §11, 3-1-1993]
Any licensee operating within the City of Pleasant Valley will be subject to inspection by the Building Inspector, the Fire Prevention Officer, Director of Public Works or any Police Officer of the City of Pleasant Valley during regular business hours. In addition, prior to the initial granting or renewal of a license, the licensee must be inspected by the Building Inspector and Fire Prevention Officer to insure the buildings and premises conform to the Building Codes and the Fire Code of the City of Pleasant Valley. Prior to the initial granting or renewal of a license the licensee shall complete an Industrial Waste Survey as provided by the City of Pleasant Valley Public Works Department.
[Ord. No. 1859 §§1 — 2, 11-4-1996; Ord. No. 1893 §§1 — 2, 5-16-1997]
A. 
Definitions. The following words when used in this Section shall have the following meanings as set out herein:
CENTER OF YOUTH ACTIVITIES
Any playground, school or other facility, when such facility is being used primarily by persons under the age of eighteen (18) for recreational, educational or other purposes.
DISTRIBUTE
A conveyance to the public by sale, barter, gift or sample.
MINOR
A person under the age of eighteen (18) years of age.
MUNICIPALITY
The City, village or town within which tobacco products are sold or distributed or, in the case of tobacco products that are not sold or distributed within a City, village or town, the County in which they are sold or distributed.
PERSON
An individual, partnership, co-partnership, firm, company, public or private corporation, association, joint stock company, trust, estate, political subdivision or any agency, board, department or bureau of the State or Federal Government, or any legal entity which is recognized by the law as the subject of rights and duties.
PROOF OF AGE
A driver's license or other generally accepted means of identification that contains a picture of the individual and appears on its face to be valid.
ROLLING PAPERS
Paper designed, manufactured, marketed, or sold for use primarily as a wrapping or enclosure for tobacco, which enables a person to roll loose tobacco into a smokable cigarette.
SAMPLE
A tobacco product distributed to members of the general public at no cost or at nominal cost for product promotional purposes.
SAMPLING
The distribution to members of the general public of tobacco product samples.
TOBACCO PRODUCTS
Any substance containing tobacco leaf, including, but not limited to, cigarettes, cigars, pipe tobacco, snuff, chewing tobacco, or dipping tobacco.
VENDING MACHINE
Any mechanical electric or electronic self-service device which, upon insertion of money, tokens or any other form of payment, dispenses tobacco products.
B. 
Required Sign Stating Violation Of State Law To Sell Tobacco To Minors Under Age Eighteen (18) — Display Of Sign Required On Tobacco Displays And Vending Machines. The owner of an establishment at which tobacco products or rolling papers are sold at retail or through vending machines shall cause to be prominently displayed in a conspicuous place at every display from which tobacco products are sold and on every vending machine where tobacco products are purchased a sign that shall:
1. 
Contain in red lettering at least one-half (½) inch high on a white background the following:
"IT IS A VIOLATION OF STATE AND CITY LAWS FOR CIGARETTES OR OTHER TOBACCO PRODUCTS TO BE SOLD TO ANY PERSON UNDER THE AGE OF EIGHTEEN (18)"; and
2. 
Include a depiction of a pack of cigarettes at least two (2) inches high defaced by a red diagonal diameter of a surrounding red circle, and the words "under 18".
3. 
Any person who violates this Subsection (B) shall be fined not less than ten dollars ($10.00) nor more than five hundred dollars ($500.00), or be imprisoned for a term not exceeding ninety (90) days, or both such fine and imprisonment.
C. 
Proof Of Age Required — When — Defense To Action For Violation Is Reasonable Reliance On Proof — Liability.
1. 
A person selling tobacco products or rolling papers or distributing tobacco product samples shall require proof of age from a prospective purchaser or recipient.
2. 
Reasonable reliance on proof of age shall be a defense to any action for a violation of Subsection (D)(2). No person shall be liable for more than one (1) violation of Subsection (D)(2) on any single day.
3. 
Any person who violates Subparagraphs (1) or (2) of this Subsection (C) shall be fined not less than ten dollars ($10.00) nor more than five hundred dollars ($500.00), or be imprisoned for a term not exceeding ninety (90) days, or both such fine and imprisonment.
D. 
Unlawful To Sell Or Distribute Tobacco Products To Minors, Failure To Display Required Signs, Penalties — What Persons Are Liable — Family Members Exempt — When.
1. 
It shall be unlawful for any person to engage in tobacco product distribution to persons under eighteen (18) years of age.
2. 
No person shall sell any tobacco product or distribute any tobacco product or rolling papers to any minor. This Subsection shall not apply to the distribution by family members on property that is not open to the public.
3. 
Any person who violates Subparagraphs (1) or (2) of this Subsection shall be fined not less than ten dollars ($10.00) nor more than five hundred dollars ($500.00), or imprisoned for a term not exceeding ninety (90) days, or by both such fine and imprisonment.
4. 
If a sale is made by an employee of the owner of an establishment in violation of Subsection (D), the employee and owner of the establishment shall be guilty of the offense. If a vending machine is in violation of Subsection (B), the owner of the establishment shall be guilty of the offense. If a sample is distributed by an employee of a company conducting the sampling, such employee and owner of the company shall be guilty of the offense.