[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:
Any person who is employed by any business establishment
licensed pursuant to this Chapter, and who provides any type of massage
service.
The City of Pleasant Valley, Missouri.
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.
Any person that contracts to perform work for a fee or provides
supplies and/or equipment for the performance of work.
Any person who sells, exposes or offers for sale any article.
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.
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:
Are made to non-residents of the State of Missouri; and
Are made by sales personnel not based in or operating out of
the State of Missouri; and
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.
City-County Department of Health, or the Board of Public
Works of the City of Pleasant Valley, Missouri.
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.
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.
The license issued by the City to operate a business establishment
authorized under this Chapter.
Every person required to have a current license as well as
every person holding a license.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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 January 1 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.
[Ord. No. 3377, 5-18-2020]
B.
It
shall be the duty of each licensee to file with the City Clerk, on
or before January 1 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.
[Ord. No. 3377, 5-18-2020]
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 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 January 1 through
June 30 and the minimum fee of fifty dollars ($50.00) if paid between
July 1 through December 31.
[Ord. No. 3377, 5-18-2020]
[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 January 1 through
June 30 and the minimum fee of fifty dollars ($50.00) if paid between
July 1 through December 31.
[Ord. No. 3377, 5-18-2020]
B.
Sworn Statements Or Applications. Any manufacturer or persons subject to the manufacturer's tax hereunder shall furnish the City Clerk a sworn statement or application setting forth the average number of employees on the payroll of the manufacturer's business for the last preceding twelve (12) calendar months or such other proof of the average number of employees as the City Clerk may require at the time of filing an application for a license. Said manufacturer or person shall also furnish the City Clerk a sworn statement or application setting forth the total square footage of building(s) used by such manufacturer or such other proof of square footage as the City Clerk may require at the time of filing an application for a license. When submitting said sworn statements or applications hereunder, a manufacturer shall prove said payroll and square footage figures by submitting payroll and real estate records, or any other documents on which it relied to reach said figures, or any other records or copies which correctly and accurately show such payroll and square footage figures of the applicant for such period; provided however, that if an applicant is commencing a new business, the application for a license shall state the applicant's good faith estimate of the payroll figures as required by Subsection (A)(2) above.
[Ord. No. 1924 §2, 10-23-1997; Ord. No. 1892 §10, 5-19-1998; Ord. No. 1990 §1, 8-18-1998; Ord. No. 2734 §3, 5-15-2006; Ord. No. 2858 §§1 —
2, 7-7-2008; Ord. No.
2949 §1, 8-17-2009]
A.
All
businesses, [whether retail or service oriented], or those persons
engaging in business on a per day basis shall be assessed forty cents
($.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 January 1 through June 30 and the
minimum fee of fifty dollars ($50.00) if paid between July 1 through
December 31.
[Ord. No. 3377, 5-18-2020]
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 January 1, or such later date that
it may be issued during the year, until December 31 of each year,
subject to revocation in the event any license tax payments shall
not be made as provided herein.
[Ord. No. 3377, 5-18-2020]
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 15th day of the month following the end of each such calendar
quarter. For example, the license tax payment for the first quarter
of any year is due on or before April 15.
[Ord. No. 3377, 5-18-2020]
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 Clerk a motor vehicle auction service occupation license for
each calendar year, which license shall be effective from January
1, or such later date that the license may be issued during the year,
until December 31 of each year.
[Ord. No. 3377, 5-18-2020]
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.
CENTER OF YOUTH ACTIVITIES
DISTRIBUTE
MINOR
MUNICIPALITY
PERSON
PROOF OF AGE
ROLLING PAPERS
SAMPLE
SAMPLING
TOBACCO PRODUCTS
VENDING MACHINE
Definitions. The following words when used in this Section
shall have the following meanings as set out herein:
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.
A conveyance to the public by sale, barter, gift or sample.
A person under the age of eighteen (18) years of age.
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.
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.
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.
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.
A tobacco product distributed to members of the general public
at no cost or at nominal cost for product promotional purposes.
The distribution to members of the general public of tobacco
product samples.
Any substance containing tobacco leaf, including, but not
limited to, cigarettes, cigars, pipe tobacco, snuff, chewing tobacco,
or dipping tobacco.
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".
C.
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.
