[CC 2000 §605.100; CC 1990 §615.010; Ord. No. 440 §2, 4-25-1972]
The term "manufacturer", as used in this Article,
shall include every person who shall manufacture, 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 used in manufacturing and shall be held to be a manufacturer
for the purposes of this Chapter, except as is or may be otherwise
provided in this Chapter.
[CC 2000 §605.110; CC 1990 §615.020; Ord. No. 440 §3, 4-25-1972]
There is levied a license tax upon the privilege of engaging
within the limits of the City in the business of a "manufacturer" as that term is defined herein, subject to the provisions, limitations
and restrictions provided hereinafter.
[CC 2000 §605.120; CC 1990 §615.030; Ord. No. 440 §4, 4-25-1972]
A.
It
shall be the duty of every manufacturer engaged in manufacturing within
the City as aforesaid at the effective date of this Code and of every
manufacturer thereafter commencing manufacturing within the City to
make application to the Collector of the City, after commencement
of business, for a license hereunder on forms furnished by the Collector,
such license to be for the balance of the license year current at
such effective date.
B.
Thereafter,
before the first (1st) day of July in each year, the Collector and
his/her deputies shall require each and every manufacturer theretofore
licensed to renew such license for the forthcoming year, delivering
to each such manufacturer the forms for renewal and return as hereinafter
provided, which renewal application shall be filed on or before the
first (1st) day of July in each year. Each license issued under the
provisions of this Chapter shall expire on the thirtieth (30th) day
of June succeeding the date of such license.
C.
In
each such application or renewal thereof, each such manufacturer shall
furnish to said Collector a sworn statement in form required by the
Collector estimating the aggregate dollar value of all goods manufactured
by him/her within the City of Pagedale to be made by said manufacturer
during the unexpired portion of the current license year, commencing
with the first (1st) day of the commencement of business and upon
renewal during the entire then current license year; provided however,
that there shall be excluded from such sworn statement the estimated
dollar value of all manufactured articles manufactured in whole or
the value of the part manufactured by such manufacturer outside the
City of Pagedale. At the time of filing such sworn statement each
such manufacturer shall pay a tax thereon as herein provided.
D.
In estimating such values as hereinabove provided, manufacturers engaged in business in the City during the preceding license year or fractional part thereof shall base their estimate upon the actual value of goods to be manufactured, as hereinabove defined, made during such preceding license year. A manufacturer commencing business during the license year shall estimate his/her value of goods manufactured for the unexpired portion of the current license year based upon the best information then obtainable, but in no event shall pay less than the minimum tax hereinafter provided in Section 605.210.
E.
At
the close of the first (1st) year and of each succeeding license year
and upon application for a renewal license for the then current license
year, each manufacturer shall, in addition to the estimate required
for the then current license year, make an adjusted return for the
preceding license year or fraction thereof showing the actual value
of goods manufactured hereinabove defined, made during such preceding
license year or fraction thereof, the tax due thereon and the amount
of tax previously paid and if said adjusted return shall show that
he/she shall have overpaid his/her tax, he/she shall be entitled to
a refund or to a credit on his/her tax for the then current license
year; but if such return shall show that he/she shall have under paid
his/her tax, he/she shall pay the additional tax due forthwith, it
being the intent and purpose of this Article that each such manufacturer
shall pay a license tax for each license year or portion thereof that
this Chapter is in effect or he/she is in business, measured by actual
value of goods manufactured as hereinabove defined, made by said manufacturer
during said license year or portion thereof.
F.
Each such statement or return, with computation of the tax due thereon as hereinafter provided in Section 605.210, shall be made in writing and delivered to the Collector, verified by affidavit of the manufacturer or an officer or agent of the manufacturer thereunto duly authorized and said return and tax due thereon shall be paid to the Collector at his/her office on or before the first (1st) day of July of each year.
[CC 2000 §605.130; CC 1990 §615.040; Ord. No. 931 §§1 — 2, 1-10-1991]
There shall be levied and collected by the City or its designated
agent as hereinabove provided, as a manufacturer's license tax for
each license year or portion thereof, a tax equal to two-tenths of
one percent (.2%) on the aggregate value of all goods manufactured
by said manufacturer as hereinabove computed.
[CC 2000 §605.160; CC 1990 §615.070; Ord. No. 440 §8, 4-25-1972]
It shall be the duty of each person subject hereto to keep a
proper book and enter in ink an account of the dollar value of all
goods manufactured by him/her, which account shall always be open
to the inspection of the Collector to verify the returns made by him/her.
The statements or returns made to the Collector, under the requirements
of this Article, shall not be made public, nor shall they be subject
to the inspection of any person except the Mayor, City Collector or
deputy authorized in their behalf.
[CC 2000 §605.170; CC 1990 §615.080; Ord. No. 440 §§9, 10, 11, 13, 4-25-1972]
A.
In case any manufacturer herein required to make the same shall fail, neglect or refuse to deliver the return or sworn statement herein required and pay the tax and license levied by this Article on or before the first (1st) day of July in each year, he/she shall be deemed guilty of a misdemeanor and, upon conviction, shall be fined as provided in Subsection (D) and, in addition thereto, the Collector shall assess a tax against such manufacturer upon the basis of the dollar value of goods manufactured as herein defined at double their aggregate value, to be ascertained by the best information he/she can obtain and he/she shall also report such delinquent to the City Attorney.
B.
Any
manufacturer or anyone for him/her who shall make or file with the
Collector under the provisions of this Article a false statement under
oath shall, upon conviction thereof, forfeit his/her license and pay
a fine not exceeding five hundred dollars ($500.00); and it shall
be the duty of the Collector to carefully examine all statements filed
with him/her and to prosecute all violations of this Article according
to the law; provided, that before instituting any such prosecution
he/she shall give such person an opportunity of explaining the statement
and correcting it, if inadvertently made.
C.
Nothing
herein contained shall be construed as authorizing any person to sell
or manufacture intoxicating liquors by virtue of such license.
D.
Any
person who shall exercise or attempt to exercise, engage in or carry
on any manufacturing business as defined in this Article in the City
without first having paid the license fee herein provided for and
without first having obtained the license prescribed therefor shall,
upon conviction, be deemed guilty of a misdemeanor and shall be fined
not less than five dollars ($5.00) nor more than five hundred dollars
($500.00) for each offense and each day shall be and constitute a
separate offense within the meaning hereof.
[CC 2000 §605.180; CC 1990 §615.090; Ord. No. 440 §12, 4-25-1972]
The payment of the amounts specified herein and the issuance
of the license therein provided for shall not be construed to permit
the transfer of the said license to any other person, firm or corporation.
