[R.O. 1993 § 605.220; Ord. No.
1921 § 8, 9-20-1962; CC 1969 § 14-22; Ord.
No. 3254, 2-28-2022]
Except as otherwise provided in this Chapter or other provision
of law, any person or entity engaged in manufacturing or the offering,
providing, soliciting, or selling services from a principal place
of business, branch, or franchise thereof situated within the City
limits of Malden, Missouri, shall procure and pay for a license for
the privilege of engaging in such activity within the City, and the
fee for such license shall be in the amount set out therefor in this
Article. For purposes of this Chapter, the term "manufacturing" shall
be defined as the process of turning raw materials or parts into finished
goods through the use of tools, human labor, machinery, and chemical
processing.
[R.O. 1993 § 605.240; Ord. No.
1921 § 5, 9-20-1962; CC 1969 § 14-24; Ord.
No. 3254, 2-28-2022]
In all instances where the City does not have the legal right
to include the gross sales from transactions made in interstate commerce
in arriving at license fees under this Article, the City shall exclude
such gross receipts from the figures on which the license fee is determined.
[R.O. 1993 § 605.250; Ord. No.
1921 § 6, 9-20-1962; Ord. No. 1931 § 1, 6-10-1963; Ord. No. 1960 § 1, 9-28-1964, Ord. No. 1972 § 1, 1-22-1968; Ord. No. 2012 § 5, 12-8-1969; CC 1969 § 14-39; Ord. No. 2046, 9-11-1972; Ord. No.
2217, 6-9-1980; Ord. No. 2249 § 1, 6-8-1981; Ord. No. 3254, 2-28-2022]
A. Any person or entity offering, providing, soliciting, or selling
services from a principal place of business, branch, or franchise
thereof situated within the City limits of Malden, Missouri, is, unless
otherwise exempted by law, subject to and there is hereby levied thereon
an annual license tax in the amount of one hundred fifty dollars ($150.00)
per year, or in lieu thereof, at the option of the licensee, an annual
license tax based upon the gross receipts on such business or occupation
for the preceding year's business, less State and Federal taxes, as
follows:
Gross Receipts
|
License Tax
|
---|
On less than $50,000.00 gross receipts
|
The sum of $50.00 per year
|
$50,000.00 to $ 75,000.00 gross receipts
|
The sum of $75.00 per year
|
$75,000.00 to $100,000.00 gross receipts
|
The sum of $100.00 per year
|
B. All City Contractor's licenses issued to electricians, plumbers,
nurserymen, general contractors, siding contractors, asphalt contractors
and all other types and kinds of contractors and subcontractors shall
be for a full year only and such licenses shall not be pro-rated.
All contractors whose principal place of business is outside the limits
of the City and conduct business inside the limits of the City are
subject to and there is hereby levied thereon an annual license tax
in the amount of one hundred dollars ($100.00) per year.
C. All manufactures are subject to and there is hereby levied thereon
an annual license tax in the amount as follows:
Businesses
|
License Tax
|
---|
Having less than 5 employees
|
$50.00 per year
|
Having from 5 to 25 employees
|
$100.00 per year
|
Having from 25 to 50 employees
|
$150.00 per year
|
Having from 50 to 150 employees
|
$200.00 per year
|
Having more than 150 employees
|
$300.00 per year
|