Article III: Merchants And Mercantile Agents

[R.O. 1993 § 605.260; R.O. 1932, § 699; Ord. No. 1921 § 5, 9-20-1962; CC 1969 § 14-25; Ord. No. 3254, 2-28-2022]

For the purposes of this Article, the word "merchant" shall mean any person or entity engaging in the business of selling tangible personal property.

The word "merchant" and the provisions of this Chapter shall not be deemed to apply to physicians as to the medicines used in their practice or to any person or entity licensed pursuant to Section 605.250 of this Code who sells tangible personal property in the regular course of the offering, providing, soliciting or selling services.

Section 605.270 Mercantile Agents Defined And Deemed To Be Merchants.

[R.O. 1993 § 605.270; Ord. No. 1921 § 7, 9-20-1962; CC 1969 § 14-26; Ord. No. 3254, 2-28-2022]

For the purposes of this Article, the term "mercantile agent" shall be construed as meaning any person who has an established route, or clientele upon whom he/she calls, and who is recognized as being a permanent or quasi-permanent resident or businessman doing business in the City, as distinguished from an itinerant peddler or salesmen.

For the purposes of this Article, mercantile agents shall be deemed merchants, and the word "merchant," wherever appearing in this Article shall be construed to include "mercantile agent."

Section 605.280 Annual License Tax Imposed — Determination Of Amount.

[R.O. 1993 § 605.280; Ord. No. 1921 § 5, 9-20-1962; CC 1969 § 14-27; Ord. No. 2046, 9-11-1972; Ord. No. 2217, 6-9-1980; Ord. No. 3254, 2-28-2022]

There is hereby levied an annual license tax upon all merchants conducting business from a principal place of business, branch, or franchise thereof situated within the City limits of Malden, Missouri, and the amount thereof shall be determined as follows:

Gross Receipts	License Tax
On less than $50,000.00 gross sales	The sum of $50.00 per year
$50,000.00 to $75,000.00 gross sales	The sum of $75.00 per year
$75,000.00 to $100,000.00 gross sales	The sum of $100.00 per year
$100,000.00 to $150,000.00 gross sales	The sum of $150.00 per year
$150,000.00 to $250,000.00 gross sales	The sum of $200.00 per year
$250,000.00 to $1,000,000.00 gross sales	The sum of $300.00 per year
Over $1,000,000.00 gross sales	An additional $100.00 for each $1,000,000.00 or part thereof

All merchants shall be classified in one (1) of the brackets set forth in Subsection (A) of this Section and their gross sales for the last preceding calendar year shall be used in determining their respective classifications; provided, that any merchant who has not previously engaged in such business in the City shall be classified by an estimate made by him/her of the amount of gross receipts his/her business can expect for the year for which he/she will purchase a license. A copy of the past year's sales tax is to be filed by each merchant at the time he/she applies for a merchant's license.

Section 605.290 Merchants To Submit Sworn Applications Showing Gross Sales — Applications To Be Confidential And Used For Tax Purposes Only.

[R.O. 1993 § 605.290; Ord. No. 1921 § 5, 9-20-1962; CC 1969 § 14-28; Ord. No. 3254, 2-28-2022]

Every applicant for a license under this Article shall submit to the City Clerk/City Collector a sworn application on forms prepared and furnished by the City Clerk/City Collector, showing a true and correct amount of the total gross sales for the last preceding calendar year, using as the basis therefor figures as shown by applicant's books, records, Missouri sales tax returns, Federal income tax return and other records of his/her business which correctly and accurately show the gross sales for the last preceding calendar year.

No such sworn application shall be made public nor shall the information therein, concerning gross receipts, be used by the City or any officer or employee thereof, except for the purpose of fixing the amount of the license fee as provided in this Article.

Section 605.300 Information To Be Included In Application — Name In Which License Issued.

[R.O. 1993 § 605.300; Ord. No. 1921 § 5, 9-20-1962; CC 1969 § 14-29; Ord. No. 3254, 2-28-2022]

Each application under this Article shall include the name of the individual owning or operating the particular business involved and shall state whether operated as a sole proprietorship, partnership or other registered business entity. Each license issued under this Article shall be issued in the name of the party or parties shown by the application to be owners or operators of such business or establishment.