[R.O. 2008 § 605.020; Ord. No. 1386 § 1, 10-19-2015]
The following words, terms and phrases, when used in this Chapter, shall have the meanings ascribed to them in this Section, except where the context clearly indicates a different meaning:
ANNUAL GROSS RECEIPTS OF MERCHANTSAny and all money, cash, credit, services, fees, receipts, commissions, property, or other consideration obtained by a merchant in exchange for those activities within the City set forth in the definition of merchant herein, during the last completed fiscal year preceding the December 31 prior to each license year. In calculating gross receipts, no deductions shall be made for the costs of items sold, materials, labor, service costs, interest, overhead, or other costs of doing business.
LICENSE OFFICIALThe City Clerk or his/her designee; however, all licenses issued by the City shall bear the signatures of both the City Clerk and the Mayor.
LICENSE YEARThe license year shall commence on January 1 of each calendar year and terminate on December 31 of the same calendar year.
LICENSEEEvery person required to have a current license or holding a license hereunder.
MANUFACTUREREvery person, including individuals, sole proprietorships, partnerships, or other forms of business enterprises, to the broadest and furthest extent as is now or hereafter defined under Section
150.300, RSMo., which is engaged in treating, processing, refining, improving, combining, fabricating, assembling or otherwise adding to the usability, value or appearance of commodities, goods, or other personal property within the City regardless of where the sale of such manufactured commodities, goods or other personal property terminates, and regardless of whether such manufacturing is done for sale upon order or for sale upon expected or anticipated demand for the manufactured commodities, goods, or other personal property.
MERCHANTEvery person, including individuals, sole proprietorships, corporations, partnerships, or other forms of business enterprises, to the broadest and furthest extent as is now or hereafter defined under Sections
150.010,
150.020,
150.030, RSMo., which sells or leases goods, wares or merchandise, including food or beverages, at or in any store, stand, place or vehicle in the City, from stock or inventory normally located within the City or from catalog stores and similar operations within the City, directly to ultimate consumers for use or consumption, and not to others for further processing or resale to ultimate consumers and including such sales which are accommodation sales.
PERSONIndividual, entrepreneur, partnership, firm, corporation, or any other form of entity and associations of individuals, partnerships and corporations, but the word "person" shall not be deemed to mean an employee or servant.
PRINCIPALAny person, corporation, partnership, or other form of business enterprise which owns, in whole or in part, or helps manage, a business, service occupation, trade, person, merchant, or manufacturer. "Principal" shall include, but not be limited to, directors, officers, managers, partners, and sole proprietors.
SALEAny transfer, exchange or barter of tangible personal property for a consideration of money, property or service, or any combination thereof.
SERVICE OCCUPATIONAll callings, businesses, business enterprises, dealers, trades, avocations, pursuits and professions, to the broadest and furthest extent as is now or hereafter defined under Section
94.110, RSMo., that is not exempt from licensing or taxation by law, not included herein as a merchant or manufacturer and not excluded by terms of this Chapter.
TAXABLE GROSS RECEIPTS OF MERCHANTSFor purposes of this Chapter only, taxable gross receipts of merchants shall be computed by excluding or subtracting from the annual gross receipts of merchants the following items, provided that said items are documented in books of accounts:
1. Receipts for taxes levied by State and Federal governments and collected by the licensee;
2. Receipts of traded merchandise recorded as cash receipts and placed in inventory for resale;
3. Cash and trade stamp discounts allowed and taken on sales;
4. Value of property accepted as part of the purchase price and held for subsequent resale;
5. Receipts of refundable deposits, except that portion of refundable deposits forfeited by the customer and kept by the licensee;
6. Such part of the sales price of goods, wares, merchandise or personal property returned by a customer which is refunded either in cash or by credit;
7. In the case of a parent company whose books of record reflect the sales of its subsidiary or subsidiaries outside of the City or within the City, but separately licensed, the receipts of sales of such subsidiary or subsidiaries may be excluded;
8. Receipts from any office located in the City which is operated predominantly as a billing office for other offices located outside of the City;
9. Collections for others where the licensee is acting as an agent or trustee, but only to the extent that said collections are paid to those for whom collected;
10. Transfer of like items from a licensee to independent dealers for resale, provided that the licensee does not profit from the transfer. "Like items" are defined as goods of the type normally dealt with by the licensee;
11. International sales within the organization of the seller;
12. Receipts from the sale of gasoline or diesel fuels.