[R.O. 2011 §605.010; Ord. No. 142A-90 §II, 1-3-1990; Ord. No. 296-93 §I, 12-15-1993]
As used in this Chapter, the following terms mean:
The City of Byrnes Mill.
Every person whose principal business activity is the refining,
processing, fabrication, alteration, improvement, modification, assembling,
combing, or otherwise changing tangible personal property through
any process or procedure is a "manufacturer."
All types of Medical Marijuana Facilities (Cultivation, Infused Manufacturing, Testing, and Dispensary) shall be required to have a City business license as set forth in City of Byrnes Mill Code of Ordinances, Chapter 605.
[Ord. No. 910-19, 10-2-2019]
Every person doing business in this City who shall make any
sales, wholesale or retail, of any goods, wares or merchandise from
any store, stand or place occupied for that purpose is declared to
be a "merchant." Any person engaged in the rental
or lease of tangible personal property not otherwise included in the
measure of a license and tax by the City is also a "merchant." The owner of inventory consigned to any person within the City for
sale is a "merchant." Any activity of a merchant,
other than the making of sales, rentals, or leases, which is related
to said sales (including, as an example, the storage of tangible personal
property held for eventual sale, rental or lease) is also deemed to
constitute the business of a "merchant."
Activities of a merchant which might otherwise qualify as
those of a manufacturer, under the provisions of the Manufacturers'
License and Tax contained in this Chapter, shall not be classified
as manufacturing if, upon consideration of all known facts, they reasonably
appear to be an integral part of the principal business of merchant
as distinguished from a manufacturing activity related only incidentally
to the business or merchant.
"Merchant" shall include all persons engaged
in the business of: rental or leasing multi-family dwellings, mobile
home park rentals of both land for the placement of mobile homes and/or
the mobile homes themselves.
Every person doing business in this City whose principal
business activity provides a service.
"Person" is used as a generic term and includes
every form of business entity. It includes, among others, individual
proprietorships, partnerships, joint ventures, corporations, associations,
cooperatives, and business trusts.
Any transfer, exchange or barter of tangible personal property
for a consideration of money, property, or service, or any combination
thereof.
The total inflow of cash and receivables in exchange for
goods sold.
The value of machinery and equipment shall be the net book
value reflected on the ultimate books of account of the manufacturer
or miscellaneous service occupation as of the last day of the calendar
year or fiscal year next preceding the calendar year in which the
license year begins, provided said books are kept in accordance with
generally accepted accounting principles consistently applied. The
definition of "value" applies to items of machinery,
equipment and vehicles, accounted for individually, and also to classes
of items accounted for as a group, excluding only real property. Non-productive
machinery and equipment physically present in the City on the last
day of the calendar year or fiscal year, not in use, but under construction
or scheduled for retirement, shall be valued at ten percent (10%)
of the net book value.
All value of machinery and equipment which is leased from
a "related party" must be included in the reported
value of machinery and equipment although the value of such equipment
may not be reflected on the books of account. The book value of such
equipment shall be the net book value reflected on the ultimate books
of account of the related party as of the last day of the calendar
or fiscal year provided such books are kept in accordance with generally
accepted accounting principles.
A "related party" is an entity that is subject
to significant influence of another and which may have common officers
or directors and is related to the manufacturer or miscellaneous service
occupation to a degree that the lease arrangement could be considered
an isolated incident of the related party to the manufacturer or miscellaneous
service occupation.
[R.O. 2011 §605.020; Ord. No. 142A-90 §III, 11-3-1990]
A.
License. Every person defined to be a merchant, manufacturer,
or miscellaneous service occupation, shall, before doing or offering
to do business as such, procure from the City Clerk a license therefore
under the provisions of this Chapter.
B.
Agent's Liability. It shall be unlawful for any manager,
corporation, officer, partner or agent to conduct or assist in the
conduct of the business of a merchant, manufacturer or miscellaneous
service occupation without having procured a license.
C.
Employee's Liability. After notice by the City Clerk to
any clerk or employee of a merchant, manufacturer or miscellaneous
service occupation that his/her employer has not procured a license
to engage in such activity or business, it shall be unlawful for such
clerk or employee to conduct or assist in the conduct of such business
or activity.
D.
New Businesses. Any new merchant, manufacturer or miscellaneous
service occupation applying for a license after the beginning of the
usual license year shall be charged therefor on a pro-rate basis in
the proportion that the number of days remaining in the year bears
to the total number of days in said year. The first (1st) year's license
fee and tax will be based on an estimate of the sales and machinery
and equipment, as of the end of the first (1st) business year and
may be adjusted during the next license year for any discrepancies
between the estimated and actual figures.
[R.O. 2011 §605.030; Ord. No. 142A-90 §IV, 1-3-1990]
A business shall be classified as that of a merchant, manufacturer
or miscellaneous service occupation according to the principal activity
of the business as determined by the volume of sales or gross receipts;
but if a portion of the business of a merchant or miscellaneous service
occupation consists of activities herein defined as those of a manufacturer,
as part of the license fee, a fee of seven and one-half (7.5) mils
(three-fourths of one percent (.75%)) shall be paid on the value of
the highest amount of raw material, goods in process, and finished
products and the largest amount of tools, machinery and appliances
used in that portion of the business as in the case of a "manufacturer."
A.
No
person following for a livelihood the profession or calling of minister
of the gospel, duly accredited Christian Science practitioner, teacher,
professor in a college, priest, lawyer, certified public accountant,
dentist, chiropractor, optometrist, chiropodist, or physician or surgeon
in this City shall be taxed or made liable to pay any municipal or
other corporation tax or license fee of any description whatever for
the privilege of following or carrying on such profession or calling,
and after December 31, 2003, no investment funds service corporation
as defined in Section 143.451, RSMo., may be required to pay any such
license fee in excess of twenty-five thousand dollars ($25,000.00)
annually, any law, ordinance or Charter to the contrary notwithstanding.
B.
No
person following for a livelihood the profession of insurance agent
or broker, veterinarian, architect, professional engineer, land surveyor,
auctioneer, or real estate broker or salesman in this City shall be
taxed or made liable to pay any municipal or other corporation tax
or license fee for the privilege of following or carrying on his/her
profession unless that person maintains a business office within the
City of Byrnes Mill.
[R.O. 2011 §605.040; Ord. No. 142A-90 §V, 1-3-1990]
The license fees and taxes provided for in this Chapter are
assessed and payable for the privilege of engaging in and doing business
in the City.
[R.O. 2011 §605.050; Ord. No. 142A-90 §VI, 1-3-1990]
A.
The
license fee of a merchant shall be calculated at a rate of fifty cents
($0.50) on each one thousand dollars ($1,000.00) or fractional part
thereof on the total amount of sales of goods, wares and merchandise
in the State of Missouri arising out of a business wholly or partly
conducted at any store, stand or place in the City. The minimum license
fee is twenty-five dollars ($25.00).
B.
The
license fee of a manufacturer shall be calculated at a rate of fifty
cents ($0.50) on each one thousand dollars ($1,000.00) or fractional
part thereof on the total amount of sales of goods manufactured by
them in the City wherever such sales may be made. The minimum license
fee is one hundred dollars ($100.00).
C.
The
license fee of a miscellaneous service occupation shall be twenty-five
dollars ($25.00) per year unless established otherwise.
[R.O. 2011 §605.060; Ord. No. 142A-90 §VII, 1-3-1990]
A.
Every
person defined as a merchant, manufacturer, or miscellaneous service
occupation shall, according to business classification, on or before
March sixteenth (16th) furnish to the City Clerk, applicable portions
of the following information according to his/her immediately preceding
fiscal or calendar year.
1.
A statement of the book value of the tools, machinery appliances
which he/she had in his/her possession or under his/her control on
the last day of the immediately preceding calendar or fiscal year.
2.
A statement of the aggregate amount of all gross sales made during
the immediately preceding calendar or fiscal year.
3.
Such statements shall be in writing accompanied by a copy of acceptable
documentation.
[R.O. 2011 §605.070; Ord. No. 142A-90 §VIII, 1-3-1990; Ord. No. 707-09 §1, 5-20-2009; Ord. No. 867-16 §I, 8-3-2016]
There is hereby imposed upon the privilege of the use of the
license for doing the following businesses and occupations within
the City an annual license privilege fee as set forth below on or
before July first (1st) of each year:
|
Occupation
|
Fee
| |
|---|---|---|
|
Abstracting
|
$50.00
| |
|
Agents (not otherwise listed herein)
|
$30.00
| |
|
Amusement Park
|
$100.00
| |
|
Apartment House
|
$1.00 per unit in
| |
|
Auctioneer
|
$50.00 per day
| |
|
Automobile Painting
|
$50.00
| |
|
Automobile Parking, Garage, Parking Lot
|
$50.00
| |
|
Automobile Repair
|
$100.00
| |
|
Automobile Repair (in conjunction with Service Station)
|
$50.00
| |
|
Banks and bank facilities
|
$500.00
| |
|
Barber Shop
|
$3.00 per chair
| |
|
Minimum
|
$25.00
| |
|
Beauty Shop
|
$3.00 per dryer
| |
|
Minimum
|
$25.00
| |
|
Bowling Lanes
|
$10.00 per lane
| |
|
Boxing
|
$30.00 per day
| |
|
Broker (financial)
|
$50.00
| |
|
Clinic, Medica
|
$200.00
| |
|
Collection Agency
|
$100.00
| |
|
Communication tower (regardless of number of antennas)
|
$1,500.00 per tower
| |
|
Contractor (general - concrete, painting, etc.)
|
$30.00
| |
|
Delivery Service
|
$30.00
| |
|
Detective, Investigative, Security Agency
|
$50.00
| |
|
Employment Agency
|
$75.00
| |
|
Exterminator
|
$30.00
| |
|
Fortune Teller, Palmist
|
$100.00 per day
| |
|
Health Club, Spa
|
$75.00
| |
|
Hospital, Medical Institution, etc.
|
$200.00
| |
|
Hotel, Motel
|
$5.00 per sleeping room
| |
|
Ice Cream Vendor
|
$25.00
| |
|
Insurance Company (claim, home, branch office)
|
$250.00
| |
|
Insurance Agency
|
$50.00
| |
|
Insurance Agent
|
$30.00
| |
|
Junk Yard
|
$1,000.00
| |
|
Laundromat (three (3) or more coin-operated laundry machines
located in one (1) facility or multi-building complex
|
$25.00 with no coin sticker required for washers and dryers
| |
|
Loan Company
|
$250.00
| |
|
Manufacturing
|
$.50 per $1,000.00 of gross sales
| |
|
minimum
|
$100.00
| |
|
Massage Parlor
|
$300.00
| |
|
$25.00 per attendant
| ||
|
Miniature Golf
|
$50.00
| |
|
Miscellaneous Service (Includes all services business except
those subject to exclusion by Section 71.620, RSMo.)
|
$200.00
| |
|
Mobile Home Park
|
$5.00 per trailer or pad
| |
|
Newspaper
|
$30.00
| |
|
Nursing Home
|
$100.00
| |
|
Office Building
|
$.10 per sq. ft. of office area utilized by owner of building
| |
|
Minimum
|
$50.00
| |
|
Pawn Broker
|
$400.00
| |
|
Photograph Studio
|
$50.00
| |
|
Pool Hall/Table - Game Table
|
$10.00 per table
| |
|
Public Halls
|
$100.00
| |
|
Printer
|
$75.00
| |
|
Real Estate Agency
|
$50.00
| |
|
Real Estate Agent
|
$30.00
| |
|
Rental, Tool, Truck, Trailer
|
$75.00
| |
|
Residential and Commercial Rental Property
|
$5.00 for every rental unit or mobile home pad (occupied or
unoccupied)
| |
|
Retail
|
$.50 per $1,000.00 of gross sales
| |
|
Minimum
|
$50.00
| |
|
School, Dancing or Music
|
$75.00
| |
|
School, Vocational or Trade
|
$75.00
| |
|
Sign Painter
|
$30.00
| |
|
Skating Rink
|
$50.00
| |
|
Surveying Company
|
$30.00
| |
|
Telegraph Company
|
$75.00
| |
|
Temporary or seasonal retail or service
|
$25.00
| |
|
Theater
| ||
|
Walk In
|
$.50 per seat
| |
|
Drive In
|
$2.00 per speaker
| |
|
Minimum
|
$200.00
| |
|
Trash, Rubbish and Garbage Collector
|
$150.00
| |
|
Travel Agency
|
$50.00
| |
|
Undertaker
|
$100.00
| |
|
Warehouse
|
$.10 per sq. ft.
| |
|
Minimum
|
$50.00
| |
|
All businesses operated from home
| ||
|
Minimum
|
$25.00
| |
|
All business and occupations not covered above or by the merchants,
manufacturers, or miscellaneous service occupation tax
|
$25.00
| |
|
All others
|
$25.00
| |
[R.O. 2011 §605.080; Ord. No. 142A-90 §IX, 1-3-1990; Ord. No. 707-09 §1, 5-20-2009]
A.
Any
person desiring to provide sales or services outside of an enclosed
building, other than the occupant or licensee of such building, shall
file an application with the City Clerk, which shall be forwarded
to the Board of Alderpersons for approval. The said application shall
contain all pertinent information as required by the City, including
the sales tax number of the applicant, the nature of the proposed
sales or services and the dates of operation. Such application may
be approved by the Board of Alderpersons if the applicant complies
with the following provisions:
1.
Each business required to have a sales tax number must use a cash
register, which shall be located within an enclosure to register all
sales therefor.
2.
The traffic and parking must be in compliance with the City ordinances
and the temporary usage shall not cause any premises to have fewer
than the required parking spaces.
3.
The person operating the sale or service shall prohibit patrons from
throwing trash on or about the streets, sidewalks or on its property,
and if this be done, the person operating the sale or service shall
police and clean such areas. The exterior portions of the premises
shall be properly cleaned and maintained.
4.
Written permission of the property owner or property occupant for
specific days and location must be filed with the application.
B.
Upon
approval by the Board of Alderpersons, a fee of twenty dollars ($20.00)
shall be paid to the City Clerk by the applicant for a temporary business
license for a maximum of five (5) days.
C.
Upon
approval by the Board of Alderpersons, a fee of twenty-five dollars
($25.00) shall be paid to the City Clerk by the applicant for a license
for a business characteristic of the season for a maximum of sixty
(60) days.
[R.O. 2011 §605.090; Ord. No. 142A-90 §X, 1-3-1990; Ord.
No. 707-09 §1, 5-20-2009]
A.
Any
and all coin-operated devices from which any foodstuffs, goods, service
or amusement are obtained shall have affixed a license thereto which
is visible to the general public, which license shall be obtained
from the City Clerk on or before July first (1st) of each year as
set forth herein:
|
|
Coin-operated device
|
$5.00 per device
|
B.
The
devices referred to herein shall pertain to, but not be limited to,
the following:
1.
Dispensing. Foodstuffs, goods, candy, gum, drinks,
sandwiches, pastries, fruit, popcorn, ice, charms, cigarettes, nuts,
soaps, bleaches, detergents, newspapers and any other items.
2.
Providing services. Dry cleaning, washing, drying,
extracting and any other service; except in businesses licensed as
laundromats.
3.
For amusement. Pinball, electronic and video games,
shooting gallery, juke box, merry-go-round, car rides, horse rides
and any other instrument.
C.
Devices — Exemptions.
1.
Devices owned by charitable or non-profit organizations shall be
exempt from the aforementioned fees, but shall have affixed a sign
stating the name of the organization receiving proceeds from the device.
Such machine shall have affixed thereto a license secured from the
City, visible to the general public.
2.
Coin changing and postage stamp dispensing devices from which equal
value is received shall be exempt from the license and fee herein.
3.
Any coin-operated device that is not used by nor available to the
general public and is utilized by the owner of the machine and his/her
employees alone, shall be exempt from the license and fee herein.
D.
Devices — Confiscation. Any and all coin-operated
devices which are not in compliance with the provisions herein or
any of the ordinances of the City, may be confiscated by the Police
Department; and in the event such machines are so confiscated, they
shall not be returned to the owners or users thereof until licenses
have been bought for such machines and any and all other expenses
relative to confiscation and storage have been paid. Such confiscation
shall not act as a bar to prosecution by the City.
[R.O. 2011 §605.100; Ord. No. 142A-90 §XI, 1-3-1990; Ord. No. 308-94 §1, 2-16-1994]
A.
Every
person required to have a license under the provisions of this Chapter
shall apply therefor on forms provided by the City Clerk. Application
forms shall provide for the supplying of all information reasonably
required to administer the license ordinances and shall be completed,
executed under oath, and filed on or before June fifteenth (15th)
of each year or the date of commencing business, whichever is later.
Along with the application there shall be attached thereto for preceding
calendar or fiscal year Federal income tax returns, sales tax reports
or an acceptable document from an auditor. Any other type of financial
documentation, offered in lieu thereof, must be approved by the City
Clerk. All applications shall be privileged documents available only
to the Board of Alderpersons, Mayor, City Clerk and authorized Agents
and Deputies. Authorized Agents and Deputies shall include Representatives
from the United States Department of the Treasury, the Missouri Department
of Revenue, the Jefferson County Department of Revenue, duly authorized
Court officials and the City's independent auditors. The release of
an application or information therefrom to an unauthorized person
shall be a misdemeanor punishable by imprisonment not to exceed thirty
(30) days or by a fine of not less than one hundred dollars ($100.00),
or both. A reasonable extension of time for filing shall be granted
by the City Clerk for good cause shown. No license issued herein shall
be transferable. No license herein shall be issued until the applicant
has paid all personal and real property taxes required to be paid
by such applicant. Businesses with sales less than thirty thousand
dollars ($30,000.00) and machinery and equipment less than five thousand
dollars ($5,000.00) shall be exempted from the requirement of producing
such documentation as required with the application. No person shall
be issued a license until such person shall produce a copy of a certificate
of insurance for Workmen's Compensation coverage if said person is
required to carry Workmen's Compensation coverage under the provisions
of Chapter 287, RSMo.
B.
Each
applicant for a business license under this Chapter shall submit a
statement from the Missouri Department of Revenue pursuant to Section
144.083.4, RSMo., stating no tax is due, which statement is a prerequisite
to the issuance or renewal of a City business license. The statement
required by this Section shall be dated within ninety (90) days of
submission of the business license application or renewal application.
[R.O. 2011 §605.110; Ord. No. 142A §XII, 1-3-1990]
Every person required to file an application for a license to
do business under the provisions of this Chapter who shall fail to
file such application with documentation as required on or before
June fifteenth (15th) or the date of commencement of business, whichever
is later, because of willful disregard of the filing requirement or
negligent disregard thereof, shall be charged a penalty of ten dollars
($10.00) for each day that the failure to file continues. The taxpayer's
securing of an extension of time in which to file shall stay the accrual
of penalty. An application shall be considered to have been timely
filed if postmarked prior to midnight of the due date.
[R.O. 2011 §605.120; Ord. No. 142A-90 §XIII, 1-3-1990; Ord. No. 771-12 §1, 2-1-2012]
A.
Fees
due under this Chapter shall be due and payable on July first (1st)
of each year or the date of commencement of business, whichever is
later, and shall be payable without penalty or interest through July
first (1st). No fees can be accepted by the City Clerk without a proper
application and attached documentation. Thereafter, a penalty shall
accrue at the rate of five percent (5%) of the fee due for the first
(1st) month of delinquency or part thereof and at the rate of one
percent (1%) per month or part thereof for each succeeding month of
delinquency until a maximum penalty of twenty-five percent (25%) has
been accrued. At any time during delinquency, the City Clerk may terminate
the delinquent licensee's authorization to do business after the passage
of fifteen (15) days from the date of mailing, by registered or certified
mail with return receipt requested, of a notice of delinquency to
the offending licensee. The City Clerk may, with the concurrence in
writing of the City Attorney, waive any or all of the penalties provided
herein for good cause shown, provided however, that for any period
for which penalty is waived, interest at the legal rate shall be collected
on the amount of the delinquency.
B.
No
license herein shall be issued until the applicant has paid all personal
and real property taxes required to be paid by such applicant and
other fees and assessments due and owing to the City, this shall include
all charges for sewerage service billed to said applicant. The licensee
must be current in paying such property taxes, sales taxes, fees and
assessments, and in the event he/she is not current, any license herein
granted can be suspended or revoked unless such sums have been paid
in full within three (3) calendar weeks after notification by the
City Clerk that such taxes or fees are unpaid. Payment of delinquent
taxes and fees shall be delivered to the City Clerk for forwarding
to the appropriate agency.
[R.O. 2011 §605.130; Ord. No. 142A-90 §XIV, 1-3-1990]
Whoever shall willfully file with the City Clerk under the provisions
herein a false application for license shall forfeit his/her license
and be guilty of a misdemeanor. No application shall be considered
to have been filed in a willfully false manner if the tax payer concerned
shall voluntarily file a correct, amended application and pay appropriate
penalties or interest resulting from the accrual of additional taxes
or fees as a result of the correction.
[R.O. 2011 §605.140; Ord. No. 142A-90 §XV, 1-3-1990]
It shall be the duty of each person required herein to have
a license, to maintain accounting records adequate to permit verification
of the accuracy of his/her application for license. These records
shall be available to and subject to audit by the City Clerk, its
agents and deputies, at the place where regularly maintained, provided
reasonable notice is given in writing of his/her desire to audit the
records. Such records shall be maintained for at least three (3) years
following the date of filing of the particular application. The information
secured from the records is deemed privileged and confidential, and
its unauthorized disclosure shall constitute a misdemeanor punishable
by imprisonment not to exceed thirty (30) days or a fine of not less
than one hundred dollars ($100.00), or both.
[R.O. 2011 §605.150; Ord. No. 142A-90 §XVI, 1-3-1990]
A.
In
February of each year the Board of Alderpersons shall appoint a Board
of Review consisting of three (3) Alderpersons who shall meet between
the first (1st) Monday of August following, to hear petitions for
review by persons subject to licenses and taxes hereunder and to consider
petitions for review of any determination by the City Clerk with respect
to the valuation of property and other matters pertaining thereto.
B.
Appeal
from the Board of Review shall be made to the Board of Alderpersons
by filing a written request with the City Clerk, within ten (10) days
after the finding by the Board of Review.
[R.O. 2011 §605.160; Ord. No. 142A-90 §XVII, 1-3-1990]
If, as a result of audit or otherwise, it becomes apparent that
any person has failed to make timely remittance of taxes or fees due
the City hereunder, or if the City Clerk believes this to be the case,
the City Clerk shall issue by registered mail, a "Notice of Proposed
Deficiency Assessment," stating the amount of the proposed deficiency
assessment and the reason therefor. If the person disagrees with the
proposed deficiency assessment, he/she may petition the City Clerk
in writing within thirty (30) days of the mailing of said notice for
a hearing on the matter. At the hearing, or within thirty (30) days
thereafter, the City Clerk shall notify the person in writing of his/her
determination. An appeal may be taken to the Board of Alderpersons
by filing within thirty (30) days a written request for a hearing
with the City Clerk, which hearing shall be set within thirty (30)
days of the date of the written request. The City Clerk shall notify
the person of the date set for the hearing. The Board of Alderpersons
shall provide for the making of a taped or stenographic record of
the proceedings at the hearing, a copy of which shall be made available
to the person upon request and upon payment of a reasonable charge
covering the cost of a copy of said taped or stenographic transcript
of the proceedings. An appeal may be taken from the Board of Alderpersons
to the courts as provided by law. If a finally determined efficiency
resulted from a reasonable difference of opinion on the interpretation
of the applicable ordinance or rules or regulations, or for any other
reason than willful disregard of the law or gross negligence, penalties
shall not be imposed, but interest at the legal rate shall be added
to the amount of taxes or fees determined to be due.
A.
All
license fees not paid to the City by the person required to remit
the same on the date when the same becomes due and payable to the
Director of Revenue shall bear interest at the rate determined by
Section 32.065, RSMo., from and after such date until paid.
B.
In
case of failure to apply for any license fee required by this Chapter
on or before the date prescribed therefor, determined with regard
to any extension of time for making an application, unless it is shown
that such failure is due to reasonable cause and not the result of
willful neglect, evasion or fraudulent intent, there shall be added
to the amount required to be shown as tax on such return five percent
(5%) of the amount of such tax if the failure is not for more than
one (1) month, with an additional five percent (5%) for each additional
month or fraction thereof during which such failure continues, not
exceeding twenty-five percent (25%) in the aggregate.
C.
In
case of failure to pay the full amount of any license fee due hereunder
on or before the date prescribed therefor, determined with regard
to any extension of time for payment, unless it is shown, by the applicant,
that such failure is due to reasonable cause and not the result of
willful neglect, evasion or fraudulent intent, there shall be added
to the tax an amount equal to five percent (5%) of the deficiency.
The City shall, upon request by a taxpayer, apprise the taxpayer of
the factual basis for the finding of negligence, or the specific rules
or regulations disregarded if the City assesses a penalty under this
Subsection.
[Ord. No. 907-19, 9-4-2019]
A.
Prepayment Required.
1.
All business establishments with retail, self-service, fuel
pumps located thereon must require full payment in advance for any
quantity of fuel sold anytime.
2.
Payment includes purchases by any legal means: cash, credit
card, debit card, check, established charge accounts or otherwise.
3.
Payment may be made at the cashier or at the pump if an automated
payment system is available.
C.
Violations - Penalty.
1.
Any business organization violating any provisions of this Section and/or any employee, assistant, agent or any other person taking part in, joining or aiding in a violation of any provision of this Section may be prosecuted as provided by law for the violation of ordinances of the City and upon conviction shall be punished as provided in Section 100.220 of this Code; and
2.
Failure or refusal to comply with this Section shall be the
basis for revocation or non-renewal of a City business license.
