[CC 2001 §605.270; CC 1985 §9.30]
No person, firm, partnership, or corporation may engage in any of the occupations or businesses in the City of Edmundson enumerated in Section 605.230 hereof without first having applied for and obtained a license to conduct such business from the City Clerk, and paying the license fee hereinafter as set out.
[CC 2001 §605.280; CC 1985 §9.31; Ord. No. 995 §1, 10-14-1993; Ord. No. 1014 §1, 6-9-1994; Ord. No. 1116 §1, 8-12-1999; Ord. No. 1119 §§1 — 2, 8-23-1999; Ord. No. 1162, 5-9-2002; Ord. No. 1163 §1, 5-9-2002; Ord. No. 1194 §1, 10-9-2003; Ord. No. 1211 §1, 1-20-2004; Ord. No. 1212 §1, 1-20-2004; Ord. No. 1246 §2, 5-12-2005; Ord. No. 1325 §1,
2008]
A.
For
the various and sundry businesses and employments hereinbelow set
forth, there are fixed and prescribed the license fees set opposite
thereto:
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Air transit lines (passenger and freight)
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$200.00 per year
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Antique dealers
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$20.00 per year
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Automobile body rebuilders
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$50.00 per year
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Automobile rental agencies
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$75.00 per rental car having an Edmundson situs as of June 1
of the tax year
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|
Balls or dances, public and theatrical exhibitions, for each
day, except when given for educational or charitable purposes
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$10.00 per year
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Banquet and reception facilities
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$1.00 per each $1,000.00 of gross receipts
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Barbershops (minimum $25.00 per year) per chair
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$12.50 per year
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Beauty parlors or hairdressers
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$50.00 per year
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Brokers, insurance
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$25.00 per year
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(Providing he/she maintains a business office within the City
of Edmundson)
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Brokers, real estate
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$75.00 per year
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(Providing he/she maintains a business office within the City
of Edmundson)
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Brokers, stocks and bonds
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$150.00 per year
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Building contractors
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$75.00 per year
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Canvassers
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$5.00 per day
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Car washes
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$75.00 per year
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Cement contractors
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$75.00 per year
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Cleaning agencies, self cleaning and dyeing plants
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$50.00 per year
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Cleaning and dyeing agencies
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$25.00 per year
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Concessioners
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$10.00 per year
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Day care centers
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$50.00 per year
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Electrical shops, repairs and services
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$50.00 per year
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Employment offices
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$50.00 per year
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Express offices
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$50.00 per year
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Floral shops (retail)
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$25.00 per year
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Food caterers
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$25.00 per year
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Frozen food service
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$25.00 per year
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Garages, repairs of autos only
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$50.00 per year
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Garbage collectors
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$25.00 per year
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Gasoline filling stations
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$50.00 per year
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Hotels/motels per room, per day, the room is rented or occupied
to be paid yearly on June 30
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$.85
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Insurance companies
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$300.00 per year
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Laundry (self-service)
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$50.00 per year
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Loan companies
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$300.00 per year
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Office space, per desk
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$25.00 per year
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Opticians, store
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$50.00 per year
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Outdoor advertising structures (billboards)
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(2%) of gross revenue
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Painting contractors and interior decorators
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$75.00 per year
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Parking lots (public)
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$20.00 per space
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Photographers
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$25.00 per year
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Plumbing and sewer contractors
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$75.00 per year
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Pool and billiard rooms (per table)
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$300.00 per year
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Radio or television shops (repairs and services)
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$50.00 per year
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Real estate businesses
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$75.00 per year
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Rental of luggage-type trailers
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$25.00 per year
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Restaurants, eating establishments and bars
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$100.00 per year
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Service cars (see Subsection (H) hereof)
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$100.00 per car
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Shoe repair shop
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$50.00 per year
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Sidewalk contractors
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$75.00 per year
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Sign paint shop
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$75.00 per year
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Spiritualists, clairvoyants, mediums, palmists and fortunetellers
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$300.00 per year
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Street contractors
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$75.00 per year
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Tea room--private parties
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$50.00 per year
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Telecommunications tower (cell tower) or telecommunications
antennae
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$2,000.00
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Telegraph companies
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$75.00 per year
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Upholstering and repair shop
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$50.00 per year
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Vegetable stands
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$50.00 per year
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Vendors, public--First 24 hours
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$10.00
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Each additional day
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$2.00
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Warehouses only (not moving or storage)
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$150.00 per year
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Watch repair shops
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$50.00 per year
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Welding shops
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$50.00 per year
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Woodworking and pattern shops
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$50.00 per year
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[1]
Editor’s Note: Section 2 of Ord. No. 1446 also provided
an effective date of 7-1-2016 for the increased fee.
B.
All
other businesses or employments not specifically enumerated in this
Section shall pay a fee of seventy-five dollars ($75.00).
C.
In
the event any person, firm, partnership or corporation, other than
a not-for-profit corporation, shall apply to the City to engage in
any of the aforementioned businesses or employments and the length
of operation shall not exceed forty-eight (48) hours in duration,
then the license fee for said business or employment shall be twenty-five
dollars ($25.00).
D.
Any person, partnership or corporation which in the course of its business either as its main purpose or as an incident thereto sells used cars or trucks, which are stored in the City pending their sale, by any kind of advertisement to the general public shall be required to obtain a business license as required in Article I of this Chapter.
E.
No
person, partnership or corporation which only sells used cars or trucks
to enforce a lien as provided by the laws of the State of Missouri
in their favor against the said used car or truck and its owner, will
be required to obtain said license.
F.
The
licensee shall be required to fill out forms provided by the Collector
of the City which shall require disclosure of the following:
G.
The
license issued under this Section shall entitle the licensee to sell
only used cars or trucks owned by the licensee.
H.
A "service car" shall be defined as a car which is used in
the City of Edmundson for transportation for hire, but is not a taxicab
as that is defined under Missouri law, nor a "passenger van" or "bus" as those terms are defined under Missouri
law. A "service car" is defined as a car for hire,
but is not required to be licensed as a taxicab by the St. Louis County
Government, and is capable of holding six (6) passengers.
I.
A "parking space" as contained in parking lots (public) in Subsection (A) herein is defined as a marked space for the parking of motor vehicles contained within said parking lot or any area actually used for the parking of motor vehicles that are paying to park in said parking lot. This shall include areas used within the parking lot such as aisles, unpaved services and other areas not normally used for the parking of motor vehicles if said areas are actually used for the parking of vehicles. The unmarked areas used for the parking of vehicles provided for the transportation of persons in and out of the parking lot and the unmarked areas used for the parking of employees' vehicles shall not cause said areas to be considered as parking spaces.
[Ord. No. 1325 §1,
2008]
A.
License Required. Every person engaged in the operation
or rental of banquet and reception facilities within the City shall
apply for and obtain from the City Clerk a business license for such
facilities for the privilege of operating, renting and utilizing such
facilities within the City, which license shall be effective from
July first (1st) to June thirtieth (30th).
B.
Fee Imposed. Every person engaging in the business of operating,
renting or using a banquet or reception facility within the City shall
pay to the City as an annual business license fee the amount of one
dollar ($1.00) per each one thousand dollars ($1,000.00) of gross
receipts for such facility.
C.
Period Of License — Payment Of Fee.
1.
Each license issued under the provisions of this Section shall be
effective from July first (1st) to June thirtieth (30th). The license
shall expire on the thirtieth (30th) day of June succeeding the date
that such license was issued. All fees provided for in this Section
shall be payable on the first (1st) day of July of each year on an
annual basis.
2.
The licensee shall pay with the license application each year an
initial amount of tax for the forth-coming year based upon the estimated
gross receipts for such year, which estimated gross receipts shall
be equal to the actual gross receipts for the prior year then ending.
3.
The licensee shall also in its application calculate the amount of
tax actually due for the prior year based upon the actual gross receipts
for such year. If the payment for the prior year was less than the
amount of tax actually due, the licensee shall pay with the license
application that balance of tax due for the prior year. If payment
for the prior year was more than the amount of tax due, the City Clerk
shall credit the excess amount of the tax due for the forthcoming
year, or shall pay such excess to the licensee if it has discontinued
business prior to July first (1st).
4.
The tax to be paid by a licensee commencing a new business shall
be calculated on the basis of the licensee's good faith estimate of
gross receipts beginning with the commencement of business and continuing
to the first (1st) day of the following calendar year.
D.
Application.
1.
It shall be the duty of each licensee to file with the City Clerk,
on or before July first (1st) of each year, an application for such
license; provided however, that an applicant commencing a new business
shall file an application for a license with the City Clerk prior
to the time of the commencement of the business. Such application
shall be on forms provided and/or approved by the City and shall contain
such information as requested by the City in order to determine the
facilities being licensed.
2.
As part of its application, the applicant for a license shall file
a sworn statement of the actual total gross receipts of the licensee
for the last preceding twelve (12) calendar months from the operation
of each banquet or reception facility within the City; provided however,
that if the applicant is commencing a new business, the application
for a license shall state the applicant's good faith estimate of the
amount of gross receipts the applicant expects to receive for the
period beginning with the commencement of business and continuing
to the first (1st) day of the following calendar year.
E.
Delinquency. Any fee due pursuant to the provisions of this
Section shall be delinquent if not paid by the date such payment is
due, and shall be subject to the provisions of this Chapter relating
to delinquent occupational license taxes and fees.
[Ord. No. 1246 §2, 5-12-2005; Ord. No. 1340 §1, 2-12-2009; Ord. No. 1370 §1, 5-13-2010]
A.
License Required. Every person engaged in the operation
or usage of a telecommunication (cell) tower and/or one (1) or more
telecommunication antenna or other facilities located within the City
shall, before installation of such tower, antenna or facilities, apply
and obtain from the City Clerk a telecommunication facilities license
for the privilege of carrying on and conducting such business or usage
in the City, which license shall be effective from July first (1st)
to June thirtieth (30th).
B.
Fee Imposed. Every person engaging in the business of operating
or using telecommunication antenna or facilities on any structure
within the City shall pay to the City as an annual business license
fee in the amount of two thousand dollars ($2,000.00) per individual
antenna. Every person constructing, operating or owning a telecommunications
tower (cell tower) within the City shall also pay to the City an annual
business license fee in the amount of two thousand dollars ($2,000.00)
per tower.
C.
Period Of License — Payment Of Fee.
1.
Each license issued under the provisions of this Section shall be
effective from July first (1st) to June thirtieth (30th). The license
shall expire on the thirtieth (30th) day of June succeeding the date
that such license was issued.
2.
All fees provided for in this Section shall be payable on the first
(1st) day of July of each year on an annual basis.
3.
For any antenna, facility or tower that is constructed or installed
after July first (1st), the license fee for such antenna, facility
or tower shall be prorated based on the number of remaining months
in the license period.
4.
A separate license fee shall be paid for each tower and for each
antenna within the City of Edmundson.
D.
Application. It shall be the duty of each licensee to file
with the City Clerk, on or before July first (1st) of each year, an
application for such license; provided however, that an applicant
constructing or installing a new tower, antenna, or other facility
shall file an application for a license with the City Clerk prior
to the time of such installation or construction. Such application
shall be on forms provided and/or approved by the City and shall contain
such information as requested by the City in order to determine the
tower, antenna or facility being licensed.
E.
Delinquency. Any fee due pursuant to the provisions of this
Section shall be delinquent if not paid by the date such payment is
due, and shall be subject to the provisions of this Chapter relating
to delinquent occupational license taxes and fees.
F.
Identification Or Marking Required. Every person engaged
in the operation or usage of a telecommunication (cell) tower and/or
one (1) or more telecommunication antenna or other facilities located
within the City shall ensure that each such telecommunication (cell)
tower and each telecommunication antenna and each related facility
shall be properly marked, tagged or otherwise identified in a conspicuous
manner. Each mark, tag or identification shall contain, at a minimum,
the name of the carrier or company operating, using and/or responsible
for such tower, antenna or facility as such carrier or company is
identified on the business license for such activity issued by the
City of Edmundson.
[Ord. No. 1211 §1, 1-20-2004; Ord. No. 1371 §1, 5-13-2010]
A.
Annual License Required. Every person engaged in the business
of operating a billboard in the City shall, before doing such business,
apply for and obtain from the City Clerk a billboard service occupation
license for the privilege of carrying on and conducting such business
in the City, which license shall be effective from July first (1st),
or such later date as the license may be issued during the year, until
June thirtieth (30th).
B.
Tax Imposed. Every person engaging in the business of operating
a billboard in the City shall pay the City as an annual business tax
in an amount equal to two percent (2%) of the gross annual revenue
derived from the operation of each billboard operated by such person
within the City.
C.
Calculation And Payment Of Tax. The tax fee levied and assessed
pursuant to this Section shall be calculated based upon the actual
gross receipts for the preceding calendar year (January first (1st)
through December thirty-first (31st)). The tax shall be paid to the
City upon making application for renewal of the annual license.
1.
The tax to be paid by a licensee commencing a new business shall
be calculated on the basis of the licensee's good faith estimate of
gross receipts during a calendar year. Upon application for renewal
for the following license period, licensee shall calculate the amount
of tax actually due for the prior license period based upon his/her
actual gross receipts for the preceding calendar year. If the payment
for the prior license period was less than the amount of tax actually
due, the licensee shall pay with his/her license application the balance
of the tax due for the prior license period. If payment for the prior
license period was more than the amount of tax due, the City Clerk
shall credit the excess amount of the tax due for the forthcoming
license period.
D.
License Application. It shall be the duty of each licensee
to file with the City Clerk, on or before July first (1st) of each
year, an application for such license; provided however, that an applicant
commencing a new business shall file an application for a license
with the City Clerk prior to the time such applicant commences doing
business.
E.
Gross Receipts Statements. The applicant for a license shall
file with each application a sworn statement of the actual total gross
receipts of the licensee for each month of the preceding calendar
year (January first (1st) through December thirty-first (31st)) from
the operation of each billboard in the City. However, if the applicant
is commencing a new business, the application for a license shall
state the applicant's good faith estimate of the amount of gross receipts
as required in this Section.
F.
Delinquency. Any tax due pursuant to the provisions of this
Section shall be delinquent if not paid by the date such payment is
due, and shall be subject to the provisions of this Chapter relating
to delinquent occupational license taxes.
[CC 2001 §605.290; CC 1985 §9.32]
Any person, firm, partnership or corporation carrying on any of the aforementioned businesses or occupations stated in Section 605.230 hereof, without first complying with the provisions of this Article, shall be deemed guilty of an offense.
[CC 2001 §605.300; CC 1985 §9.33]
A.
Each
license issued under the provisions of this Article shall expire on
the thirtieth (30th) day of June succeeding the date of such license.
B.
All
licenses and fees provided for in this Article shall be payable on
the first (1st) day of July of each year on an annual basis.
C.
Of
the license tax to be paid for any such license, the applicant shall
pay as many twelfths as there are months (part of a month being counted
as a month) remaining from the date of the license to the succeeding
June thirtieth (30th).
D.
A separate
license shall be required for each separate business.
[Ord. No. 1193 §1, 10-9-2003]
It shall be the duty of each business license holder pursuant to Section 605.220 to keep proper books or records in which shall be entered, in ink, an account of all factors necessary to properly calculate the license fee pursuant to Section 605.230, which shall be provided to the City Clerk at the time of submission of the application for a business license and payment of the license fee as set out in Sections 605.220 through 605.280. The information provided to the City Clerk, under the provisions of this Section, shall not be made public nor shall they be subject to the inspection of any person except the Mayor, Board of Aldermen, the Collector, the City Clerk and City Attorney. All of such records shall always be open to inspection by the person designated by the City to verify said information.
