[CC 1961 §28.01; Ord. No. 2449 §1, 11-3-1980]
For the purpose of this Chapter, the following definitions will
be used:
The City of Berkeley, Missouri.
Every person whose principal business activity is the refining,
processing, fabrication, alteration, improvement, modification, assembling,
combining, or otherwise changing tangible personal property through
any process or procedure, is a "manufacturer".
Every person doing business in this City who shall make any
sales, wholesale or retail, of any goods, wares, or merchandise, or
render any service 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" and the property so rented or leased shall be
deemed the merchant's inventory taxable to the lessor. 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 605, Licenses, 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 of merchant.
"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, and including the rendering of any service in the City.
Is hereby established as thirty-three and one-third percent
(33 ⅓%) of the average book value of inventory computed by
dividing by twelve (12) the total of the book values of all inventory
owned by a merchant and having a taxable site within the City on the
last day of each month of the calendar year next preceding the calendar
year in which the license year began, provided however, that any month
for which no inventory book value is contributed to the total shall
be deleted from the divisor, thereby reducing it from twelve (12)
to some lesser number. Provided further, that the use of thirty-three
and one-third percent (33 ⅓%) of the average book value of
inventory provides for an allowance of sixty-six and two-thirds percent
(66 ⅔%) to recognize valuation losses attributable to obsolescence,
shrinkage, and burden which equitably should not be taxed as part
of average inventory value. The sixty-six and two-thirds percent (66
⅔%) allowance is in lieu of all adjustments to average book
value unless the taxpayer can establish that its experience, as reflected
on its books of account justifies an allowance in excess of said sixty-six
and two-thirds percent (66 ⅔%), in which event the larger adjustment
shall be allowed. At the taxpayer's election, in lieu of the aforesaid
twelve (12) months' computation, average inventory value may be computed
by using the beginning and ending book values for the calendar year
next preceding the calendar year in which the license year begins
and dividing by two (2), or alternatively by using the balances existing
at the end of each calendar quarter of said year and dividing by four
(4). "Book value" is deemed to be the gross inventory value as finally
stated in the books of account of the merchant before deduction of
valuation accounts for losses, shrinkage, obsolescence, or other items,
provided said books are kept in accordance with sound and generally
recognized accounting principles consistently applied, but shall in
no event be deemed to include any unrealized profit included in book
inventory values.
The net book value reflected on the ultimate books of account
of the manufacturer as of December thirty-first (31st) of the calendar
year next preceding the calendar year in which the license year begins,
provided said books are kept in accordance with sound and generally
recognized accounting principles consistently applied. This definition
of "value" applies to items of machinery and equipment
accounted for individually and also to classes of items accounted
for as a group. Non-productive machinery and equipment physically
present in the City on December thirty-first (31st), but under construction
or scheduled for retirement, but not in use, shall be valued at ten
percent (10%) of the net book value.
[CC 1961 §28.02; Ord. No. 2449 §1, 11-3-1980; Ord. No. 3398 §1, 11-4-1996]
A.
License. Every person defined to be a merchant, manufacturer,
or miscellaneous service occupation shall, before going or offering
to do business as such, procure from the Director of Finance a license
therefor 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 Director of Finance
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 which applied for a license after the beginning
of the usual license year shall be charged therefor on a prorata basis
in the proportion that the number of days remaining in the year bears
to the total number of days in said year.
E.
Limitation on numbers of certain businesses.
1.
There shall be no more than two (2) personal services establishments
permitted or otherwise licensed to do business for every one thousand
two hundred (1,200) inhabitants residing within the City.
2.
There should be no more than two (2) personal services establishments
permitted or otherwise licensed to do business within the City of
Berkeley at any one time, per ward.
3.
"Personal services" within the meaning of this Subsection shall be as set forth in Section 400.020 of this Municipal Code of the City of Berkeley.
4.
Nothing contained herein shall affect any establishment or holder
of a license or special use permit on the date of passage of this
Subsection (November 4, 1996), but from and after the passage of this
Subsection no new license or special use permit shall issue in violation
of this enactment.
[CC 1961 §4.05; Ord. No. 60, 3-27-1940; Ord. No.
70, 5-1-1940]
A.
The
Director of Finance shall see that all persons engaged in any business
for which a license is required by any ordinance shall take out such
license, and he/she shall make complaint before the Municipal Judge
against any person who shall fail or refuse to obtain such license.
B.
The
Director of Finance shall sign all licenses and deliver the same to
the persons named therein upon payment to him/her of the license tax
thereon.
[Ord. No. 3461 §§1 —
2, 8-16-1999]
A.
There
shall be no transfers of any special use permits from a business or
individual to another business or individual.
[CC 1961 §4.06; Ord. No. 1177, 2-29-1960]
A.
No
license or permit shall be issued by the City to any person, and no
person shall obtain a license or permit from the City, until all real
and personal taxes, merchants' and manufacturers' taxes or other license
fees, permit fees, and inspection fees, or any other financial obligations,
shall have first been paid by the applicant for such license or permit.
[Ord. No. 4437, 2-19-2018]
B.
The
payment of special tax bills and assessments which are a lien against
the real property upon which special improvements were made shall
be paid in full, and these certain tax bills shall be paid in full
prior to the issuance of any permits or licenses.
[Ord. No. 4437, 2-19-2018]
C.
Dog
licenses, dog registrations, and bicycle licenses are exempt from
the provisions of this Section.
D.
Limitations
On The Number Of Certain Types Of Medical Marijuana Facilities By
Ward.
[Ord. No. 4650, 12-15-2020]
1.
Cultivation Facility — Ward 3 (Industrial park warehouse) and
Ward 4 must be at least one-acre single lot; not combined with any
other business use.
2.
Dispensary (retail sales) — one (1) store allowed in each ward,
must be at least one thousand (1,000) square feet of retail space,
cannot be combined with an existing use. Shall be within one (1) mile
of each approved location.
3.
Infused Manufacturing — Ward 3 (Industrial park) and Ward 4
North Hanley, Natural Bridge, and the Industrial Park; two (2) facilities
in each ward.
4.
Testing Facility — Ward 3 (Industrial park) and Ward 4 North
Hanley, Natural Bridge, and the Industrial Park; two (2) facilities
in each ward.
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Each use type cannot be within one (1) mile of each other.
|
[CC 1961 §28.03; Ord. No. 2449 §1, 11-3-1980]
A.
The
license tax of a merchant shall be calculated 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 of Berkeley.
B.
The
license tax of a manufacturer shall be calculated on the total amount
of sales of goods manufactured by them in the City, wherever such
sales may be made.
[CC 1961 §28.04; Ord. No. 2449 §1, 11-3-1980]
The license taxes provided for in this Chapter are assessed
and payable for the privilege of engaging in and doing business in
the City of Berkeley.
[CC 1961 §28.06; Ord. No. 3105 §1, 3-5-1990; Ord. No. 4730, 10-3-2022]
A.
The
following license fees shall be charged on organizations doing business
in the City:
1.
On the first (1st) one hundred thousand dollars ($100,000.00) of
sales, or fraction thereof, the sum of one hundred dollars ($100.00),
which shall be the minimum tax hereunder.
2.
In the excess of one hundred thousand dollars ($100,000.00) of sales,
the sum of one hundred dollars ($100.00), plus the sum of seventy-five
cents ($0.75) for each one thousand dollars ($1,000.00), or fraction
thereof, in excess of one hundred thousand dollars ($100,000.00).
3.
Failure to obtain a rental license and pay all fees by February 1st
will result in a ten percent (10%) penalty per month or part thereof.
[CC 1961 §28.08; Ord. No. 2449 §1, 11-3-1980; Ord. No. 4730, 10-3-2022]
A.
Every
person defined as a merchant or manufacturer shall, on or before the
first (1st) day of February, furnish to the Director of Finance the
following information:
1.
A statement of the value of the largest amount of all goods, wares,
raw materials, goods in process and finished products, tools, machinery,
and appliances which he/she may have had in his/her possession or
under his/her control at any time during the year next preceding.
2.
A statement of the aggregate amount of all gross sales made during
the preceding year.
3.
Such statements shall be in writing and verified by affidavit attached
to it.
4.
Failure to obtain a rental license and pay all fees by February 1st
will result in a ten percent (10%) penalty per month or part thereof.
