[CC 1961 §28.10, Ord. No. 2449 §1, 11-3-1980]
Any and all coin-operated devices from which any foodstuff,
goods, service, or amusement is obtained shall have affixed a license
thereto which is visible to the general public, which license shall
be obtained from the Office of the Director of Finance on or before
the first (1st) day of February of each year, said license fee being
ten dollars ($10.00).
The devices referred to herein shall pertain to, but not be
limited to, the following:
Any and all coin-operated devices which are not in compliance
with the provisions herein, or any of the ordinances of the City of
Berkeley, 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.
Foodstuffs and goods, candy, gum, drinks, sandwiches, pastries,
fruit, popcorn, ice charms, cigarettes, nuts, soaps, bleaches, detergents,
newspapers, and any other items.
Pinball, shooting gallery, juke box, merry-go-round, car
rides, horse rides, and any other instrument.
Dry cleaning, washing, drying, extracting, and any other
service, except in businesses licensed as laundromats.
Devices owned by charitable and other 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 visible
to the general public which shall be secured from the City for which
no fee shall be paid.
Coin changing and postage stamp dispensing devices from which
equal value is received shall be exempt from the license and fee herein.
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.
[CC 1961 §28.11; Ord. No. 2449 §1, 11-3-1980]
The Director of Finance referred to in this Article is hereby
empowered to prepare and promulgate such rules and regulations as
reasonably may be required to administer the several license privilege
laws provide by this Article.
[CC 1961 §28.12; Ord. No. 2449 §1, 11-3-1980]
Every person required to have a license under the provisions
of this Article shall apply therefor on forms provided by the Director
of Finance. Application forms shall provide for the supplying of all
information reasonably required to administer the license ordinance
and shall be completed, executed under oath, and filed on or before
February first (1st) of each year, or the date of commencing business,
whichever is later. Non-pertinent information shall not be required.
All applications shall be privileged documents available only to the
office of the Director of Finance, the City Manager, the Council,
and authorized agents and deputies. Authorized agents and deputies
shall include representatives from the United States Department of
Treasury, the Missouri Department of Revenue, the St. Louis County
Department of Revenue, and duly authorized court officials. 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 Director of Finance 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.
[CC 1961 §28.13; Ord. No. 2449 §1, 11-3-1980]
All taxes and fees due under this Chapter shall be due and payable
on February first (1st) of each year, or the date of commencement
of business, whichever is later, and shall be payable without penalty
or interest through the last day of February. Thereafter, a penalty
shall accrue at the rate of ten percent (10%) of the tax or fee due
for the first (1st) month of delinquency, which penalty shall be effective
on the first (1st) day of March, and an additional penalty of one
percent (1%) of the license tax or fee shall be added on the first
(1st) day of each succeeding month until such license or fees, combined
with all accrued penalties, is paid. At any time during delinquency,
the Director of Finance may terminate the delinquent taxpayer's license
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 taxpayer. The Director
of Finance may, with the concurrence of the City Attorney, in writing,
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.
[CC 1961 §28.14; Ord. No. 2449 §1, 11-3-1980]
Whoever shall willfully file with the Director of Finance 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
taxpayer concerned shall voluntarily file a correct, amended application
and pay appropriate penalties resulting from the accrual of additional
tax or fees as a result of the correction.
[CC 1961 §28.15); Ord. No. 2449 §1, 11-3-1980]
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 Director of Finance,
his/her 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 not to exceed thirty (30) days imprisonment or a fine
of not less than one hundred dollars ($100.00), or both.
