[CC 2000 §3-4-1; CC 1974 §9-12]
For the purposes of this Article, the following words and phrases
shall have the meanings respectively ascribed to them by this Section:
Any person engaged in or carrying on the business of selling
any goods, wares or merchandise, whatever the nature or description,
at any store, stand or place occupied for that purpose within the
City, except as is or may be otherwise provided by this Code or other
ordinances of the City.
Any sale direct to a consumer.
Any sale by a merchant to a retailer rather than to a consumer
directly.
[CC 2000 §3-4-2; CC 1974 §§9-13, 9-18]
A.
Merchant Businesses Generally. Every person defined as a "merchant" in Section 605.100 of this Article shall, before doing or offering to do business as such within the City, procure from the City Collector a license therefor in conformity with the provisions of this Chapter.
B.
Separate Licenses. Every distinct portion of a business
engaging in, conducting or making sales separate in nature and character
from portions thereof, as well as a merchant's business conducted
at separate stores, shops, offices or other places, shall be separately
licensed.
[CC 2000 §3-4-3; CC 1974 §§9-20, 9-22]
A.
Forms. It shall be the duty of the City Collector to furnish
blanks for licenses which shall be in a form approved by the Board
of Aldermen.
B.
Falsification Of Statements. It shall be unlawful to make
or file with the Collector, under the provisions of this Chapter,
a false statement or statements under oath. It shall be the duty of
the Collector to carefully examine all statements filed by such merchant
and refer to the proper authorities for prosection of all violations
of this Chapter. A violation of this Subsection shall result in revocation
of the license in addition to any other penalties imposed.
[CC 2000 §3-4-4; CC 1974 §9-15]
The Collector shall, after September first (1st) and before
January first (1st) in each year, notify the merchant of license application
and it shall be the duty of every merchant, whether so notified or
not, to furnish to the Collector, prior to March fifteenth (15th)
of each year, a statement of the aggregate amount of all wholesale
and retail sales made by such merchant during the preceding calendar
year which statement shall be made in writing and delivered to the
Collector, verified by the affidavit of the merchant or officer of
the corporation making it, if a corporation, if residing within the
City or, if not, then by some credible person duly authorized to do
so.
[CC 2000 §3-4-5; CC 1974 §9-17; Ord. No. 673, 9-16-1985]
A.
On
or before March fifteenth (15th) of each calendar year, there shall
be due from every merchant coming within this Chapter a license fee,
which shall be paid by the merchant, of one dollar ($1.00) on each
one thousand dollars ($1,000.00) or fractional part thereof of gross
sales made by such merchant at each store, stand or place occupied
for that purpose within the corporate limits of the City or cash receipts
of a service occupation; provided, that no license shall be issued
under the provisions of this Chapter for a sum less than fifty dollars
($50.00).
B.
The
merchant's license tax shall include all amounts as specified in this
Section and no merchant's license shall be issued until the total
tax is paid.
[CC 2000 §3-4-6; CC 1974 §9-23A]
A.
Fine. In the event any merchant shall fail to obtain such
license before March fifteenth (15th) of each year, he/she shall be
subject to a penalty of twenty-five dollars ($25.00) if license is
applied for and obtained prior to issuance of a summons.
[CC 2000 §3-4-7; CC 1974 §9-14]
No license issued under the provisions of this Chapter shall
be transferable or assignable.
[CC 2000 §3-4-8; CC 1974 §9-23]
It shall be the duty of each merchant to keep proper books or
records in which shall be entered, in ink or other permanent writing
or printing, an account of all sales made by such merchant, which
records shall always be open to the inspection of the Collector to
verify the statement or returns made by such merchant. The statement
or returns made by the Collector under the provisions of this Chapter
shall not be public nor shall they be subject to the inspections of
any person except City Officials.
