[R.O. 2009 §605.100; CC 1976 §16-21; R.O. 1954
§131]
Every person, firm or corporation or association engaged in
selling goods, wares and merchandise of any kind, at any stand or
place occupied for that purpose within the City, is hereby declared
to be a "merchant", except as is or may be otherwise
provided by this Article, and the term "merchant" used herein shall be construed to include all merchants, commission
merchants, grocers, druggists, jewelers, butchers, confectioners,
lumber dealers, wood and coal dealers, ice dealers and oil dealers,
blacksmiths, plumbers and tinners selling goods, wares and merchandise,
and dealers in electrical goods, department stores and mills.
[R.O. 2009 §605.110; CC 1976 §16-22; R.O. 1954
§129]
Every merchant shall pay a license tax according to the amount
of stock employed in his/her business. The amount of license tax shall
be determined as follows: The City Clerk shall take the statement
filed by any merchant with the City Assessor on the first (1st) day
of January prior to the issuance of said license as the amount of
stock employed in such business, which together with the schedule
set forth in this Article, shall be the basis from which said amount
of license tax is determined.
[R.O. 2009 §605.120; CC 1976 §16-23; R.O. 1954
§130]
The amounts to be used in determining the amount of all merchants'
license taxes are listed as follows:
|
Per Year
| |
|---|---|
|
Merchants having less than $500.00 in stock
|
$12.00
|
|
Merchants having $500.00 stock, but less than $1,000.00
|
$18.75
|
|
Merchants having $1,000.00 stock, but less than $2,000.00
|
$22.50
|
|
Merchants having $2,000.00 stock, but less than $4,000.00
|
$24.00
|
|
Merchants having $4,000.00 stock, but less than $6,000.00
|
$25.50
|
|
Merchants having $6,000.00 stock, but less than $8,000.00
|
$27.00
|
|
Merchants having $8,000.00 stock, but less than $10,000.00
|
$30.00
|
|
Merchants having $10,000.00 stock, or more
|
$31.50
|
[R.O. 2009 §605.130; CC 1976 §16-25; R.O. 1954
§134; Ord. No. 2400 §1, 10-4-2010]
Merchants' licenses shall run for a period of twelve (12) months
and commence on the first (1st) day of July in each year and whenever
any person shall commence the business of merchandising after the
first (1st) day of July in any year, he/she shall, on making application
for license, file his/her statement as herein required, and shall
pay the rate of license tax and ad valorem tax as other merchants
to be estimated at the time from the day on which he/she commences
business to the said first (1st) day of July next, and the ad valorem
tax to the next January first (1st).
[R.O. 2009 §605.140; CC 1976 §16-26; R.O. 1954
§132]
Any merchant who has not filed a statement with the City Assessor
as provided in this Article, shall upon applying for a license to
do business file a sworn statement setting forth the amount of stock
he/she will employ in his/her business.
[R.O. 2009 §605.150; CC 1976 §16-27; R.O. 1954
§141]
On the first (1st) day of April of each year it shall be the
duty of each merchant to furnish to the City Assessor a statement
of the greatest amount of goods, wares and merchandise, which they
may have had on hand at any one time between the first (1st) day of
January and the first (1st) day of April, next preceding; said statement
shall include all goods, wares, and merchandise owned by such merchant,
and consigned to him/her or them for sale by other parties. It shall
be the duty of the City Assessor to enter such statement in a book
to be prepared for that purpose at the expense of the City, suitably
ruled, with columns for the name of the merchant, the amount of his/her
or their statement as returned to the Assessor, the valuation of such
statement as equalized by the County Board of Equalization for State,
County and school taxes and such other columns as may be found useful
or convenient in practice; such book shall be verified by the affidavit
of the City Assessor annexed thereto in the following words to wit:
"being duly sworn makes oath and says that he/she made diligent efforts
to secure sworn statements from all persons or firms doing business
as merchants in the City; that so far as he/she has been able to secure
such statements they are correctly set forth in the foregoing book".
[R.O. 2009 §605.160; CC 1976 §16-28; R.O. 1954
§142]
After the Board of Equalization has met and completed their
work, said book shall be delivered to the City Clerk, and the City
Clerk shall extend on such book all the proper taxes at the same rate
as assessed for the time on real estate, and he/she shall on or before
the first (1st) day of October thereafter, make out and deliver to
the Collector a copy of such book, properly certified, and take the
receipt of the Collector therefor, which receipt shall specify the
aggregate amount of each kind of taxes due thereon; and the Clerk
shall charge the Collector with the amount of such taxes.
