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City of St. Charles, MO
St. Charles County
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Table of Contents
Table of Contents
Code
New Laws (26) Index
[R.O. 2011 § 605.270; R.O. 2009 § 110.050; CC 1981 § 16-36; Ord. No. 80-37, 3-25-1980; Ord. No. 83-115, 12-21-1983; Ord. No. 96-252, 9-11-1996; Ord. No. 23-145, 12-5-2023]
Every person engaged within the City in an occupation, trade, business, subject, calling, vocation or profession provided for in Section 605.010 shall pay an annual business license fee based upon the annual gross receipts or sales of the occupation, trade, business, subject, calling, vocation or profession as provided for in Section 605.280.
[1]
Cross Reference: As to penalty, § 100.150.
[R.O. 2011 § 605.280; R.O. 2009 § 110.051; CC 1981 § 16-37; Ord. No. 80-37, 3-25-1980; Ord. No. 81-17, 3-4-1981; Ord. No. 83-9, 2-2-1983; Ord. No. 83-115, 12-21-1983; Ord. No. 88-117, 6-23-1988; Ord. No. 96-252, 9-11-1996]
A. 
The business license fee provided for in Section 605.270 shall be based upon the gross sales or receipts of the business and shall be computed as set forth in Section 150.030.
[Ord. No. 22-168, 12-20-2022]
B. 
The license fee provided herein shall be computed upon the annual statement of sales provided for in Section 605.290; provided that no license shall be issued to a person provided for in Section 605.270 for a sum less than fifty dollars ($50.00), which sum shall be paid by each person whose aggregate sales, as verified by affidavit, are twenty thousand dollars ($20,000.00) or less per annum. The license fee referred to herein shall be computed in accordance with the following provisions:
[Ord. No. 23-145, 12-5-2023]
1. 
New Businesses. Persons commencing a new business or occupation or a business or occupation which has been in business less than twelve (12) months for which the license fee is based upon gross sales or receipts shall estimate the anticipated gross sales or receipts for the license year or part thereof remaining and the license fee shall be computed thereon. For purposes of estimating gross sales or annual gross receipts if the business has been in operation for less than a twelve-month period, the gross sales or annual gross receipts shall mean twelve (12) times the average monthly gross receipts or sales for which any business was conducted.
2. 
Old Businesses. A business which has been in operation for the previous twelve (12) months shall pay a license fee based upon the gross sales or receipts for the twelve (12) months of the license year and shall use the previous year's gross sales or receipts as a basis for computing the fee for the license at the beginning of the business year, which fee shall be adjusted at the end of the business year in accordance with the following procedure in order to reflect actual gross sales or receipts incurred during the license year.
3. 
Adjustments And Corrections In Gross Sales And Receipts. In the license application for the next license year thereafter, if the licensee shall show an underpayment for the preceding license year based upon actual gross sales or receipts for the license year, the licensee shall pay such underpayment together with the current license fee. If actual gross receipts or sales for such preceding year would entitle the licensee to a refund, the licensee shall show his/her computations upon his/her application and the Director of Finance, upon verification thereof, shall first credit such refund against any license fee due or owing and shall pay the balance of the refund, if any, to the licensee.
4. 
Part-Time Occupations. Any person engaged in an occupation described in Section 605.010, taxable under this Article and having no employee so engaged and whose return or statement is timely filed and shows gross receipts or sales in the preceding twelve (12) months of less than ten thousand dollars ($10,000.00) shall pay a license fee of twenty-five dollars ($25.00) for the year of application. Should such person be sixty (60) years of age or older and be otherwise entitled to the within described license, the fee is reduced to ten dollars ($10.00) for the year of application.
[1]
Cross Reference: As to penalty, § 100.150.
[R.O. 2011 § 605.290; R.O. 2009 § 110.052; CC 1981 § 16-38; Ord. No. 80-37, 3-25-1980; Ord. No. 83-115, 12-21-1983]
A. 
It shall be the duty of every person, whether notified or not, engaged in an occupation, trade, business, subject, calling, vocation or profession, provided for in Section 605.270 which constitutes an "old business" under Section 605.280(B)(2) to provide to the Director of Finance, between January 1 and April 1 of each year, a statement verified by affidavit of the true amount of gross sales or gross receipts of such person during the year next preceding the first day of January, which statement and affidavit shall be a part of the person's application for license required by Section 605.060.
B. 
Persons qualifying as a "new business" under Section 605.280(B)(1) shall provide the Director of Finance with a statement, verified by affidavit, of the estimated or anticipated gross sales or gross receipts for the license year. This statement and affidavit shall be provided at the time of application for a license and become a part of the application form required by Section 605.060.
[1]
Cross Reference: As to penalty, § 100.150.
[R.O. 2011 § 605.300; R.O. 2009 § 110.053; CC 1981 § 16-39; Ord. No. 80-37, 3-25-1980; Ord. No. 83-115, 12-21-1983]
It shall be the duty of each person provided for in Section 605.270 to keep a proper book and enter in ink or by typing an account of all sales made or receipts of the person, which account shall always be open to the inspection of the Director of Finance to verify the statement made by the licensee pursuant to Section 605.290.
[1]
Cross Reference: As to penalty, § 100.150.
[R.O. 2011 § 605.310; R.O. 2009 § 110.054; CC 1981 § 16-40; Ord. No. 80-37, 3-25-1980; Ord. No. 83-115, 12-21-1983]
The statements or returns made to the Director of Finance under the requirements of this Article shall not be made public nor shall they be subject to the inspection of any person except the Mayor, Director of Finance, members of the City Council and such accountant or auditor as the Council may from time to time employ to audit the accounts of the City.
[R.O. 2011 § 605.320; R.O. 2009 § 110.055; CC 1981 § 16-41; Ord. No. 80-37, 3-25-1980; Ord. No. 83-115, 12-21-1983]
The sale of gasoline, lubricating or fuel oil, cigarettes, and intoxicating liquor is exempt from the provisions of this Article and the amount of sales thereof shall not be included in the verified statement of gross sales required in this Article.
[R.O. 2011 § 605.330; R.O. 2009 § 110.056; CC 1981 § 16-42; Ord. No. 80-37, 3-25-1980; Ord. No. 81-17, 3-4-1981; Ord. No. 83-115, 12-20-1983; Ord. No. 96-252, 9-11-1996]
Whoever shall fail to file a statement required by this Article or make or file with the Director of Finance, under the provisions of this Article, a false statement under oath shall forfeit his/her license and be deemed guilty of an ordinance violation punishable as provided in Section 100.150. It shall be the duty of the Director of Finance to examine carefully all statements filed with the Finance Department and to see that all violations of this Article pertaining to business licenses are prosecuted according to law; provided that before instituting any such prosecution the Director of Finance shall give the person the opportunity of explaining the statement and correcting it if an error was inadvertently made.
[1]
Cross Reference: As to penalty, § 100.150.
[R.O. 2011 § 605.340; R.O. 2009 § 110.057; CC 1981 § 16-43; Ord. No. 81-17, 3-4-1981; Ord. No. 83-115, 12-20-1983]
Collection of license fees, including collection costs from persons required to obtain licenses as provided in this Article, shall be provided by law for the collection of taxes.