[Ord. No. 701 §1]
Every person, corporation, copartnership or association of persons,
who shall deal in the selling of goods, wares and merchandise at any
store, stand or place occupied for that purpose, is declared to be
a merchant. Every person, corporation, copartnership or association
of persons doing business in this City who shall, as a practice in
the conduct of such business, make or cause to be made any wholesale
or retail sales of goods, wares and merchandise to any person, corporation,
copartnership or association of persons shall be deemed to be a merchant
whether said sales be accommodation sales, whether they be made from
a stock of goods on hand or by ordering goods from another source,
and whether the subject of said sales be similar or different types
of goods than the type, if any, regularly manufactured, processed
or sold by seller.
[Ord. No. 701 §2]
As used in this Chapter shall be construed to include all
merchants, commission merchants, manufacturer and dealers in drugs
and medicines, except physicians for medicines used in their practice,
whether trading as wholesale or retail dealers.
[Ord. No. 701 §3]
Any farmer residing in the State of Missouri who shall grow
or process any article of farm produce or farm products on his farm
is hereby authorized and permitted to vend, retail or wholesale said
products, free from license, fee or taxation, in any quantity he may
choose, and by doing so shall not be considered a merchant; provided,
he does not have a regular stand or place of business away from his
farm; and provided further, that any such produce or products shall
not be exempted from such health or police regulations as other ordinances
may require.
[Ord. No. 862 §1]
No person, corporation, copartnership or association of persons,
shall deal as merchants in this City without first obtaining from
the City Clerk a business license therefor, in conformity with the
provisions of the ordinances of this City. No application for business
license shall be granted and no business license shall be issued to
any merchant having any delinquent taxes under this Chapter or while
such merchant is in any way in violation of this Chapter.
[Ord. No. 862 §2]
Merchants doing business in this City shall pay an ad valorem
tax equal to that which is levied upon real estate on the amount of
all goods, wares and merchandise, except for grain and other agricultural
crops in an unmanufactured condition, as defined in Section 137.010,
RSMo., which are subject to assessment, valuation, and taxation under
Subsection 3 of Section 137.115 RSMo., which they may have in their
possession or under their control, whether owned by them or consigned
to them for sale, on January 1st of each year; provided, that no commission
merchant shall be required to pay any tax on any unmanufactured article,
the growth or produce of this or any other state, which may have been
consigned for sale, and in which he has no ownership or interest other
than his commission.
[Ord. No. 701 §6; Ord. No. 862 §3]
Assessment of ad valorem taxes under this Chapter shall be based
on the annual statements as adjusted by the County Board of Equalization,
furnished by Merchants to the County Assessor under and by virtue
of Section 150.050 RSMo., and any amendments to said Sections hereafter
made; provided, however, that in the event of the unavailability of
any such statement to the City or its officials, any merchant may
be required upon request to furnish an annual statement to the City
of Palmyra, or its Collector, which statement shall be substantially
in the form as provided by said Section 150.050 RSMo., except that
there shall be added to said form a recital that the statement filed
with the City or its Collector is in the same amount as to the greatest
amount of goods, wares and merchandise as the statement furnished
the County Assessor, or that no statement has been furnished the County
Assessor.
[Ord. No. 701 §9]
Any person, persons, copartnership or corporation who shall
file or suffer to be filed any false statement of the aggregate amount
of goods, wares and merchandise, or who shall refuse to file a statement
upon which the ad valorem tax may be assessed under this Chapter,
or who shall violate any other provision of this Chapter shall be
deemed guilty of a misdemeanor, and shall forfeit his license.
[Ord. No. 701 §10]
Taxes assessed and levied under this Chapter shall become due
and payable at the same time, be collected in like manner, become
delinquent at the same time, and be subject to the same interest and
penalties, as real and personal property taxes.
