[Ord. No. 299, §2.; Ord. No. 1292 §1, 6-17-1997; Ord. No. 1454 §1, 5-16-2000]
For the purposes of this Article, the following words and phrases
shall have the meanings respectively ascribed to them by this Section:
The aggregate amount of all sales, operating revenues determined
in accordance with generally accepted accounting principles, fees,
commissions, rental and leasing fees and shall include the receipt
of cash (or accrual basis), credits and property of any kind or nature
without any deductions therefrom on account of the cost of any items
sold, the cost of any materials used, or of any labor, service costs,
interest paid or payable, or any losses or any other expenses whatsoever;
provided, that the following shall be excluded from any computations
of gross receipts if the books of accounts segregate the amount so
as to reflect such exclusions:
Receipt of taxes levied by State and Federal Governments collected
by the seller;
Such part of the sales price of goods, wares, merchandise or
personal property returned by the purchaser as is refunded either
in cash or by credit;
Receipts of refundable deposits, except that portion of refundable
deposits forfeited and taken in the gross receipts of the seller;
Receipts for the parking of vehicles;
Receipts from organizations exempt from sales tax pursuant to
Chapter 144, RSMo.;
Receipts arising out of other than local sponsorships; and
Receipts arising out of barter agreements.
Every person who shall manufacture, hold or purchase personal
property for the purpose of adding to the value thereof by any process
of manufacturing or refining, or by the combination of different materials
or shall purchase and sell manufactured articles such as he manufactures
or uses in manufacture, except as provided in this Article.
Every person who shall deal in the selling of goods, wares
and merchandise at any store, stand or place within the City, including
those who engage in the furnishing for profit of any services in connection
with the sale of goods, wares and merchandise at any store, stand
or place within the City, except as otherwise provided in this Article.
Every person doing business in the 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 shall
be deemed to be a merchant, whether such 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 the sales be
similar to or different from the types of goods, if any, regularly
sold by such seller. Construction trade contractors and subcontractors
which do not operate from a physical location within the Eureka City
limits are exempt from business license requirements.
One (1) or more persons, individuals, copartnerships, associations,
joint stock companies, business trusts or corporations.
[Ord. No. 299, §1; Ord. No. 2683, 11-15-2022]
No person, firm copartnership, association or corporation shall
engage in, or own, manage, operate or control, any of the various
businesses, employments, occupations, agencies, amusements or exhibitions;
or own, manage, operate or control any public buildings, public halls
or any other of the matters and things hereinafter listed unless such
person, firm, copartnership, association or corporation shall first
apply to the City Clerk for a license which shall be issued to the
applicant by the City Clerk upon the payment of the license fee established
herein, provided the applicant has complied with all ordinances governing
the issuance of the license to do or engage in the business, occupation,
matter or thing for which the license is requested. No-impact home-based
business and home-based work as defined by Section 71.990, RSMo.,
and Section 89.500, RSMo., shall be exempt from this requirement.
[Ord. No. 730, §1]
(a)
Any defalcation in the payment of sales tax to the state and/or the
city shall constitute cause for the denial of the renewal of any liquor
and/or merchant's license previously issued by the city.
(b)
By making application to the city for a liquor or merchant's license,
the license applicant consents that, in the event of defalcation of
payment of sales tax to the state and/or city, the licensee shall
do one of the following three things:
(1)
Post a bond with the city clerk from a licensed bonding company,
pending resolution with the department of revenue by agreement, compromise
or judgement. The amount of such bond shall be determined by the board
of aldermen but shall not be more than three times the average monthly
tax liability of the licensee/taxpayer;
(2)
Post a cash bond with the city clerk. The amount of such bond
shall be determined by the board of aldermen but shall not be more
than three times the average monthly tax liability of the licensee/taxpayer;
or
(3)
Forfeit the license issued by the city.
(c)
In the event that the licensee is in defalcation and the city has refused to reissue the license, the license shall automatically be extended for a thirty day period, during which time the licensee may cure such defalcation or post a bond in accordance with paragraph (1) or (2) of subsection (b) of this section.
(d)
At such time as the board of aldermen shall deem the amount of a
bond required by this section to be insufficient to cover the average
monthly tax liability of a given licensee/taxpayer, it may require
such licensee/taxpayer to adjust the amount of the bond to the level
satisfactory to the board of aldermen which will cover the amount
of such liability.
(e)
The board of aldermen may require the posting of a bond to insure
the payment of sales tax in the instances of itinerant or temporary
licensees/taxpayers, in such amount as the board may determine. The
board of aldermen shall, after a reasonable period of satisfactory
tax compliance, not less than two years from the initial date of bonding,
release such licensee/taxpayer from the bond requirement as set forth
in this section. All itinerant or temporary licensees/taxpayers shall
be required to procure the license and post the bond required under
this section prior to the issuance of any liquor or merchant's license,
the amount of such bond to be determined by the board of aldermen.
(f)
All cash bonds shall be deposited by the city treasurer into the city treasury and shall be released to the taxpayer pursuant to subsection (e) of this section from funds appropriated by the board of aldermen for such purpose. If appropriated funds are available, the city treasurer shall cause such refunds to be paid within thirty days of the receipt of a warrant request for such payment from the board of aldermen.
[Ord. No. 299, §3; Ord. No. 551, §1; Ord. No. 616, §1; Ord. No. 947 §1; Ord. No. 1194 §2, 9-19-1995; Ord. No. 1213 §§1-2, 2-20-1996; Ord.
No. 1454 §1-2, 5-16-2000; Ord. No. 1611 §1, 5-21-2002]
(a)
There is hereby levied an annual license tax of twenty-five dollars
($25.00) upon the privilege of engaging in the following businesses,
employments, occupations and activities within the City:
1.
Agencies for collection.
2.
Agents for express.
3.
Agents for insurance.
4.
Agents for laundries and cleaners.
5.
Agents for loan companies.
6.
Agents for manufacturers.
7.
Agents for miscellaneous.
8.
Agents for real estate.
9.
Abstractors.
10.
Auctioneers.
11.
Amusements.
12.
(Reserved)
13.
Architects.
14.
Artists.
15.
Automobile agencies.
16.
Automobile dealers.
17.
Automobile repair shops.
18.
Automobile repair shops combined with automobile dealers or agencies
or public garages.
19.
Automobile wrecking shops.
20.
Banks and trust companies.
21.
Barbershops.
22.
Baseball parks.
23.
Billiard tables.
24.
Bill posters.
25.
Blacksmith shops.
26.
Boardinghouses.
27.
Book stores.
28.
Bookbinders.
29.
Bowling alleys.
30.
Boxing and sparring exhibitions.
31.
Brokers.
32.
Business office.
33.
Butchers.
34.
Canvassers.
35.
Chiropodists.
36.
Circuses and shows.
37.
Cleaning and dyeing, carpet cleaners.
38.
Cobblers and shoe repair.
39.
Concerts.
40.
Confectioners.
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Contractors:
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41.
Brick.
42.
Bridge.
43.
Building.
44.
Cement and concrete.
45.
Electrical.
46.
General.
47.
Paint and paper hanging.
48.
Plastering.
49.
Sewer.
50.
Stone and marble.
51.
Street.
52.
Corn doctors.
53.
Dances or balls, public.
54.
Dance halls.
55.
Dealers in automobile accessories.
56.
Delivery trucks: ice, dairy products, tea or coffee, meats, bakery
products, lunch wagons, laundry or agents for the aforegoing.
57.
Drays.
58.
Druggists.
59.
Employment offices and agencies.
60.
Exhibitions, boxing and wrestling.
61.
Exhibitions: equestrian performances, puppet shows, legerdemain,
tumbling, wax figures, ventriloquism, pony tracks, rope or wire walking,
mechanical rides, merry-go-rounds, etc.
62.
Exhibitions: theatrical, operatic or minstrel, other than for charitable,
religious or benevolent purposes.
63.
Express companies.
64.
(Reserved)
65.
Gasoline filling stations.
66.
Gaugers.
67.
Golf tees.
68.
Grocers.
69.
Hairdressers and beauty parlors.
70.
Halls, public.
71.
Haulers.
72.
Hawkers and hucksters.
73.
(Reserved)
74.
Horse or cattle dealers.
75.
Hospital, private.
76.
Hospital, for profit.
77.
Hotels.
78.
Ice cream stands.
79.
Ice cream and soft drink stands combined.
80.
Inspectors.
81.
Insurance companies.
82.
Junk dealers.
83.
Launderettes.
84.
Laundries.
85.
Lectures, public.
85.1.
Limousine service.
86.
Loan companies.
87.
Lumber dealers.
88.
Lung testers.
89.
Magnifying glasses.
90.
Manufacturers.
91.
Masseur.
92.
Menageries.
93.
Merchants.
94.
Money brokers.
95.
Money changers.
96.
Motels.
97.
Moving companies.
98.
Moving picture shows.
99.
Muscle developers.
100.
Museums.
101.
Newspaper offices.
102.
Nurseries; child care.
103.
Nursing homes.
104.
Office buildings.
105.
Omnibuses.
106.
Opera houses.
107.
Ordinaries.
108.
Parades and exhibitions.
109.
Parking lots for profit.
110.
Patent right dealers.
111.
Pawnbrokers.
112.
Peddlers.
113.
Photographers.
114.
Pinball tables.
115.
Pistol galleries.
116.
Plumbers.
117.
Pool tables and other tables.
118.
Private venereal hospitals.
119.
Public buildings.
120.
Public garages.
121.
Public halls.
122.
Public lectures.
123.
Public masquerade balls, street exhibitions and dance houses.
124.
Public meetings.
125.
Rental service.
126.
Restaurants.
127.
Sales of unclaimed goods by express companies.
128.
Shoeshine parlor.
129.
Shooting galleries.
130.
Sign painters.
131.
Soda fountains.
132.
Soft drink stands.
133.
Stockyards.
134.
Storage warehouses.
135.
Street fairs and carnivals.
136.
Tanneries.
137.
Taverns.
138.
Telescopic views.
139.
Tippling houses.
140.
Title examiners.
141.
Transfer and other vehicles.
142.
Trash collectors.
143.
Traveling and auction stores.
144.
Undertakers.
145.
Vendors.
146.
Warehouses.
(b)
A separate license tax is hereby imposed and shall be paid for each
business activity or occupation listed above notwithstanding that
more than one business activity or occupation may be carried on, owned
or operated by the same person.
(c)
An annual business license tax shall be imposed for each point of
sale within an establishment for which there is issued a Missouri
Sales Tax Number. The intent of this Section is to provide for the
issuance of a single annual business license to proprietors operating
establishments which have a centralized point of sale.
(d)
There is hereby established an annual amusement park business license
tax in the amount of three-eighths (3/8) of one percent (1%) on gross
receipts generated by and within all amusement parks located in the
City of Eureka. Such annual amusement park business license tax shall
be calculated based on the previous calendar year's amusement park
gross receipts. In the event that the previous calendar year's actual
gross receipts are not determined by the due date of January first
(1st), an estimated amount based on the prior year's actual gross
receipts shall be remitted to the City. The City is to be provided
written notification of any adjustments necessary to the amusement
park business license tax by no later than April first (1st) after
the actual gross receipts from the previous calendar year are determined.
Such amusement park business license tax adjustment notification shall
be accompanied by additional payment or the amount to be refunded
as applicable.
[Ord. No. 299, §5]
Whoever shall obtain a license under this article shall keep
the same in a conspicuous place so that it may be readily seen by
the general public and by any police officer or any other official
of the city.
[Ord. No. 299, §6]
All licenses and fees required by this article shall become
due and payable on the first day of January of each year; provided,
that if an applicant commences business on or after the first day
of July, he shall be required to pay only one-half of the license
fee.
[Ord. No. 299, §7]
(a)
It shall be the duty of the city collector or city clerk to furnish
the licenses required by this article and they shall be in the following
form:
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MERCHANTS LICENSE
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(SERIALLY NUMBERED)
| |
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No. __________
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THE CITY OF EUREKA, MISSOURI
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TO ALL WHOM SHALL SEE THESE PRESENTS = = Greeting:
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Know ye that ____________________, having made application to
the City of Eureka on ____________________, 19_____, for license as
____________________ in accordance with the applicable ordinances
and ____________________, having complied with the requirements of
the ordinances governing such cases, and having paid to the City Collector
the sum of $__________, being the license tax upon ____________________,
is hereby authorized to operate a business as a __________ except
as otherwise provided by ordinance, at any one stand, store or place
of business within the City, for the period ending on the thirty-first
day of December, 19_____.
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Applicant declares his Missouri State Sales Tax Number to be:
__________
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This license is issued subject to compliance by the licensee
with all ordinances and regulations of the City now in force and with
those enacted during the term of this license.
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Mayor
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City Clerk
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Countersigned and Seal
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City Collector
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(b)
All applicants for licenses shall provide for use in the license
the correct identification or account number assigned to the applicant's
business by the sales tax division of the state department of revenue,
and if no such identification or account number has been assigned,
then the applicant shall submit an affidavit stating the facts upon
which the sales tax exemption is based. Any change in the sales tax
status of the licensee shall be reported to the city when the license
required by this article is first renewed after the change in sales
tax status occurs.
[Ord. No. 551, §3]
Licenses issued under this chapter are issued for a specific
business at a specific location. If the business to which a merchant's
license is issued moves to another location within the city at which
it will conduct its business, there shall be, in addition to the regular
license tax applicable under this chapter, a one dollar transfer fee.
[Ord. No. 551, §4]
Whoever shall engage in any of the business activities or occupations listed in this article without first being issued a license, or who shall engage in a business activity after moving to a new location within the city without having paid the transfer fee provided for in section 12-24, shall be deemed guilty of a misdemeanor, and upon conviction shall be punished by a fine of not less than one dollar nor more than one hundred dollars or by imprisonment in the city jail or workhouse for a period not to exceed ninety days or by both such fine and imprisonment. Each day that a person shall engage in a business activity or occupation listed in this article without having paid the license tax or transfer fee levied herein shall be deemed a separate offense.
