City of Charleston, MO
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2023-12-12
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Title VI Business and Occupation
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Chapter 605 Business Regulations
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Article II Merchant's Tax Regulations
- Adopting Ordinance
- Ch AO Adopting Ordinance
- Ttl I Government Code
- Ch 100 General Provisions
- Ch 105 Elections
- Ch 110 Mayor and City Council
- Ch 115 City Officials
- Ch 117 Conflicts of Interest
- Ch 120 Open Meetings and Records Policy
- Ch 125 Municipal Court
- Ch 130 Taxation and Finance
- Ch 135 Personnel
- Ch 140 Boards, Commissions and Committees
- Ch 145 Indemnification Policy
- Ttl II Public Health, Safety and Welfare
- Ch 200 Public Safety Department
- Ch 205 Animal Regulations
- Ch 210 Offenses
- Ch 215 Nuisances
- Ch 217 Abandoned Property
- Ch 220 Human Rights
- Ch 225 Emergency Management
- Ch 230 Solid Waste
- Ch 235 Noise Control
- Ch 240 Park Regulations
- Ch 245 Litter
- Ttl III Traffic Code
- Ch 300 General Provisions
- Ch 305 Traffic Administration
- Ch 310 Enforcement and Obedience to Traffic Regulations
- Ch 315 Traffic Control Devices
- Ch 320 Speed Regulations
- Ch 325 Turning Movements
- Ch 330 One-Way Streets and Alleys
- Ch 335 Stop and Yield Intersections
- Ch 340 Miscellaneous Driving Rules
- Ch 342 Alcohol-Related Traffic Offenses
- Ch 345 Pedestrians Rights and Duties
- Ch 350 Method of Parking
- Ch 355 Stopping, Standing or Parking Prohibited in Specified Places
- Ch 360 Stopping, for Loading or Unloading Only
- Ch 365 Stopping, Standing or Parking Restricted or Prohibited on Certain Streets
- Ch 370 Vehicle Equipment
- Ch 375 Bicycles and Motorized Bicycles
- Ch 380 Licensing Requirements
- Ch 385 Abandoned Vehicles
- Ch 390 Parades
- Ch 395 Procedure on Arrest
- Sch I Speed Limits
- Sch II School Crossings
- Sch III Stopping, Standing or Parking Restrictions
- Sch IV Traffic Control Signs and Signals
- Sch V Crosswalks
- Sch VI Alley Entrance to the Municipal Parking Lot
- Sch VII One-Way Streets
- Ttl IV Land Use
- Ch 400 Zoning Regulations
- Ch 405 Subdivisions
- Ch 410 Planning and Zoning Commission
- Ch 415 Floodplain Management Regulations
- Ch 420 Land Clearance Redevelopment
- Ch 425 Signs and Billboards
- Ch 430 Relocation Policy
- Ttl V Building and Construction
- Ch 500 Building Regulations
- Ch 505 Dangerous Buildings
- Ch 510 Regulations for Residential Rental Property
- Ch 515 Explosives
- Ch 520 Mobile Homes and Mobile Home Parks
- Ch 525 Streets and Sidewalks
- Ch 530 Excavations
- Ttl VI Business and Occupation
- Ch 600 Alcoholic Beverages
- Ch 605 Business Regulations
- Ch 605 Art II Merchant's Tax Regulations
- § 605.200 Statement Of Gross Receipts.
- § 605.210 Books To Be Open For Inspection.
- § 605.220 Determination Of Gross Sales.
- § 605.230 Businesses Terminated During The Year.
- § 605.240 Location Designated On Permit — Necessary.
- Ch 610 Regulations Applying to All Licenses and Permits
- Ch 615 Home Occupations
- Ch 620 Taxicabs
- Ch 625 Peddlers and Solicitors
- Ch 630 Amusements
- Ch 635 Garage Sales and Yard Sales
- Ch 640 Hotel and Motel Tax
- Ttl VII Utilities
- Ch 700 Water Regulations
- Ch 705 Sewers and Sewage Disposal
- Ch 710 Cable Television
- Ch 715 Solid Waste (Utility)
- Cross Reference
- Ch DL Disposition List
[R.O. 1993 § 605.200; Ord. No.
1283 § 4, 5-23-1966]
Within five (5) days after the close of the year for which a
license is issued, the licensee shall file with the City Clerk in
a manner and form to be prescribed by the Clerk, and upon blanks furnished
by him/her, a statement showing the amount of gross receipts from
sales, services and transactions by such licensee during the year
for which the license was issued. Such statement shall be verified
by the affidavit of the licensee or his/her officer or agent.
[R.O. 1993 § 605.210; Ord. No.
1283 § 5, 5-23-1966]
All persons obtaining a license as herein provided shall at
any time during regular business hours permit the City Clerk or his/her
agent to make an inspection and audit of the records and books of
such licensee for the purpose of determining the correctness of the
affidavit filed by such licensee. The information and data obtained
from such inspection and audit shall not be disclosed by the City
Clerk or his/her agent from giving evidence in court in any proceeding
brought to collect any license tax provided for in this Chapter or
to punish any licensee for the making of a false or fraudulent affidavit.
[R.O. 1993 § 605.220; Ord. No.
1283 § 6, 5-23-1966]
The amount of the daily gross sales for the license year shall
be fixed on the amount filed and sworn to by the licensee, or on the
amount determined by the City Clerk or his/her agent from the inspection
and audit of the licensee's records and books, whichever is the greater.
[R.O. 1993 § 605.230; Ord. No.
1283 § 9, 5-23-1966]
If any licensee does not remain in business for the full year,
the license tax shall be figured on the gross sales for the period
such licensee remained in business on the basis provided for in this
Chapter.
[R.O. 1993 § 605.240; Ord. No.
1283 § 12, 5-23-1966]
Every license issued by the City Clerk shall state the location
at which the business or occupation is to be established or engaged
in, and upon moving to a new location, the licensee shall obtain from
the City Clerk a removal permit stating the new location, which permit
shall be issued without any additional charge.
