[R.O. 2012 §605.260; Ord. No. 90-11-5 §16, 12-10-1990; Ord. No. 94-6-1 §III, 6-20-1994; Ord. No. 04-6-5, 6-21-2004]
For the purposes of this Article, the following words and phrases
shall have the meanings respectively ascribed to them by this Section:
Any building consisting of one (1) or more rental units is considered to be a business for purposes of the occupational license requirement contained in Section 605.270 except that rental units occupied by family members as that term is defined in Section 400.030 shall not be counted for purposes of this Section.
Contractors are defined as a business providing construction
retailed services.
The gross annual receipts of any business or occupation for
the next preceding calendar year, using as the basis for such computation
the same figures shown by his/her books and records by his/her Federal
and State income tax returns, by his/her State sales tax returns,
or by any other records or copies thereof which correctly and accurately
show such gross annual business receipts of the applicant for such
period. "Gross Receipts" are defined for contractors
to include services provided within the City limits of Excelsior Springs.
Any person who deals in the selling of any goods, wares or
merchandise at any store, stand or place occupied and maintained for
that purpose within the City.
The activity of any person who is engaged in the business
of offering services of any kind within the City.
Any person who is engaged in the business of presenting motion
picture, theatrical or other exhibitions or performances which are
open to the public and for which an admission fee is charged.
Any person not otherwise holding a valid business license
under this Chapter who engages primarily in the business of selling
goods or services by means of any vending or amusement device by use
of a coin or token shall be deemed to be a merchant within the meaning
of this Article and subject to the gross receipts license tax as herein
provided.
[R.O. 2012 §605.270; Ord. No. 90-11-5 §17, 12-10-1990]
Every merchant and theater operator, business, occupation, pursuit,
profession or trade, before doing or offering to do business as such
within the City, shall register each separate place of business with
the Collector-Treasurer and obtain a license to do business as provided
in this Article. It shall be unlawful for any person to operate a
theater or to sell or offer for sale any goods, wares or merchandise
within the City without first complying with the provisions of this
Article and without so first obtaining such license and paying the
fee therefor as provided in this Article, or otherwise to violate
any of the terms or provisions thereof.
[R.O. 2012 §605.280; Ord. No. 90-11-5 §18, 12-10-1990; Ord. No. 94-9-11 §605.280, 9-26-1994; Ord. No. 04-6-5, 6-21-2004; Ord. No. 14-07-05 §32, 7-21-2014]
A.
There
shall be collected and there is hereby levied upon and against every
merchant, business, occupation, pursuit, bank, profession or trade,
not specified elsewhere in this Chapter, for the privilege of doing
business within the City, an annual merchant's tax as specified in
the Schedule of Fees, Title I, Appendix A.
B.
There
shall be collected and there is hereby levied upon and against every
business employing "insurance agents and/or real estate brokers and
agents", an annual fee as specified in the Schedule of Fees, Title
I, Appendix A, for the privilege of doing business within the City.
C.
There
shall be collected and there is hereby levied upon and against every
"banking institution and savings and loan organization" an annual
fee as specified in the Schedule of Fees, Title I, Appendix A, for
the privilege of doing business within the City.
D.
There
shall be collected and there is hereby levied upon and against every
"nursing home and convalescent care facility" an annual fee as specified
in the Schedule of Fees, Title I, Appendix A, for the privilege of
doing business within the City.
E.
There shall be collected and there is hereby levied upon and against every residential "rental unit" an annual fee in amount, manner and form as stated in Subsection (A), except that the maximum fee for each property owner shall not exceed three hundred dollars ($300.00) per year regardless of the number of locations.
[R.O. 2012 §605.290; Ord. No. 90-11-5 §19, 12-10-1990]
A.
Every
merchant, at the time of making registration of his/her place or places
of business as provided in this Section shall make and file a written
declaration under oath on a form for that purpose to be furnished
by the Collector-Treasurer, setting forth the appropriate bracket,
for the purpose of determining the annual tax as provided in this
Chapter, and he/she shall pay to the Collector the amount of license
tax for that bracket and take the Collector-Treasurer's receipt therefor.
B.
All
oaths prescribed by this Section shall be made before an Officer authorized
to administer oaths by the laws of this State.
[R.O. 2012 §605.300; Ord. No. 90-11-5 §21, 12-10-1990]
Any information, knowledge or data obtained from such inspection
or audit of the books of any merchant shall not be disclosed by the
Collector-Treasurer or his/her authorized representatives or agents;
provided, that nothing contained in this Section shall prohibit the
City Collector or his/her duly authorized representative or agent
or either of them from giving evidence, in response to a valid subpoena
issuing from the City Council or from any court of competent jurisdiction,
in any hearing prosecution or other proceeding touching upon the amount
of a license tax due or the making of a false or fraudulent report
or tax return or the failure to pay any license tax when due.
[Ord. No. 14-04-05, 4-7-2014]
A.
PRE-APPROVAL
PRE-PAYMENT
Definitions. As used in this Section the following terms
shall have the meanings given in this Subsection:
The business has issued an identification card to the purchaser
that verifies and records the purchaser's driver license information.
Payment in advance for any quantity of gasoline or diesel
fuel sold at any time by cash, credit card, debit card, check or any
other legal means.
B.
Payment or Approval in Advance Required For Gasoline and/or Diesel
Fuel Sold. Business establishments that sell gasoline and/or
diesel fuel shall require pre-payment or pre-approval of sales for
fuel prior to activation or authorization of any fuel dispensing unit
or fuel pumping device.
C.
Penalty. Failure or refusal to comply with this Section
will be a basis for the non-renewal of a business license.
1.
Business establishments that sell gasoline and/or diesel fuel are
required to require pre-payment or pre-approval of sales of fuel prior
to activation or authorization of any fuel dispensing unit or fuel
pumping device.
2.
The Director of Finance shall not renew the business license of any
business which has failed to require pre-payment or pre-approval of
sales of fuel prior to activation or authorization of any fuel pumping
device which results in motorists dispensing fuel and driving off
without paying.
