[Code 1961 §10-19; CC 1976 §14-46]
Every person who shall hold or purchase personal property for
the purpose of adding to the value thereof by any process of manufacturing,
refining or by the combination of different materials in the City
shall be held to be a "manufacturer" for the purpose
of this Article, except as is or may be otherwise provided.
[Code 1961 §10-20; CC 1976 §14-47]
There is hereby levied a license tax upon the privilege of engaging,
within the City, in the business of a "manufacturer" as that term is defined in Section 605.270, subject to the provisions, limitations and restrictions provided hereinafter.
[Code 1961, §10-21; CC 1976 §14-48; Ord. No. 94-83 §2, 12-13-1994]
It shall be the duty of every person engaged in the business
of a manufacturer within the City, by the second (2nd) Monday of January
of each year, to make application to the City Clerk for a license
hereunder on forms furnished by the City Clerk, such license to be
for the calendar year, or portion of the calendar year, in which said
license is issued. It shall be the duty of said person so engaged
in the business of a manufacturer to furnish to the City Clerk a sworn
declaration, in writing, on said form provided showing the estimated
aggregate amount of all gross receipts and sales which will be made
by him/her during the then calendar year, except that any person who
engages in the City in the business of a manufacturer for the first
(1st) time hereafter shall then file the sworn declaration herein
provided with respect to the remaining portion of his/her initial
calendar year of operation. At the time of filing such sworn declaration,
such person shall pay to the City Clerk the amount of license tax
due on the basis of such declaration. Within thirty (30) days after
the end of such calendar year, each person subject to the provisions
of this Article shall file a corrected return, showing the exact amount
of such gross receipts and sales, and shall pay any additional tax
due for the year last ended under the provisions hereof. At the time
of filing the above mentioned corrected return, showing the exact
amount of such gross receipts and sales, such person shall be credited
with, and there shall be applied on the following year's license tax
due, under the provisions hereof, or at his/her option there shall
be refunded to said person in cash, the amount of any overpayment.
It is hereby, provided however, that the amount of deposit payment
to be made by any person subject to this Article at the time of filing
the aforementioned declaration containing estimates of the aggregate
amount of all gross receipts and sales, shall not be less than fifty
dollars ($50.00).
[Code 1961 §10-22; CC 1976 §14-49; Ord. No. 918, §1, 6-14-1965; Ord. No. 2300, §1, 9-29-1986]
A.
There
shall be levied and collected by the City Clerk, as a manufacturer's
license tax for each calendar year, or portion thereof, on the aggregate
sales by such manufacturer, as hereinabove, computed as follows:
1.
On the first (1st) fifty thousand dollars ($50,000.00) or fraction
thereof, the sum of fifty dollars ($50.00), which sum shall be the
minimum tax hereunder.
[Code 1961 §10-24; CC 1976 §14-51]
The payment of the amounts specified herein and the issuance
of the license herein provided for shall not be construed to permit
the transfer of the said license to any other person.
[Code 1961 §10-24a; CC 1976 §14-52; Ord. No. 1022 §1, 9-11-1967]
The City Clerk shall furnish to each manufacturer obtaining
a license under the provisions of this Article, a license decal, and
the manufacturer shall place and keep the license decal in a conspicuous
place on the front of the business premises, so that it may be readily
seen from the outside by any officer of the City.
[Code 1961 §10-25; CC 1976 §14-53]
In case any person engaged in the business of manufacturing
in the City shall fail, neglect, or refuse to deliver the sworn declaration
in writing on a form to be provided by the City Clerk on or before
the second (2nd) Monday of January to the City Clerk, and in case
of a new business on or before engaging in the business of manufacturer
or to pay the license and tax levied by this Article at the time provided,
said person shall be deemed guilty of a misdemeanor.
[Code 1961 §10-26; CC 1976 §14-54]
It shall be the duty of each manufacturer to keep an account
book with entries in ink of all sales made by him/her. These accounts
shall be open to the inspection of the City Clerk to verify the returns
made to the Clerk.
[Code 1961 §10-27; CC 1976 §14-55]
The statements or returns made to the City Clerk 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, City Clerk, and
members of the City Council.
[Code 1961 §10-28; CC 1976 §14-56]
The City Clerk shall carefully examine all statements filed
by the manufacturer and shall prosecute all violations of this Article
according to law. Before instituting any such prosecution, the manufacturer
shall be given an opportunity to explain his/her statement and to
correct it, if inadvertently made.
[Code 1961 §10-29; CC 1976 §14-57]
Any person who violates any provision of this Article shall
be guilty of a misdemeanor. Each and every violation of the provisions
of this Article shall constitute a separate offense.
[Code 1961 §10-31a; CC 1976 §14-58; Ord. No. 756 §1, 12-11-1961]
In addition to any other penalties, any person who is required
to take out a license, or any person whose license has expired under
the provisions of this Article, and notice has been given by the Clerk,
shall if not paid within thirty (30) days after the expiration of
such license, pay a penalty of twenty dollars ($20.00), and for every
ten (10) days thereafter twenty dollars ($20.00) shall be added as
a penalty until the party required to take out such license shall
have complied with the provisions regulating licenses in this Article.
This penalty shall be collected with the license by the Clerk and
paid into the City Treasury.
