[R.O. 2013 §605.140; CC 1984 §9-36; Ord. No. 306 §1, 12-5-1955; Ord. No. 986 §1, 12-4-1989]
As used in this Article, the following words shall have the
meanings prescribed herein:
Any person who shall store for sale, delivery or other purposes,
or who shall engage in the carrying on, operating or conducting of
a business of selling any fuel in the City, either in the capacity
of a filling station, gasoline station, garage, repair shop or as
wholesale, bulk or other station, or who shall store or transport
the same for the use of themselves or other person in the City.
Includes 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/she manufacturers or uses in manufacture, except as provided
in this Article.
Includes every person who shall deal in the selling of goods,
wares and merchandise at any store, stand or place within the City
of Valley Park, and shall include 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 said City, except
as otherwise provided in this Section. 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
said sales are accommodation sales, whether they are made from a stock
of goods on hand or by ordering goods from another source and whether
the subject of said sales is similar or different types of goods than
the type, if any, regularly sold by said seller.
Oil, gasoline, ethanol and other volatile and inflammable
liquid ordinarily used for the generation of power in internal combustion
engines.
Includes one (1) or more individuals, co-partnerships, associations,
joint stock companies, business trusts or corporations.
All callings, businesses, dealers, trades, avocations, pursuits,
occupations and enterprises, with the exception of merchants and manufacturers,
and shall include the selling of goods, wares and merchandise other
than from a store, stand or place of business in the City; persons
dealing in or rendering services of any and all kinds to persons or
property, and persons renting or hiring property or facilities to
others, and those who conduct activities for which an admission is
charged or consideration is received for attendance at performances,
shows, spectacles, or other events, or for participation in contests
or games or for use of facilities or accommodations operated or maintained
by such person. The words "service occupation" as
used in this Article shall, when the context requires, be construed
to mean persons engaged in a business defined in this Article as a
service occupation.
[R.O. 2013 §605.150; Ord. No. 984 §1, 12-4-1989]
Every person doing business in the City as a motor fuel dealer shall be subject to the licensing and taxing provisions of Section 605.100 and Section 605.140, et seq. For purposes of computing the license fees and taxes to be paid under such provisions, such persons shall be deemed merchants and the sale of fuel shall be included in gross sales for such purposes.
[R.O. 2013 §605.160; CC 1984 §9-37; Ord. No. 306 §7, 12-5-1955; Ord. No. 1988, 7-17-2017]
In addition to other penalties, any person who shall make or
file with the City Clerk, under the provisions of this Article, a
false statement under oath shall, on conviction hereof, forfeit his/her
license, and the City Clerk shall carefully examine all statements
filed with him/her and shall prosecute all violations of this Article
according to law; provided that before instituting any such prosecution
he/she shall give such person an opportunity of explaining the statement
and correcting it and paying the additional tax due, if inadvertently
made. The City may also enforce collection of any and all amounts
due under this Article by suit in any court having jurisdiction of
the amount thereof, together with interest and penalty at the rate
of ten percent (10%) per month additional (but not to exceed a total
of three (3) months' penalty), together with reasonable attorneys'
fees to the City Attorney (not exceeding any maximum fixed by law)
for prosecuting such suit.
[R.O. 2013 §605.170; CC 1984 §9-38; Ord. No. 306 §2, 12-5-1955; Ord. No. 1090 §1, 12-16-1992]
There is hereby levied a business license tax upon the privilege
of engaging within the limits of the City in the business of a merchant,
or the business of a manufacturer (where otherwise permitted by, and
subject to the provisions of, the other ordinances of this City).
This Article shall not apply to private clubs.
[R.O. 2013 §605.180; CC 1984 §9-39; Ord. No. 306 §3, 12-5-1955; Ord. No. 1995, 11-20-2017]
Every person engaged in the business of a merchant or manufacturer
shall, by February 1 of each year, furnish to the City Clerk a sworn
declaration in writing on the form to be provided by the City Clerk
showing the estimated aggregate amount of all gross receipts and sales
which will be made by him/her during the then-current calendar year
and showing the estimated aggregate amount (priced at his/her normal
sale price) of all things to be manufactured, processed or refined,
but not sold by him/her during such year, except that any person who
engages in this City in a business of a merchant or manufacturer for
the first time shall then file a sworn declaration herein provided
with respect to the remaining portion of his/her initial calendar
year of operation. At the time of filing the sworn amount of license
tax due on the basis of such declaration within one (1) month 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 articles manufactured, processed
or refined but not sold. Such person shall be credited with and there
shall be applied on the following year's license taxes due under the
provisions hereof, or at his/her option there shall be refunded to
him/her in cash the amount of any overpayment. However, 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
shall not be less than twenty-five dollars ($25.00).
[R.O. 2013 §605.190; CC 1984 §9-40; Ord. No. 306 §4, 12-5-1955]
A.
The license tax levied by the terms of Section 605.170 shall be:
1.
A base license tax of twenty-five dollars ($25.00) per annum on each
separate establishment or place of business or location of property
subject to this Article; provided however, that any new merchant or
manufacturer shall pay the pro rata part of said base license tax
prorated on a quarterly basis to the nearest quarter of the first
(1st) year during which such business, occupation or trade is first
begun in the City. No license issued under the provision of this Article
for a full calendar year shall be for a sum less than twenty-five
dollars ($25.00).
2.
On each one thousand dollars ($1,000.00) of gross receipts or fraction thereof in excess of twelve thousand five hundred dollars ($12,500.00), and not in excess of five hundred thousand dollars ($500,000.00), one dollar ($1.00) additional; and on each one thousand dollars ($1,000.00) of gross receipts or fraction thereof in excess of five hundred thousand dollars ($500,000.00), fifty cents ($0.50) additional; provided however, that the amount paid under the provisions of Subsection (B) hereof shall be credited in computing the amount of tax due under the provisions of this Subparagraph (2), based on a sale of anything previously taxed under said Subsection (B).
3.
Adult entertainment businesses — In addition
to the tax charged above there shall be an additional fee of two thousand
dollars ($2,000.00) per year.
B.
In
the event of a mere change of ownership of an existing business, occupation
or trade for which the license tax herein provided has been paid for
such year (and no license taxes hereunder remain unpaid for any prior
year), no additional license tax shall be payable hereunder for such
year, but a transfer fee of ten dollars ($10.00) shall be paid forthwith
and the license shall be transferred to such new owner.
[R.O. 2013 §605.200; CC 1984 §9-41; Ord. No. 306 §5, 12-5-1955; Ord. No. 1997, 11-20-2017]
The City Clerk shall furnish the licenses provided for in this
Article, and they shall be in the following form:
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"To all to whom these presents shall come — Greetings:
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Know ye __________ that having complied with all of the requirements
of the Ordinances of the City of Valley Park, thereto relating, is
hereby granted a license to __________ in said City expiring on __________
unless the said license is revoked prior thereto. After which date,
or revocation, all rights and privileges under said license shall
cease."
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[R.O. 2013 §605.210; CC 1984 §9-42; Ord. No. 306 §6, 12-5-1955; Ord. No. 678 §1, 1-17-1979; Ord. No. 1989, 7-17-2017]
It shall be the duty of each person subject to this Article
to keep a proper book and enter in ink an account of gross receipts
and of all sales made by him/her and of all things manufactured, processed
or refined, but not sold, together with an inventory of all goods,
wares, merchandise, raw material, finished products, tools, machinery
and appliances used in such business which record shall always be
open to the inspection of the City Attorney, the City Clerk, any auditor
duly appointed by the City Clerk or official of the City for such
purpose to verify the returns made by him/her. The statements or returns
made to the City Clerk under the requirements of this Article shall
not be made public (except upon court subpoena), nor shall they be
subject to the inspection of any person except those hereinabove named,
the Mayor and members of the Board of Aldermen.
[R.O. 2013 §605.220; CC 1984 §9-43; Ord. No. 948 §§1 — 2, 12-21-1988; Ord. No. 1103 §1, 4-21-1993; Ord. No. 1978 § 1, 1-19-2017]
There shall be no more than four (4) automobile retail sales
business licenses issued in the City of Valley Park, Missouri.
[R.O. 2013 §605.230; CC 1984 §9-44; Ord. No. 1079 §§1 — 2, 10-5-1992]
No license shall be issued nor renewed to any merchant, manufacturer
or service occupation until all financial obligations including, but
not limited to, personal property taxes, other license fees, permit
fees, inspection fees, City trash fees or City water user fees required
to have been paid by such merchant, manufacturer or service occupation
to the City have been paid.
