[CC 2000 §605.010; CC 1990 §610.010; Ord. No. 904 §1, 11-9-1989]
Any person, partnership, firm or corporation not otherwise subject to a fee as stated in Sections 605.030 and 610.050 hereof and engaged in or carrying on the business of selling or trading, for any value or consideration, any goods, wares or merchandise within any store, building or other permanently enclosed structure or premises occupied for that purpose within the City is declared to be a merchant, except as is or may be otherwise provided by ordinance. The term "merchant" shall further include every person, partnership,
firm or corporation engaged in the business of the sale of motor fuel
within the City. Any sale by a merchant directly to a retailer rather
than directly to the ultimate consumer is declared to be a wholesale
sale; any sale directly to the ultimate consumer is declared to be
a retail sale.
[CC 2000 §605.020; CC 1990 §610.020; Ord. No. 28 §2, 4-25-1950]
Every person, partnership, firm or corporation coming within
the foregoing definition of a merchant shall, before doing or offering
to do business as such, procure from the City Clerk a license therefor
in conformity with the provisions of this Chapter.
[CC 2000 §605.030; CC 1990 §610.030; Ord. No. 28 §3, 4-25-1950]
No license issued under the provisions of this Article shall
be transferable or assignable.
[CC 2000 §605.040; CC 1990 §610.040; Ord. No. 28 §4, 4-25-1950]
The Collector shall, after the first (1st) day of January and
before the first (1st) day of June in each year, call upon every merchant,
as defined, within the City and it shall be the duty of every merchant,
whether so notified or not, to furnish to the Collector, prior to
the first (1st) day of June of each year, a statement of the aggregate
amount of all wholesale and retail sales by such merchant during the
preceding calendar year, which statement shall be made in writing
and delivered to the Collector, verified by the affidavit of the merchant
or officer of the corporation making it, if residing within the City
or, if not, then by some credible person duly authorized to do so.
[CC 2000 §605.050; CC 1990 §610.050; Ord. No. 998 §5, 12-10-1992]
A.
Every wholesale or retail merchant coming within the definition of Section 605.120 of this Chapter shall on or before the first (1st) day of July of each year pay to the City License Collector an annual merchant's license tax on the gross amount of wholesale and/or retail sales, excluding therefrom gasoline sales, provided that such sales are subject to the motor fuel tax of the State of Missouri made during the preceding calendar year by such merchant at each store, stand or place occupied for that purpose within the City limits of the City of Pagedale, Missouri, as follows:
1.
On the first fifty thousand dollars ($50,000.00) of gross sales or
fractional part thereof, a sum of fifty dollars ($50.00).
2.
On the next fifteen thousand dollars ($15,000.00) of gross sales
or fractional part thereof, one dollar ten cents ($1.10) on each one
thousand dollars ($1,000.00) or fractional part thereof.
3.
On the next fifty thousand dollars ($50.000.00) of gross sales or
fractional part thereof, one dollar thirty cents ($1.30) on each one
thousand dollars ($1,000.00) or fractional part thereof.
4.
On the next eighty-five thousand dollars ($85,000.00) of gross sales
or fractional part thereof, one dollar eighty cents ($1.80) on each
one thousand dollars ($1,000.00) or fractional part thereof.
5.
Wholesale sales. On all excesses over two hundred
thousand dollars ($200,000.00) of gross sales, eighty cents ($.80)
on each one thousand dollars ($1,000.00) or fractional part thereof.
6.
Retail sales. On all excesses over two hundred
thousand dollars ($200,000.00) of gross retail sales, two dollars
thirty cents ($2.30) on each one thousand dollars ($1,000.00) or fractional
part thereof.
[CC 2000 §605.060; CC 1990 §610.070; Ord. No. 28 §7, 4-25-1950]
It shall be the duty of each merchant to keep proper books or
records in which shall be entered in ink an account of all sales made
by such merchants, which records shall always be open to the inspection
of the Collector to verify the returns made by such merchant. The
statements or returns made to the Collector, under the provisions
of this Article, shall not be made public nor shall they be subject
to the inspection of any person except the Mayor and the members of
the Board of Alderpersons.
