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City of Malden, MO
Dunklin County
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[1]
State Law Reference: As to authority of City to impose license taxes on various businesses and occupations, see § 94.110, RSMo.
Cross References: As to licensing and regulation of conveyors of alcoholic beverages, see Ch. 600 of this Code; as to the license required for transportation of carcasses of animals and fowl, see § 240.170.
[R.O. 1993 § 605.220; Ord. No. 1921 § 8, 9-20-1962; CC 1969 § 14-22; Ord. No. 3254, 2-28-2022]
Except as otherwise provided in this Chapter or other provision of law, any person or entity engaged in manufacturing or the offering, providing, soliciting, or selling services from a principal place of business, branch, or franchise thereof situated within the City limits of Malden, Missouri, shall procure and pay for a license for the privilege of engaging in such activity within the City, and the fee for such license shall be in the amount set out therefor in this Article. For purposes of this Chapter, the term "manufacturing" shall be defined as the process of turning raw materials or parts into finished goods through the use of tools, human labor, machinery, and chemical processing.
[R.O. 1993 § 605.240; Ord. No. 1921 § 5, 9-20-1962; CC 1969 § 14-24; Ord. No. 3254, 2-28-2022]
In all instances where the City does not have the legal right to include the gross sales from transactions made in interstate commerce in arriving at license fees under this Article, the City shall exclude such gross receipts from the figures on which the license fee is determined.
[R.O. 1993 § 605.250; Ord. No. 1921 § 6, 9-20-1962; Ord. No. 1931 § 1, 6-10-1963; Ord. No. 1960 § 1, 9-28-1964, Ord. No. 1972[1] § 1, 1-22-1968; Ord. No. 2012 § 5, 12-8-1969; CC 1969 § 14-39; Ord. No. 2046, 9-11-1972; Ord. No. 2217, 6-9-1980; Ord. No. 2249 § 1, 6-8-1981; Ord. No. 3254, 2-28-2022]
A. 
Any person or entity offering, providing, soliciting, or selling services from a principal place of business, branch, or franchise thereof situated within the City limits of Malden, Missouri, is, unless otherwise exempted by law, subject to and there is hereby levied thereon an annual license tax in the amount of one hundred fifty dollars ($150.00) per year, or in lieu thereof, at the option of the licensee, an annual license tax based upon the gross receipts on such business or occupation for the preceding year's business, less State and Federal taxes, as follows:
Gross Receipts
License Tax
On less than $50,000.00 gross receipts
The sum of $50.00 per year
$50,000.00 to $ 75,000.00 gross receipts
The sum of $75.00 per year
$75,000.00 to $100,000.00 gross receipts
The sum of $100.00 per year
B. 
All City Contractor's licenses issued to electricians, plumbers, nurserymen, general contractors, siding contractors, asphalt contractors and all other types and kinds of contractors and subcontractors shall be for a full year only and such licenses shall not be pro-rated. All contractors whose principal place of business is outside the limits of the City and conduct business inside the limits of the City are subject to and there is hereby levied thereon an annual license tax in the amount of one hundred dollars ($100.00) per year.
C. 
All manufactures are subject to and there is hereby levied thereon an annual license tax in the amount as follows:
Businesses
License Tax
Having less than 5 employees
$50.00 per year
Having from 5 to 25 employees
$100.00 per year
Having from 25 to 50 employees
$150.00 per year
Having from 50 to 150 employees
$200.00 per year
Having more than 150 employees
$300.00 per year
[1]
Editors Note: There are two (2) ordinances numbered 1972, one of which imposed an annual tax of five thousand dollars ($5,000.00) per year on telephone companies as provided in this Section and the other relates to traffic control.