[R.O. 1993 § 605.260; R.O. 1932, § 699; Ord. No. 1921 § 5, 9-20-1962; CC 1969 § 14-25; Ord. No. 3254, 2-28-2022]
A.
For the purposes of this Article, the word "merchant" shall mean
any person or entity engaging in the business of selling tangible
personal property.
B.
The word "merchant" and the provisions of this Chapter shall not be deemed to apply to physicians as to the medicines used in their practice or to any person or entity licensed pursuant to Section 605.250 of this Code who sells tangible personal property in the regular course of the offering, providing, soliciting or selling services.
[R.O. 1993 § 605.270; Ord. No.
1921 § 7, 9-20-1962; CC 1969 § 14-26; Ord.
No. 3254, 2-28-2022]
A.
For the purposes of this Article, the term "mercantile agent" shall
be construed as meaning any person who has an established route, or
clientele upon whom he/she calls, and who is recognized as being a
permanent or quasi-permanent resident or businessman doing business
in the City, as distinguished from an itinerant peddler or salesmen.
B.
For the purposes of this Article, mercantile agents shall be deemed
merchants, and the word "merchant," wherever appearing in this Article
shall be construed to include "mercantile agent."
[R.O. 1993 § 605.280; Ord. No.
1921 § 5, 9-20-1962; CC 1969 § 14-27; Ord. No. 2046, 9-11-1972; Ord. No.
2217, 6-9-1980; Ord. No. 3254, 2-28-2022]
A.
There is hereby levied an annual license tax upon all merchants conducting
business from a principal place of business, branch, or franchise
thereof situated within the City limits of Malden, Missouri, and the
amount thereof shall be determined as follows:
|
Gross Receipts
|
License Tax
|
|---|---|
|
On less than $50,000.00 gross sales
|
The sum of $50.00 per year
|
|
$50,000.00 to $75,000.00 gross sales
|
The sum of $75.00 per year
|
|
$75,000.00 to $100,000.00 gross sales
|
The sum of $100.00 per year
|
|
$100,000.00 to $150,000.00 gross sales
|
The sum of $150.00 per year
|
|
$150,000.00 to $250,000.00 gross sales
|
The sum of $200.00 per year
|
|
$250,000.00 to $1,000,000.00 gross sales
|
The sum of $300.00 per year
|
|
Over $1,000,000.00 gross sales
|
An additional $100.00 for each $1,000,000.00 or part thereof
|
B.
All merchants shall be classified in one (1) of the brackets set forth in Subsection (A) of this Section and their gross sales for the last preceding calendar year shall be used in determining their respective classifications; provided, that any merchant who has not previously engaged in such business in the City shall be classified by an estimate made by him/her of the amount of gross receipts his/her business can expect for the year for which he/she will purchase a license. A copy of the past year's sales tax is to be filed by each merchant at the time he/she applies for a merchant's license.
[R.O. 1993 § 605.290; Ord. No.
1921 § 5, 9-20-1962; CC 1969 § 14-28; Ord.
No. 3254, 2-28-2022]
A.
Every applicant for a license under this Article shall submit to
the City Clerk/City Collector a sworn application on forms prepared
and furnished by the City Clerk/City Collector, showing a true and
correct amount of the total gross sales for the last preceding calendar
year, using as the basis therefor figures as shown by applicant's
books, records, Missouri sales tax returns, Federal income tax return
and other records of his/her business which correctly and accurately
show the gross sales for the last preceding calendar year.
B.
No such sworn application shall be made public nor shall the information
therein, concerning gross receipts, be used by the City or any officer
or employee thereof, except for the purpose of fixing the amount of
the license fee as provided in this Article.
[R.O. 1993 § 605.300; Ord. No.
1921 § 5, 9-20-1962; CC 1969 § 14-29; Ord.
No. 3254, 2-28-2022]
Each application under this Article shall include the name of
the individual owning or operating the particular business involved
and shall state whether operated as a sole proprietorship, partnership
or other registered business entity. Each license issued under this
Article shall be issued in the name of the party or parties shown
by the application to be owners or operators of such business or establishment.
