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BULLETSt. Louis City Revised Code Chapter 5.02 Department of Finance

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Chapter 5.02
Department of Finance

Sections:

5.02.010 Divisions established.
5.02.020 Division of Audit and Accounting.
5.02.030 Division of Municipal Investigation and Statistics.
5.02.040 Division for Collection of Miscellaneous Revenue.
5.02.050 Division of Special Taxes, Street Openings and Collections.
5.02.060 Division of Business Tax Index.

5.02.010 Divisions established.

The Department of Finance shall consist, in addition to the divisions created by Charter, of the Comptroller's main office and the following additional divisions:

A. Division of Audit and Accounting;

B. Division of Municipal Investigation and Statistics;

C. Division for the Collection of Miscellaneous Revenue;

D. Division of Special Taxes, Street Openings and Collections;

E. Division of Business Tax Index.
(Ord. 49092 1, 1958: 1948 C. Ch. 23 1: 1960 C. 120.010.)

Charter:

Art. XV Department of finance

City Counselor Ops.: 9401

5.02.020 Division of Audit and Accounting.

The Division of Audit and Accounting shall examine and audit all payrolls, accounts, claims and demands against the City for the payment of which money may be drawn from the City Treasury and for which appropriation has been made with the approval of the Board of Estimate and Apportionment. It shall examine the accounts of the Treasurer and at least monthly verify the cash on hand and in banks. It shall examine and adjust the accounts of all officers or employees who receive or collect City revenue, doing so as often as the Comptroller may think proper or the City's interest may require, and such examination shall be made at least monthly. It shall examine the accounts of constables and clerks of magistrates and the Clerk of the City Courts and dockets of such courts and of the magistrates and of the Divisions of the Court of Criminal Correction and the Circuit Court (both civil and criminal divisions), to the end that the fees and costs accruing therein and belonging to the City shall be promptly paid into the City Treasury. It shall examine the accounts of the Sheriff and ascertain the amounts of fees collected and the expenses authorized. It shall draw warrants on the Treasurer in payment of all payrolls, accounts, claims, demands and the like charged against such payrolls, collections, claims, demands or the like. The Comptroller may designate in the manner required by Section 3, Article XV of the Charter any Deputy or Assistant Comptroller or employee in his department to draw warrants upon the Treasurer with the same effect as if signed by the Comptroller, the designation to be in writing, in duplicate, filed with the Mayor and in the Treasury Division of the Comptroller's Department.
(1948 C. Ch. 23 3: 1960 C. 120.020.)

For fiscal reports, see 5.16.020

For procedures, see Ch. 5.18

5.02.030 Division of Municipal Investigation and Statistics.

The Division of Municipal Investigation and Statistics shall procure and furnish statistical information as the Comptroller or Board of Estimate and Apportionment or Board of Aldermen may require and shall make investigation as directed by the Comptroller relative to the collection or noncollection of the City's revenue and the methods employed enabling the verification of the delivery and use of supplies purchased for the various departments of the City government and for the needs of its eleemosynary and correctional institutions and shall assist in devising and installing a system or procedure as will establish to the satisfaction of the Comptroller that the supplies paid for by the City are received and properly utilized and that services paid for by the City are actually rendered. This Division shall keep a record of all surety bonds given to the City by its officers and employees, of all bonds given or relating to public work, and all policies of insurance relating to City property and expirations thereof, and shall also determine the location of space to be occupied under leases entered into with the City for the use of its wharf or harbor.
(1948 C. Ch. 23 4: 1960 C. 120.030.)

5.02.040 Division for Collection of Miscellaneous Revenue.

The Division for the Collection of Miscellaneous Revenue shall collect all the revenue accruing from franchise taxes, rents and interest on bonds and mortgages, interest accruing on the City's deposits in banks or trust companies, and revenue arising from the use or sale of property belonging to or managed by the City. It shall collect fees for licenses for the use of the City's wharf and harbor and for the use of any of the facilities connected with the City markets for which a charge is made. It shall collect rental for the temporary use or occupation of property acquired by the City for public purposes between the time of acquisition and the time the property is actually utilized for the purposes for which it was acquired. It shall collect also all other incidental revenue accruing to the City the collection whereof is not otherwise provided for by law, the Charter or ordinance.
(1948 C. Ch. 23 5: 1960 C. 120.040.)

5.02.050 Division of Special Taxes, Street Openings and Collections.

The duties of the Division of Special Taxes, Street Openings and Collections shall be to register and certify all special tax bills issued in payment for public works; to record all judgments of the courts in the opening of streets or alleys or in condemnation of property taken for public purposes or used; to collect the amount of benefits in such openings or condemnations and daily pay same into the City Treasury; and daily to furnish to the City Counselor a list of such collections, in order that judgment entered therefor may be released on the court records.
(1948 C. Ch. 23 6: 1960 C. 120.050.)

5.02.060 Division of Business Tax Index.

The Division of Business Tax Index shall compile and maintain a central business index and file for all persons, firms, companies, corporations, partnerships and associations engaged in any business, trade, occupation, service, calling or profession and subject to license or tax for local revenue purposes in the City. Copies or records of personal property tax returns, earnings tax returns, merchant's and manufacturer's license tax returns, and other tax or license data returned by or pertaining to the persons, firms, companies, corporations, partnerships and associations indexed shall be maintained in permanent files in the Division until otherwise provided by ordinance. The Division shall have authority to compare and analyze data submitted or collected for filing, to make investigations to determine the adequacy of reported values for tax or license purposes, and to audit or direct the audit of returns. The Division may direct the Assessor, collector of revenue, license collector, or other official receiving or having custody of the tax or license returns above described to review any such return for the purpose of establishing equalized valuations, to investigate any failure to file a return, to make a field audit of the accuracy of any return, and to proceed with such legal action as may be required under existing law to establish the correctness of any return.

The Assessor, Collector of Revenue, License Collector or other official receiving or having custody of the returns described in this section shall transmit a copy of each return to the Division of Business Tax Index for its permanent file, or, if approved by the Comptroller, shall submit a record of the return in sufficient detail to enable the Division to perform its duties under this section. Every such official shall observe the proper directions of the Division issued under this section to facilitate the collection of the revenue of the City.
(Ord. 49092 2, 3, 1958: 1948 C. Ch. 23 6 (a, b): 1960 C. 120.060.)

For business, merchant and manufacturer taxes, see Title 8

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