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BULLET St. Louis City Revised Code Chapter 5.68 Employee Fee and Supplemental Sales Tax

St. Louis City Revised Code (annotated) has been converted to electronic format by the staff of the St. Louis Public Library. This electronic version has been done for the interest and convenience of the user. These are unofficial versions and should be used as unofficial copies.

Official printed copies of St. Louis City Revised Code may be obtained from the Register's Office at the St. Louis City Hall.



Chapter 5.68
Employee Fee and Supplemental Sales Tax

Sections:

5.68.010 Definitions.
5.68.020 Effective date--Exceptions.
5.68.030 Supplemental sales tax--Imposed--Collection.
5.68.040 Supplemental sales tax--Collection agreement.
5.68.050 Employee fee--Collection.
5.68.060 Employee fee--Payment.
5.68.070 Employee fee--Employer obligation.
5.68.080 Fee return--Payment.
5.68.090 Unpaid tax--Interest--Penalties.
5.68.100 Refund claim.
5.68.110 Collector compensation.
5.68.120 Failure to pay fee.
5.68.130 Penalty for violation.

For basic sales tax, see Chapter 5.24 of this title.

Cases:

Venue had to be set in St. Louis for an action seeking declaratory judgment and injunctive relief against the City of St. Louis with regard to a taxation ordinance. State ex rel. City of St. Louis v. Kinder, 698 S.W. 2d 4 (Mo.banc 1986).

The special employer tax imposed by Ordinance 59112 is invalid because a bill submitted to voter approval shall not contain more than one subject which shall be clearly expressed in the title, pursuant to Charter of the City of St. Louis, Missouri, Art. IV, 13. ACI Plastics, Inc. v. City of St. Louis, 724 S.W. 2d 513 (1987).

Ordinance 59112 is, in fact, a sales tax and it is invalid because its submission to the vote of the people did not substantially comply with 94.510.1 RSMo. ACI Plastics. Inc. v. City of St. Louis, 724 S.W. 2d 513 (1987).

5.68.010 Definitions.

A. The words, terms, and phrases used herein shall have the meanings ascribed to them in Sections 144.010 to 144.510 R.S.Mo. as they now exist or as hereafter amended.

B. "Full-time employee" as used herein means an individual person performing work, for remuneration, who is employed for 160 hours or more in any calendar month or a full-time equivalent. Full time equivalent means each group of two or more part-time employees who in the aggregate are employed by the same employer for 160 hours in any calendar month.
(Ord. 59207 1 (part), 1984: prior Ord. 59112 1, 1984.)

5.68.020 Effective date--Exceptions.

Upon the approval of the fee of five dollars per employee per month and the tax of 3/8 of 1% on gross receipts authorized herein by the voters, said tax shall be effective on the first day of the month following the month in which the voters approved said proposition, except that the fee of five dollars per employee per month shall not be imposed on religious and charitable organizations and institutions, not for profit civic, social, services or fraternal organizations or not for profit hospitals or educational institutions.
(Ord. 59207 1 (part), 1984: Ord. 59112 5, 1984.)

5.68.030 Supplemental sales tax--Imposed--Collection.

A. From and after the effective date of the tax of 3/8 of 1% on gross receipts authorized herein, it shall be the duty of every person selling or furnishing tangible personal property or rendering services subject to the provisions of Sections 144.010 to 144.510 and 94.540.5 R.S.Mo. as they now exist or are hereafter amended to file with the Comptroller of the City upon forms provided for that purpose, their gross receipts for the preceding reporting period. At the time of submitting said statement of gross receipts for each reporting period, such seller shall remit to the Comptroller the tax of 3/8 of 1% for said period.

B. All provisions contained in Sections 144.010 to 144.510 and 94.540.5 R.S.Mo. as now existing or hereafter amended, except as modified by Ordinance 59112 and this chapter and Section 32.057 R.S.Mo., the uniform confidentiality provisions, shall apply to the collection of the tax of 3/8ths of 1% on gross receipts imposed by Ordinance 59112.

C. The 3/8ths of 1% gross receipts tax imposed hereunder on the purchase and sale of motor vehicles shall not be collected and remitted by the seller, but shall be collected by the License Collector from all purchasers residing in the City at the time application is made for a City of St. Louis Motor Vehicle License. It shall be the duty of every such purchaser to provide the License Collector evidence satisfactory to the License Collector showing the purchase price of such motor vehicle. In the event that any agreement is entered into between the City and the Director of Revenue for the State of Missouri for the collection of the 3/8 of 1% gross receipts tax imposed hereunder, such agreement may further provide that the Director of Revenue shall, at the time application is made for a certificate of title, collect the tax authorized herein if the address of the applicant is within the City.
(Ord. 59221 1 (part), 1984: prior Ord. 59207 1 (part), 1984: Ord. 59112 6, 1984.)

5.68.040 Supplemental sales tax--Collection agreement.

In lieu of Section 5.68.030, and notwithstanding any provisions of this chapter to the contrary, the Mayor and Comptroller are hereby authorized on behalf of the City to enter into an agreement with the Director of Revenue of the State of Missouri to collect on behalf of the City the 3/8ths of 1% gross receipts tax levied by the City. Upon entering into such agreement, it shall be the duty of every person subject to the tax of 3/8ths of 1% authorized herein to report and remit to the Director of Revenue of the State of Missouri the tax of 3/8ths of 1% authorized herein in lieu of reporting and remitting said taxes to the Comptroller.

Any such agreement shall be in substantially the following form:

Agreement

AN AGREEMENT ("Agreement") entered into this ________ day of ________, 1984, between the City of St. Louis, hereinafter referred to as "City", and the Director of Revenue of the State of Missouri, hereinafter referred to as "Director of Revenue" for the collection by the Director of Revenue of the tax of 3/8ths of 1% of gross receipts on behalf of the City.

WHEREAS, the Director of Revenue has been authorized to enter into this Agreement pursuant to the express language of Senate Bill No. 709 Section 9(2) Truly Agreed and Finally Passed by the 82nd General Assembly granting the Director of Revenue the authority to contract with cities to collect on behalf of such political subdivisions taxes levied by such political subdivisions, pursuant to the legislative history surrounding this legislation supporting such grant of authorization to the Director of Revenue to enter into this Agreement with the City, pursuant to the implied statutory authorization under this legislation to employ all statutorily provided enforcement processes for collection of state taxes to the collection of political subdivision taxes collected on behalf of such political subdivisions, pursuant to the complimentary nature of the enabling and collection statutory provisions for local taxes in Chapter 94, R.S. Mo., and pursuant to the home rule charter provisions in the Missouri Constitution granting such cities the power to tax in conjunction with related intergovernmental cooperation statutory provisions; and

WHEREAS, the voters did on June 5, 1984, approve the tax of 3/8ths of 1% upon gross receipts; and

WHEREAS, the City is desirous of having said tax collected by the Director of Revenue and the Director of Revenue is willing to undertake the collection of said tax;

NOW, THEREFORE, the City and the Director of Revenue, for the consideration and mutual covenants hereinafter contained and described, do hereby agree as follows;

Article One

(1) From and after the effective date of the tax of 3/8ths of 1 percent of gross receipts authorized by Ordinance No. 59119, it shall be the duty of every person selling or furnishing tangible personal property or rendering services subject to the provisions of 144.010 to 144.510 to collect, file and remit this tax to the Director of Revenue as provided in 144.080 and 144.090 as they now exist or are hereinafter amended.

(2) All applicable provisions contained in 144.010 to 144.510, R.S. Mo., governing the state sales tax and 32.057, the uniform confidentiality provision, shall apply to the collection of the tax imposed by Ordinance 59112. The 3/8ths of 1 percent of gross receipts tax imposed hereunder on the purchase and sale of motor vehicles shall be collected pursuant to 94.560, R.S. Mo.

Article Two

(1) The interest provision in 144.170 for delinquent sales tax shall apply to all delinquent taxes under Ordinance 59112.

Article Three

(1) The claim for refund provision under 144.190 for sales tax shall apply to all claims for refund of taxes paid pursuant to Ordinance 59112.

Article Four

(1) All taxes collected by the Director of Revenue under this Ordinance on behalf of the City, less one percent for cost of collection, shall be collected and treated in the same fashion as the current St. Louis City sales tax. The monies will be distributed to the City Treasurer pursuant to 94.550(1).

(2) The Director of Revenue and any of his deputies, assistants and employees, who shall have any duties or responsibilities in connection with the collection, deposit, transfer, transmittal, disbursement, safekeeping, accounting, or recording of funds which come into the hands of the Director of Revenue under Ordinance No. 59112 shall meet the bonding requirements established in 94.550(4), R.S.Mo.

Article Five

(1) The Director of Revenue agrees to notify the City of all delinquent taxpayers who have either failed to file or remit the sales tax imposed by Ordinance No. 59112 or assignment of any other claims arising against him arising under this Agreement.

Article Six

(1) The City agrees to hold the State of Missouri and the Director of Revenue harmless from any loss, cost or expenses due to or arising from any payments of refunds, assessed damages of any courts or any actions arising directly or indirectly under this Agreement, and it shall be understood by the parties hereto that any claims against the State of Missouri or Director of Revenue will be offset and withheld from future City Sales tax distributions to the City of St. Louis due under this ordinance or 94.550.

Article Seven

(1) The parties to this Agreement agree that either party may cancel or terminate this Agreement upon the giving of a thirty day written notification to the other party.

IN WITNESS WHEREOF, the parties have set their hand and seals the day and year first above written.

Director of Revenue
State of Missouri

By ____

City of St. Louis

By ____
Mayor

By ____
Comptroller

Approved as to form

____
City Counselor

____
Register

(Ord. 59221 1 (part), 1984: prior Ord. 59112 9, 1984.)

5.68.050 Employee fee--Collection.

Collection of the fee of five dollars per employee per month authorized by this chapter shall be administered by the Collector of Revenue, who may prepare and issue forms, rules and regulations to facilitate compliance with the enforcement of this chapter, including provision for examination and correction of returns and payment alleged or found to be incorrect or to which an underpayment or overpayment is claimed or found to have occurred. Each employer or supposed employer is directed and required to permit the Collector to examine books and records appropriate to the enforcement of this chapter.
(Ord. 59251 1 (part), 1984: prior Ord. 59112 10, 1984.)

5.68.060 Employee fee--Payment.

The fee of five dollars per employee per month authorized by this chapter shall be paid by all employers employing persons in the City for the privilege of employing persons in the City, unless specifically exempted in Section Five of Ordinance 59112 as amended by Ordinance 59207.
(Ord. 59251 1 (part), 1984: prior Ord. 59112 11, 1984.)

Editor's Note:

Section 5 of Ordinance 59112 is codified in Section 5.68.020.

5.68.070 Employer fee--Employer obligation.

A. The fee of five dollars per employee per month authorized hereby is a fee per employee to whom commission or employment compensation is paid or to whom such commission or compensation has accrued or is shown as a business expense taken under the United States or Missouri income tax law as a cost of doing business or under accounting practices acceptable for said tax purposes to the United States or State Of Missouri. The incidence of this fee of five dollars per employee per month shall be upon the employer alone and shall not be transferred directly or indirectly to the employee in any circumstances. The fee of five dollars per employee per month shall be computed and levied on the number of full-time employees and full time equivalents as defined in Section 5.68.010 whose work or service is performed within the City. If work or service of employees is performed partly within and partly without the City, the number of hours any employee works within the City shall be considered and utilized in computation of full time equivalents as defined in Section One of Ordinance 59112 as amended by Ordinance 59207.

B. If it is impractical to apportion such work or service aforesaid either because of the peculiar nature thereof or on account of the unusual bases of compensation, or for any other similar reason, then the numbers of such employees attributable to work performed or services rendered in the City shall be determined in accordance with rules and regulations adopted or promulgated by the Collector of Revenue for this purpose, and in furtherance of the purposes of this chapter.
(Ord. 59251 1 (part), 1984: prior Ord. 59112 12, 1984.)

Editor's Note:

Section 1 of Ordinance 59112 is codified in Section 5.68.010.

5.68.080 Fee return--Payment.

Every employer subject to the tax of five dollars per employee per month shall quarterly makes his return and pay to the Collector, on or before the last day of July, October, January and April of each year, the amount of tax due for the three calendar months next preceding the month in which the return is to be filed. Such return shall be on a form or forms obtainable from the Collector and shall be subject to the rules and regulations prescribed therefor by the Collector.
(Ord. 59251 1, 1984.)

5.68.090 Unpaid tax--Interest--Penalties.

A. All taxes remaining unpaid after they have become due as provided in Section 5.68.090 shall bear interest at the rate of one percent per month or fraction thereof and the delinquent taxpayer shall be liable for the tax and interest. In addition thereto any taxpayer failing to pay the tax of five dollars per employee per month shall be liable for a penalty of five percent of the amount of the unpaid tax for each month or fraction of a month during which failure to pay continues, with the penalty not to exceed twenty-five percent of the total tax shown to be due.

B. The tax of five dollars per employee per month, together with all interest and penalties, shall be recoverable by the City as other debts of like amounts are recoverable.
(Ord. 59251 4, 1984.)

5.68.100 Refund claim.

Any claim for refund of the tax of five dollars per employee per month, or any part thereof, shall be made in writing to the Collector within one year of the date of payment. The Collector may refund any amount determined by him to have been mistakenly or erroneously paid by such taxpayer.
(Ord. 59251 5, 1984.)

5.68.110 Collector compensation.

The compensation payable to the Collector for collecting the tax shall be that commission allowed by Section 82.650, R.S. Mo. 1978, for the collection of City Earnings Tax.
(Ord. 59251 7, 1984.)

5.68.120 Failure to pay fee.

Failure to pay all or any part of an installment of the fee of five dollars per employee per month or to file a statement of gross receipts and pay the tax of 3/8 of 1% upon gross receipts authorized by this chapter is punishable pursuant to Section 1.12.010, Revised Code of the City of St. Louis 1980.
(Ord. 59112 14, 1984.)

5.68.130 Penalty for violation.

Any person or taxpayer who shall fail, neglect or refuse to make any return required by this chapter, or any person or taxpayer who shall refuse to permit the Collector, or his duly authorized deputy or agent, to examine his books, records or papers, or who shall knowingly make an incomplete, false or fraudulent return or who shall attempt to do anything whatsoever to avoid the full disclosure of the number of full-time employees, shall be guilty of a misdemeanor and shall be subject to a fine of not more than five hundred dollars or to imprisonment for not more than six months, or to both fine and imprisonment.
(Ord. 59251 3, 1984.)

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