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BULLET St. Louis City Revised Code Chapter 8.04 Merchants and Manufacturers Tax Equalization Board

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 8.04
Merchants and Manufacturers Tax Equalization Board

Sections:

8.04.010 Sessions.
8.04.020 Duties.
8.04.030 Powers.
8.04.040 Quorum.
8.04.050 Oath.
8.04.060 License Collector to attend meetings--Records open for inspection.
8.04.070 Preparation and certification of payroll.

8.04.010 Sessions.

The members of the Board of Merchants and Manufacturers Tax Equalization shall meet in the office of the License Collector on the first Monday following their appointment to the Board by the Mayor for the purpose of adopting rules, regulations, and policies necessary to carry out the duties imposed on the board as provided by law. The Board of Merchants and Manufacturers shall meet for the purpose of equalizing the valuation of merchants and manufacturers return statements on the second Monday in July annually and shall remain in session for twelve weeks, if the business coming before it requires, and the board may be called into session at such other times as the Mayor of the City may direct.
(Ord. 49992 1, 1960: prior Ord. 49134 1, 1958: Ord. 46145 1, 1952: 1948 C. Ch. 37 8: 1960 C. 148.010.)

City Counselor Ops.: 9459

8.04.020 Duties.

The Board, in addition to performing the duties and having the powers prescribed by law, shall review, adjust and correct the license and license tax books, determine as far as possible whether all persons have been listed who are required to have a license or to pay a license tax, and whether all persons have made correct returns where such returns are required by law or ordinance in connection with licenses and license taxes, and to this end shall add or strike off names.

This Board shall also carefully examine all bonds which have been given to the collector under the provisions of the laws and ordinances relating to license and license taxes, and before final adjournment shall report in writing to the mayor any and all bonds which are not in due form of law or of whose solvency there is any reasonable doubt, and also a list of all cases where the License Collector has failed, improperly, to require a bond to be filed.
(1948 C. Ch. 37 9: 1960 C. 148.020.)

V.A.M.S.:

150.090 Merchant taxation and collection in St. Louis city

150.350 Manufacturers taxation and collection in St. Louis city.

City Counselor Ops.: 9459

8.04.030 Powers.

The Board shall have power to send for persons or papers and to compel the attendance of witnesses. To this end the marshal of the City shall execute process as may be issued by it.
(1948 C. Ch. 37 10: 1960 C. 148.030.)

8.04.040 Quorum.

The majority of the Board shall constitute a quorum, and a majority shall determine all matters of appeal, equalization revision or correction of assessment or of any other matter properly coming before the Board.
(1948 C. Ch. 37 11: 1960 C. 148.040.)

8.04.050 Oath.

The members of the Board, before entering upon the duties of their office, shall take and subscribe an oath before the City Register similar to that required of all City officials.
(1948 C. Ch. 37 12: 1960 C. 148.050.)

8.04.060 License Collector to attend meetings--Records open for inspection.

The License Collector shall personally attend all meetings of the Board. He shall render such assistance and perform such services as the Board may direct.

All of the books and papers in the License Collector's office shall be open to the inspection of the members of the Board when acting in their official capacity.
(1948 C. Ch. 37 13: 1960 C. 148.060.)

City Counselor Ops.: 9459, 9601

8.04.070 Preparation and certification of payroll.

Immediately after the final adjournment of the Board in each year, the License Collector shall make out and certify a payroll and state therein the number of days actually served by each member of the Board and the total amount each is entitled to receive as compensation in full for his services, which amount shall be charged to the appropriation for the License Collector's office.
(1948 C. Ch. 37 14: 1960 C. 148.070.)

City Counselor Ops.: 9601

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