ST. LOUIS PUBLIC LIBRARY
PREMIER LIBRARY SOURCES
HOME KIDZONE CATALOG SEARCH BULLET



BULLET St. Louis City Revised Code Chapter 8.06 Business License 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 8.06
Business License Tax

Sections:

8.06.010 License--Application.
8.06.020 License--Payment of taxes.
8.06.030 License--Joint enterprise.
8.06.040 License--Separate.
8.06.050 Operation of more than one business, occupation or profession from same address.
8.06.060 Fees--Prorations.
8.06.070 Fees--Payment--Before issuance of license.
8.06.080 Fees--Payment--Delay.
8.06.090 Penalty for delinquent filing.
8.06.100 Time extension.
8.06.110 Receipts.
8.06.120 Treasurer to receive money and copies of receipts.
8.06.130 Records.
8.06.140 Display of license.
8.06.150 Fee where no fee specified.
8.06.160 Doing business without license--False statements.
8.06.170 Sworn statement--Right to verify.
8.06.180 Sworn statement--Not to be made public.
8.06.190 New businesses.
8.06.200 Two dollars per one thousand dollars defined.
8.06.210 Based on annual gross receipts defined.
8.06.220 Based on annual gross commissions, fees, charges or compensation defined.
8.06.230 Appeals.
8.06.240 Board of tax appeals--Membership--Terms.
8.06.250 Board of tax appeals--Hearings.
8.06.260 Board of tax appeals--Decisions.
8.06.270 Board of tax appeals--Rules and regulations--Subpoena power.
8.06.280 Board of tax appeals--Time Limit--Decision final.
8.06.290 Board of tax appeals--Continuances.
8.06.300 License required--Tax example.
8.06.424 Coin-operated amusement devices and slot machines.
8.06.426 Coin-operated machines.
8.06.428 Coin-operated vending machines.
8.06.452 Drummer, solicitor, or canvasser.
8.06.512 Hotels and motels--Tax--Defined.
8.06.514 Hotels and motels--Additional taxes.
8.06.552 Magazine subscription agents and salesmen.
8.06.562 Merchants or solicitors, transient.
8.06.608 Peddlers.

Editor's Note:

Ordinance 60643, codified in Chapter 8.07 of the Revised Code of Ordinances, City of St. Louis, imposes a graduated business license tax ranging from one hundred fifty dollars to twenty-five thousand dollars per year, depending on the number of St. Louis employees on all merchants, manufacturers, businesses, avocations, pursuits and callings that are not exempt from the payment of licenses by law.

The passage of the payroll expense tax submitted to the voters under Ordinance 60737, codified in Chapter 5.23 of the Revised Code of Ordinances, City of St. Louis, and the graduated business license tax submitted to the voters under Ordinance 60643 and codified in the aforementioned Chapter 8.07, activates the provisions of Ordinance 60735 which pertains to taxes and fees imposed on businesses in St. Louis, and repeals Ordinance 60343, pertaining to a special employer's tax and the provisions of certain ordinances imposing various business license taxes.

Charter:

Art. I 1 (24) License taxes

Art. XX License taxes

V.A.M.S.:

71.610 et seq. Taxing powers

City Counselor Ops.: 8953, 8966, 8972, 8973, 8974, 8995, 9127, 9430, 9907, 10019, 10312

Cases:

St. Louis City ordinance imposing an earnings tax does not impose a license tax. Lawyers Assn. of St. Louis v. City of St. Louis, 294 S.W. 2d 676 (1956).

Although city charter did not list cat kennels among those businesses the city is authorized to tax, the city had statutory authority to impose a license tax on cat kennels. Nicolai v. City of St. Louis, 762 S.W. 2d 423 (Mo.banc. 1988).

McQuillin:

26.32 et seq. Charges, taxes and fees for licenses

8.06.010 License--Application.

The License Collector shall prescribe the form of all applications for licenses with the approval of the Comptroller, which shall be similar in form to the license form set forth in Section 8.02.130. All applications for licenses shall be fully completed and signed by the applicant prior to issuance of license. Any person, firm, or corporation who shall file an application with a false or untrue statement contained therein, shall be guilty of a misdemeanor, and upon conviction shall be subject to the punishment provided in Section 8.02.130. In addition to the penalties herein provided, no applicant filing a false or untrue application for a license, shall be eligible for a license for a period of one year from the date of filing the application. All applications for licenses shall contain a statement certifying to the fact that the applicant has paid all personal property taxes, earnings taxes, license taxes, permit and certificate fees due and payable.
(Ord. 52030 2, 1963: 1960 C. 696.010.)

8.06.020 License--Payment of taxes.

No license or permit provided for, or required by this chapter or any ordinance of the City shall hereafter be issued by any department, division or office thereof to any person until all taxes, personal taxes, earning taxes, license taxes, permits, certificates and merchants tax due, if any, of such person for the preceding year shall first have been paid.
(Ord. 52030 3, 1963: 1960 C. 696.020.)

City Counselor Ops.: 9568, 9649

8.06.030 License--Joint enterprise.

A license may be issued to two or more persons engaged in any joint enterprise, the same as to a single person and for the same charge, except where otherwise specially provided.
(Ord. 52030 4, 1963: 1960 C. 696.030.)

8.06.040 License--Separate.

A separate license shall be obtained for each place of business and under each name the business is conducted, operated, maintained, or carried on by every person engaged in any occupation, calling, trade, or enterprise for which a license is required by the ordinance of the City.
(Ord. 52030 5, 1963: 1960 C. 696.040.)

8.06.050 Operation of more than one business, occupation or profession from same address.

Whenever any applicant for a license is engaged in more than one occupation or business at the same address, the applicant may, at his option, in lieu of making and paying for separate individual licenses for each avocation, profession, occupation or business, make application and pay for one license for all avocations, professions, occupations or business conducted by the applicant at the location, provided the license fee for all the occupations or businesses required by this chapter is computed on an annual gross receipts, fees, charges, compensations or commissions bases; provided that the not less than minimum license fee for each avocation, profession, occupation or business shall be paid at the rate prescribed in this chapter; provided further, that this section shall apply only to those avocations, professions, occupations and businesses where the license fee is computed on gross annual receipts, fees, charges, compensations or commissions of the occupation or business if a separate license were issued for each such avocation, profession, trade, occupation or business. The license issued in accordance with this section shall specifically enumerate each avocation, business, profession or occupation for which issued. If each business avocation, profession, trade or occupation is conducted in a separate name, separate license shall be secured for each name under which a business or occupation is conducted.
(Ord. 52030 6, 1963: 1960 C. 696.050.)

8.06.060 Fees--Proration.

All licenses provided for in this chapter whether based on annual gross receipts fees, charges, compensations or commissions, or upon a yearly license fee, shall expire on June 30 of each year unless otherwise provided herein. Any person, firm, or corporation commencing any new business or new occupation after the first day of July each year shall secure a license for the balance of time remaining in the year. The license year for the purpose of this chapter shall be July 1 each year and ending at midnight the following June 30.

The license fee for any avocation, profession, trade, business or occupation commencing after July 1 each year shall be as follows:

A. All businesses or occupations commencing on July 1 up to and including midnight December 31 of each year shall be one hundred percent of the minimum license fee set forth in the applicable section of the tax fee schedule for the business or occupation;

B. All businesses or occupations commencing on January 1, each year up to and including midnight June 30 of each year shall be fifty percent of the minimum license fee set forth in the applicable section of the tax fee schedule for the business or occupation.

No provisions of this section except for the date of expiration on June 30 of each year shall apply to any license provisions found in this chapter which specifically provide that the license may be issued by the day, month, or week, and any license section in this chapter specifically providing for a license fee per day, week or month shall not be prorated.
(Ord. 52030 7, 1963: 1960 C. 696.060.)

8.06.070 Fees--Payment--Before issuance of license.

The License Collector shall not issue any license specified herein until the party applying for the same shall have paid the License Collector the sum of money charged therefor by this chapter.
(Ord. 52030 8, 1963: 1960 C. 696.070.)

8.06.080 Fees--Payment--Delay.

The License Collector shall have available in his office all the forms for the applications for the licenses on or before June 1 of each year and the licensee shall secure and file the forms with the License Collector on or before July 15 of each year. The tax payments due under the provisions of this chapter shall be paid and shall become delinquent on the 16th day of July each year.

Whenever any license tax, as fixed by this chapter and due July 1, or any other date as prescribed by this chapter, shall have remained unpaid for sixty days after the time at which the same was due, the amount of the license tax thereafter payable shall be twenty percent greater than the amount of the tax as fixed in appropriate sections of this chapter; provided, that this section shall not be deemed a waiver of the right of any court to impose a penalty for the violation of the ordinances of the City respecting the time when any license tax is due.
(Ord. 52783 1, 1964: prior Ord. 52030 9, 1963: 1960 C. 696.080.)

City Counselor Ops.: 9606

8.06.090 Penalty for delinquent filing.

Whenever any person, firm or corporation is required by the terms of this chapter to file a statement, application or return with the License Collector or Comptroller of the City as a condition precedent to the granting of a license under the provisions of this chapter and fails to file such statement, application or return with the License Collector or Comptroller of the City within the time required by any provision of this chapter, such person, firm or corporation shall pay to the License Collector a penalty of five percent of the tax due and payable for each month, or fraction thereof, with a maximum of twenty-five percent that such statement, application or return remains delinquent. No license shall be issued by the License Collector until the penalty for delinquent filing of such statement, application or return shall be paid in full. This penalty shall be in addition to the other penalties and forfeitures now provided in this chapter.
(Ord. 54982, 1968: 1960 C. 696.085.)

8.06.100 Time extension.

The License Collector may, before any delinquency and for good cause shown, extended the time of payment for a period not to exceed thirty days.
(Ord. 52030 10, 1963: 1960 C. 696.090.)

For extension of time see 8.02.180

8.06.110 Receipts.

The License Collector shall, upon payment to him of the charge of any license, as provided by this chapter, give a receipt, stating the amount paid, the nature of the license, its duration and to whom issued. A copy of all receipts shall be delivered by the License Collector to the Comptroller. At the time payment is received, the License Collector shall at once issue and deliver to the proper party the license desired, provided the applicants possess all the qualifications required as a prerequisite for the issuance of such licenses.
(Ord. 52030 11, 1963: 1960 C. 696.100.)

8.06.120 Treasurer to receive money and copies of receipts.

The Comptroller shall preserve copies of receipts given to the License Collector for charges paid for licenses, and shall immediately charge the Treasurer with the amount of the receipts.

The License Collector shall transmit all license fees received to the Treasurer.
(Ord. 52030 12, 1963: 1960 C. 696.110.)

8.06.130 Records.

The License Collector shall keep a book of records as prescribed by the Comptroller containing a complete and perfect record of all licenses issued, showing the nature of the license, the amount paid, its date, expiration, and to whom issued.
(Ord. 52030 13, 1963: 1960 C. 696.120.)

8.06.140 Display of license.

All licenses granted hereunder by the City shall be carefully preserved and be displayed in a conspicuous place in the places of business authorized to be conducted by the licenses.
(Ord. 52030 14, 1963: 1960 C. 696.130.)

8.06.150 Fee where no fee specified.

Every person conducting any business, industry, or enterprise for which no license is specified in this chapter or in any other section of this code, or ordinances of the City shall procure a license therefor from the City and shall pay the same license fee as for the nearest related business, industry, or enterprise as determined by the License Collector.
(Ord. 52030 15, 1963: 1960 C. 696.140.)

8.06.160 Doing business without license--False statements.

Any person who engages in any business, occupation, pursuit, profession, or trade, or in keeping or maintaining any institution, establishment, article, utility or commodity as enumerated herein without first procuring and paying for a license so to do, unless otherwise exempted by law, or who knowingly makes a false statement in his application for an occupation license as to his annual gross receipts, fees, charges, compensations or commissions, or as to other conditions or factors upon which the license fee is or shall be based, shall be guilty of a misdemeanor, and upon the conviction thereof shall be subject to the penalties prescribed by this code.
(Ord. 52030 16, 1963: 1960 C. 696.150.)

Cases:

By aiding businessmen in the fraudulent preparation of merchants' and manufacturer's tax returns, defendant demonstrated an intent to defraud the city. United States v. Sedovic, 500 F. Supp. 515 (1980).

Although city charter did not list cat kennels among those businesses the city is authorized to tax, the city had statutory authority to impose a license tax on cat kennels. Nicolai v. City of St. Louis, 762 S.W. 2d 423 (Mo.banc. 1988).

8.06.170 Sworn statement--Right to verify.

Each applicant for an occupation license, in all cases where the fee or tax for such license is, or shall be, based on "annual gross receipts," or "annual gross fees, charges, compensation or commissions" shall include in his or its application a sworn statement of the true amount of the gross annual receipts, fees, charges, compensations or commissions of his or its profession, avocation, trade, business or occupation for the preceding license year, using the basis for such computation the same figures shown by his or its books and records, by his or its federal and state income tax returns, or by any other records or copies thereof, which truly, correctly and accurately show annual gross receipts, fees, charges, compensation and commission of the applicant for such period; and each applicant for the license, in all cases where the fee for the license is or shall be based on conditions or factors other than annual gross receipts or " annual gross fees, charges, compensations or commissions," shall include in his or its application a true and accurate statement of such conditions or factors upon which the statement is or shall be based.

For the purpose of verifying the accuracy and truthfulness of statements included within any application for a license, when the license is based upon annual gross receipts, or annual gross fees, charges, compensations or commissions, the city, acting through the license collector, comptroller, or any authorized deputy or agent of either, shall have the right at all reasonable times during the regular business hours to audit or examine the books and records of the applicant or licensee for the purpose of determining the truthfulness and accuracy of any statements made by the applicant or licensee in an application for a current year's or preceding year's license. All applications accepted by the license collector shall be accepted subject to audit and verification. No license shall be issued to any applicant so long as any applicant refuses to permit an audit or examination to be made on current or on all prior years' licenses. Any person, firm or corporation who shall refuse to permit the license collector or their representatives the right to audit or examine their books and records to verify the accuracy of the application of any license heretofore issued shall forfeit the license. Should any licensee refuse to permit the license collector or comptroller or their respective representative to examine and audit the books and records of the licensee, the license of the licensee shall be revoked forthwith by the license collector.
(Ord. 52030 17, 1963: 1960 C. 696.160.)

8.06.180 Sworn statement--Not to be made public.

Every person for whom a license is required herein, the amount of which license is to be computed upon the annual gross receipts, fees, charges, compensations or commissions, of such person, shall furnish the city with a correct statement in writing, subscribed and sworn to before a notary public or license collector, showing the amount of the gross annual receipts, fees, charges, compensations or commissions received during the preceding tax year, which statement shall not be made public or used by the city or any officer thereof, except for the purpose of establishing a correct basis for fixing and collecting the amount of the license tax herein provided. All books of account showing the amount of the annual gross receipts shall be open to the inspection of the city officials charged with the duty of issuing the license herein provided and collecting the same.
(Ord. 52030 18, 1963: 1960 C. 696.170.)

8.06.190 New businesses.

Every person before commencing any business, trade, profession, occupation as herein enumerated shall first procure a license and pay therefore the minimum amount applicable to business, pursuit, occupation or profession, unless otherwise provided by this chapter, and at the next succeeding July 1 shall obtain a new license to be determined from the annual gross receipts, fees, charges, compensations or commissions, as herein provided.
(Ord. 52030 19, 1963: 1960 C. 696.180.)

8.06.200 Two dollars per one thousand dollars defined.

The term "two dollars per one thousand dollars" or other similar terms, as used in any section of this chapter, shall be construed to mean that the license fee or tax thereon referred to shall be computed upon the amount of the "annual gross receipts," "annual commission, fees, charges or compensation" of the avocation, trade, business, profession or occupation therein referred to, and the total of the computation shall constitute the amount of the license fee or tax per year for such avocation, business, trade, profession or occupation and each license fee or tax shall be due and payable at the time provided in the chapter, except where a different method is used for computing and a different time determined in some other section of this chapter for the payment of license fees or taxes.
(Ord. 55388 2 (part), 1969: prior Ord. 55152 1 (part), 1968: Ord. 52030 20, 1963: 1960 C. 696.190.)

8.06.210 Based on annual gross receipts defined.

"Based on annual gross receipts" shall mean twelve times the average monthly gross receipts for the time during which any trade, business, profession or occupation in question shall have been conducted, or for the period of one year next preceding the date upon which the required license becomes due, or if past due, and demand is made therefor, then the date of such demand.
(Ord. 55388 2 (part), 1969: prior Ord. 52030 21 (a), 1963: 1960 C. 696.190 (a).)

8.06.220 Based on annual gross commissions, fees, charges or compensation defined.

"Based on annual gross commissions, fees, charges or compensation" shall mean twelve times the annual average monthly gross commissions, fees, charges or compensation from the business, trade, profession, or occupation in question for the time during which the business shall have been conducted, or for the period of one year next preceding the date upon which the required license becomes due, or if past due and demand is made therefor then the date of such demand.
(Ord. 55388 2 (part), 1969: prior Ord. 52030 21 (b), 1963: 1960 C. 696.190 (b).)

8.06.230 Appeals.

Appeal procedure in any case where a licensee or applicant for a license deems the application or interpretation of this chapter in a particular case places an undue burden upon interstate commerce or where a licensee or applicant for a license has been aggrieved, by any requirement, decision, order or determination by the license collector or any other tax official of the city in the enforcement of the provision of this chapter, the licensee or applicant may file a petition in writing for review to the board of tax appeals in the office of the license collector on the form prescribed by the board. The petition for review shall be in writing and shall be accompanied by the sum of fifteen dollars to cover the cost of the hearing. The petition shall set forth in detail the manner in which the license fee constitutes a burden on interstate commerce, or the grounds upon which the applicant or licensee alleges that he is aggrieved by the requirement, decision, order or determination of the license collector.
(Ord. 52030 22, 1963: 1960 C. 696.200.)

8.06.240 Board of tax appeals--Membership--Terms.

There is established a board of tax appeals consisting of three members who shall be voting and taxpaying residents of the city, and be appointed by the mayor of the city. Upon enactment of Ordinance 52030, the mayor shall appoint one member to a one-year term, and one member to a two-year term and one member to a three-year term to commence immediately upon appointment. Upon expiration of the initial term, all subsequent appointments shall be made for a term of three years. The chairman shall be selected by the members of the board of appeals.
(Ord. 52030 23, 1963: 1960 C. 696.210.)

8.06.250 Board of tax appeals--Hearings.

The chairman shall call a meeting of the board of tax appeals within ten days after the filing of a proper petition for review by a license applicant or any person alleging to be aggrieved by any decision of the license collector. The board shall hear all relevant and competent testimony and evidence offered by the petitioner in support of the allegations in the petition, and the board shall hear all relevant and competent testimony and evidence concerning the matter offered by the license collector, or any other person.
(Ord. 52030 24, 1963: 1960 C. 696.220.)

8.06.260 Board of tax appeals--Decisions.

The board may find that the applicant's license tax does not place an undue burden on interstate commerce, or that the license applicant has not been aggrieved by the requirement, decision, order of determination of the license collector, and in such cases affirm the decision of the license collector, or the board may find the license tax places an undue burden on interstate commerce, or that the license applicant has been aggrieved by the requirement, decision, order or determination of the license collector, and either modify the decision, order, requirement or interpretation of the collector or may reverse the decision. order, requirement or interpretation of the collector, and shall enter its order, determination or decision, which shall become final.
(Ord. 52030 25, 1963: 1960 C. 696.230.)

8.06.270 Board of tax appeals--Rules and regulations--Subpoena power.

The board is authorized and directed to promulgate rules and regulations governing its proceedings, and is empowered to subpoena persons, books, papers and records in carrying out of its duties in this chapter.
(Ord. 52030 26, 1963: 1960 C. 696.240.)

8.06.280 Board of tax appeals--Time limit--Decision final.

The board shall decide any appeal within ten days after the hearing on appeal. The decision of the board shall be final, subject to review under the provisions of Chapter 526, Revised Statutes of Missouri, 1959.
(Ord. 52030 27, 1963: 1960 C. 696.250.)

8.06.290 Board of tax appeals--Continuances.

The chairman of the board, may continue any appeal to a day certain, but, in any event, appeals shall be heard by the board within sixty days after the filing of the petition for review.
(Ord. 52030 28, 1963: 1960 C. 696.260.)

8.06.300 License required--Tax example.

Every corporation, company, association, joint stock company or association, partnership and person, their lessees, trustees, or receivers appointed by any court whatsoever, engaged in any business, occupation, pursuit, profession, or trade, or in the keeping or maintaining of any institution, establishment, article, utility, or commodity, in this chapter, shall procure and pay for a license therefor from the city, and the license fees shall be in the respective amounts set out in this chapter (except as otherwise provided in this chapter).

Whenever in this chapter and in the succeeding sections of this schedule the terms "based on annual gross receipts" or "based on annual gross commissions, fees, charges, or compensation," are used in this chapter, the license tax fee for business, avocations, professions, trades, or occupations, except as otherwise specifically provided in this chapter, shall be determined by multiplying the number of thousands of dollars or fractions thereof of "annual gross receipts" or "annual gross commissions, fees, charges or compensation" by the rate of two dollars.

EXAMPLE

Firm "A" with "annual gross receipts" or "annual gross commissions, fees, charges or compensation" of $100,250 will pay $2.00 per $1,000 or $200.00 ($100,250$1,000x $2.00).
(Ord. 55388 3, 1969: prior Ord. 55152 1 (part), 1968: Ord. 52030 29, 1963: 1960 C. 696.270.)

8.06.424 Coin-operated amusement devices and slot machines.

Coin-operated amusement devices and slot machines include but are not limited to coin-operated photograph, juke boxes, pinball machines, coin operated radios or television sets, or any other coin operated amusement devices and slot machines. The annual license fee per machine device shall be ten dollars.

Upon payment of the annual license tax as provided herein, the License Collector shall issue a license sticker emblem, which shall bear the words "Coin Operated Amusement Device" with the cost thereof imprinted thereon and the numerals designating the year for which the license is issued and a number identical with the number of the license. One side of the license shall be of such strength and composition that the emblem cannot be removed from the coin operated amusement device without being mutilated or destroyed; it shall be the duty of the licensee to permanently affix the license emblem to the device for which the same was issued, and the emblem shall not be used for any such other machine or device. It shall be unlawful for any person, firm, or corporation to operate or expose for operation any such device within the city without first obtaining and displaying on the device a license emblem for the current year thereon.

The License Collector and any of his duly authorized representatives are authorized to seize and impound any coin operated amusement device or slot machine found in the City which is being operated or exposed for operation in violation of the provisions of this section. The License Collector and any of his duly authorized representatives are required to leave a receipt that describes any and all machines or devices seized and that receipt shall bear the signature of the person seizing the machine or device along with the address and telephone number of the License Collector's office. That in the event a machine is seized on the street, alley, or that no one claims possession or custody thereof, the License Collector or any of his duly authorized representatives are required to post within ten feet of where the machine is seized a notice that the machine has been seized, signed by the person seizing the machine or device along with the address and telephone number of the License Collector's office. Such coin-operated amusement devices and slot machines so seized may be held by the License Collector for a period of thirty days and if not claimed by the owner or person in whose possession or custody such machine or device was found within that time the same shall be sold thereafter at a public auction, notice of the sale to be published in the official publication of the City at least ten days prior to the date of sale and from the proceeds of the sale shall collect the tax due thereon plus a sum of twenty-five dollars as a civil penalty in lieu of the sum assessed in Section 8.06.080, together with the cost of seizing and storing the machines. The balance from the sale shall be paid over to the Comptroller to be kept in a special account and to be paid over to the owner or person in whose possession or custody such machine or device was found if the person makes a claim within twelve months from the date the machine was seized by the License Collector. All money held over twelve months is to be paid into the City general revenue fund.

Seizure and sale shall not be deemed to relieve any person from any other penalty for violation of Sections 8.06.426--8.06.428.

No seized coin-operated amusement device or slot machine shall be released until the owner or the person in whose possession or custody such machine or device was found has paid to the License Collector the license fee due and civil penalty of twenty-five dollars, together with the cost of seizing and storing the machines.

Any person, firm, or corporation violating the provisions of this section, in addition to the other penalties herein presented, shall be punished upon conviction thereof by a fine of not less than fifty dollars nor more than five hundred dollars or by imprisonment for not less than ten days nor more than ninety days, or by both fine and imprisonment. Each day's violation shall constitute a separate offense.
(Ord. 57010 1 (part), 1975: prior Ord. 53585 1, 3, 1965: Ord. 52085 1 (part), 1963: Ord. 52030 29-58, 1963: 1960 C. 696.324.)

City Counselor Ops.: 9250, 9908, 10428

Cases:

Ordinance levying a license tax of a flat sum on automatic slot machines used for delivering goods, wares or merchandise was valid. Edmonds v. City of St. Louis, 156 S.W. 2d 619 (1941).

Defendant, charged with permitting the operation of a coin-operated amusement device without a license, failed to show that the ordinance violated the commerce clause of the U.S. Constitution. City of St. Louis v. Streckfus, 505 S.W. 2d 70 (1974).

8.06.426 Coin-operated machines.

Any coin-operated machines or slot or slug devices for the purpose of showing a person's weight, providing storage for articles, lockers, and in taking photographs of persons shall have an annual license fee per machine or device:

One cent but less than five cents, one dollar.

Five cents but less than ten cents, three dollars.

Ten cents or more, ten dollars.

Upon payment of the annual license tax as herein provided, the License Collector shall issue a license sticker emblem which shall bear the words "Coin-Operated Service Device," with the cost thereof printed thereon, and the numerals designating the year for which the license is issued and a number identical with the number of the license. One side of the license shall be of such strength and composition that the emblem cannot be removed from the coin-operated machine or device without being mutilated or destroyed; it shall be the duty of the licensee to permanently affix the license emblem to the device for which the same was issued, and the emblem shall not be used for any other device. It shall be unlawful for any person, firm, or corporation to operate or expose for operation any such device without first obtaining and displaying on the device a license emblem for the current year thereon.
(Ord. 57010 1 (part), 1975: prior: Ord. 53584 1 (part), 1965: Ord. 52085 1 (part), 1963: Ord. 52030 29-59 (b), 1963: 1960 C. 696.325 (b).)

8.06.428 Coin-operated vending machines.

Any coin-operated vending machines or any coin-operated devices for the sale of goods, wares, or merchandise, cigarettes, cigars, candy, food, gum, and beverages shall have an annual license fee per machine or device:

One cent but less than five cents, one dollar.

Five cents but less than ten cents, three dollars.

Ten cents or more, ten dollars.

Upon payment of the annual license tax, the License Collector shall issue a license sticker emblem which shall bear the words "Coin-Operated Vending Device," with the cost thereof imprinted thereon, and the numerals designating the year for which the license is issued and a number identical with the number of the license. One side of the license shall be of such strength and composition that the emblem cannot be removed from the coin-operated machine or device without being mutilated or destroyed. It shall be the duty of the licensee to permanently affix the license emblem to the device for which the same was issued, and the emblem shall not be used for any other device. It is unlawful for any person, firm or corporation to operate or expose for operation any such device within the City without first obtaining and displaying on the device a license emblem for the current year thereon.
(Ord. 57010 1 (part), 1975: prior: Ord. 53584 1 (part), 1965: Ord. 52085 1 (part), 1963: Ord. 52030 29-59 (a), 1963: 1960 C. 696.325 (a).)

8.06.452 Drummer, solicitor, or canvasser.

"Drummer, solicitor, or canvasser" means any individual, whether a resident of this City or not, traveling by foot, wagon, automobile, motor truck, any other type of conveyance, or calls made by phone, from place to place, or from street to street, taking or attempting to take orders for sale of goods, wares, or merchandise, personal property of any nature whatsoever for future delivery, or for service to be furnished or performed in the future, whether or not such an individual has, carries, or exposes for sale a sample of the subject of such sale, or whether he is collecting for advance payments on such sales or not, within this City. The license fee for drummers, solicitors, or canvassers shall be:

One dollar per day, ten dollars per month, fifteen dollars per year.

All applicants shall file an application setting forth the name and the home address of the applicant for the last five years, a description of the products to be sold, the name of the applicant's principal, if any, the duration of time of license. In addition to the application, the applicant for a license shall give bond in the sum of one thousand dollars with an acceptable surety conditioned upon the applicant's complying fully with all the laws and ordinances of the City and the statutes of the state regulating and concerning the business of drummer, solicitor, or canvasser, and guaranteeing to any resident of the City that all money paid will be accounted for and applied, according to the representations made by the solicitor, drummer, or canvasser, and guaranteeing to any citizen of this City doing business with said solicitor, drummer, or canvasser that the property purchased will be delivered according to the representation of the solicitor, canvasser or drummer. Action on the bond may be brought in the name of the City to the use or benefit of the aggrieved person. Failure to comply with the provisions of this section shall cause the bond required by the terms of this section to be forfeited to satisfy any amount due the City, or its officers, under the terms of this section or any other ordinance of the City.

Each drummer, solicitor or canvasser as herein defined shall upon the payment of the license fee receive a certificate of license which shall be inserted into a badge provided by the License Collector, which badge will be carried on the person of each drummer, solicitor or canvasser at all times when carrying on such business or occupation and shall be displayed whenever required to do so by a police officer or tax official of the City. The certificate of license shall set forth the name of the drummer, solicitor or canvasser, his address, his employer and employers' address, the license number, the time for which issued and any other matter prescribed by the License Collector.

The license of any drummer, solicitor or canvasser employed by any person, firm or corporation may be transferred to another employee of such person, firm or corporation by the surrender of the license to the License Collector and the filing therewith an application to transfer the license, accompanied by a fee of one dollar to cover the cost of transfer. Should the employee possess all the qualifications for a drummer, solicitor or canvasser, including the posting of the bond, the License Collector may order the transfer of the license from one employee to another employee of such person, firm or corporation.

Any person, firm or corporation licensed to do business in this City as a merchant or a manufacturer pursuant to the provisions of this Code, and employing person engaged in the occupation of a solicitor, drummer or canvasser with the City, and who secure for their employees licenses from this City to engage in such occupations shall receive a credit of the amount so paid for the license on the occupational portion of the license tax so paid on the ensuing years merchants or manufacturers license tax return. However, the credit shall in no event be permitted against the ad valorem tangible personal property tax portion of the tax. In order to receive credit for such taxes, the merchant or manufacturer shall surrender with the license return the license or licenses of the solicitor, drummer, or canvasser to the License Collector with the receipt given by the License Collector for the license.

None of the license fees provided by this section shall be applied as to occasion an undue burden on interstate commerce, it being the intent that this section is a regulatory measure to protect the safety and welfare of the residents of the City.
(Ord. 52030 29-70, 1963: 1960 C. 696.336.)

8.06.512 Hotels and motels--Tax--Defined.

There is levied a tax of two percent of the gross daily rental receipts due from or paid by transient guests, in addition to the tax levied on hotels and motels Section 25.36.130.

Definitions for purposes of this section are as follows:

A. "Transient guest" shall be a person who occupies a room in a hotel or motel for thirty-one days or less.

B. "Hotel or motel" shall mean any structure or building which contains rooms furnished for the accommodations or lodging of guests, with or without meals being so provided, and kept, used, maintained, advertised, or held out to the public as a place where sleeping accommodations are furnished for pay or compensation to transient guests or permanent guests.

It is the duty of every person, firm or corporation engaged in the business of operating a hotel or motel to file quarterly on or before July 31, October 31, January 31 and April 30 of each year, with the Comptroller of the City. A sworn statement of gross daily receipts received from or due from transient guests from the operation of the hotel or motel for the three-month quarterly period preceding the filing of the statement. At the time of filing the statement the Comptroller shall examine the accuracy of the statement and shall certify to the License Collector of the City the amount of tax due by such person, firm or corporation engaged in the business herein described. The License Collector shall thereupon notify the person, firm or corporation filing the statement of the certification thereof, and it shall be the duty of the person, firm or corporation to pay the License Collector an amount equal to two percent of the daily gross receipts, as shown by the statement so filed and certified.
(Ord. 55791 1, 1971: prior Ord. 52030 29-108, 1963: 1960 C. 696.367.)

City Counselor Ops.: 9575, 10164

Editor's Note:

The imposition of this tax is suspended during the collection of the tax imposed pursuant to Section 67.619.5 RSMO. The room tax imposed by Ordinance 60449 was repealed. See Ordinance 62802. Also see 67.657 RSMO for hotel/motel tax.

8.06.514 Hotels and motels--Additional taxes.

In addition to the taxes levied on hotels and motels pursuant to Sections 8.06.514 and 25.36.130, there is levied an additional tax of one percent of the gross daily rental receipts due from or paid by transient guests of hotels and motels. The procedures, definitions, duties, obligations and penalties imposed by this chapter, insofar as they are applicable to hotels and motels are adopted.

No license for the operation of a hotel or motel shall be issued by the License Collector for the operation of a hotel or motel in the City unless and until the taxes levied pursuant to Sections 8.06.512, 25.36.130, and this section have been fully paid. The person, firm, or corporation operating a hotel or motel within the City of St. Louis shall file a sworn statement of the gross daily rental receipts and pay the tax due thereon required by Section 8.06.512 of the Revised Code of the City of St. Louis.

The taxes levied and collected pursuant to Section 8.06.512 and this section shall be distributed as provided in Chapter 5.36.
(Ord. 56263 2, 1972: prior Ord. 54944 5, 1968: 1960 C. 696.367 (a).)

Editor's Note:

The imposition of this tax is suspended during the collection of the tax imposed pursuant to Section 67.619.5 RSMO. The room tax imposed by Ordinance 60449 was repealed. See Ordinance 62802. Also see 67.657 RSMO for hotel/motel tax.

8.06.552 Magazine subscription agents and salesmen.

For magazine subscription agents and salesmen see drummer, solicitor or canvasser, see Section 8.06.452.
(Ord. 52030 29-129, 1963: 1960 C. 696.385.)

8.06.562 Merchants or solicitors, transient.

See drummer, solicitor or canvasser, hawkers and peddlers, Section 8.06.452.
(Ord. 52030 29-133, 1963: 1960 C. 696.389.)

8.06.608 Peddlers.

See hawkers and peddlers, Section 8.06.504.
(Ord. 52030 29-157, 1963: 1960 C. 696.411.)

Return to Top of Charter, Code, and Ordinances.
Return to Title 8
Return to Code Table of Contents

HOME | KIDZONE | CATALOG | CONTACT US | SEARCH | HINTS