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BULLET St. Louis City Revised Code Chapter 8.07 Graduated 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 8.07
Graduated Business License Tax

Sections:

8.07.010 Imposed.
8.07.015 Public Safety Trust Fund.
8.07.020 Definition.
8.07.030 Applicability.
8.07.040 Business license application--Tax payment--When.
8.07.041 Specific organizations exempted.
8.07.042 Home occupations--Registration in lieu of tax.
8.07.050 Current applicable provisions to remain in effect.
8.07.060 Administration and enforcement.
8.07.070 Severability.

8.07.010 Imposed.

There is hereby imposed a graduated business license tax on all merchants, manufacturers, businesses, avocations, pursuits and callings that are not exempt from the payment of licenses by law, except those merchants, manufacturers, businesses, avocations, pursuits and callings listed in Section 8.07.030 of this chapter. The graduated business license tax shall be calculated and based on the licensee's St. Louis employees as defined in Section 8.07.020 of this chapter and be payable prior to issuance of a business license as follows:

St. Louis Employees

Graduated Business License Tax

2 or fewer

$ 200.00

3--5

325.00

6--10

675.00

11--20

1,500.00

21--30

2,250.00

31--40

3,000.00

41--50

4,500.00

51--75

7,500.00

76--100

11,250.00

101--150

15,000.00

151--200

20,250.00

201--300

25,500.00

301--400

30,000.00

401--500

34,500.00

501 or more

37,500.00

(Ord. 67091 5, 2006: prior: Ord. 60643 1, 1988.)

Charitable school was exempt from City license tax under the provisions of Section 71.620.1, RSMo 1986. David Ranken, Jr. Tech. Inst. v. Boykins, 816 S.W. 2d 189 (Mo.banc. 1991).

8.07.015 Public Safety Trust Fund.

A. There is hereby created a special trust fund, to be known as the Public Safety Trust Fund. The Public Safety Trust Fund shall consist of three (3) accounts, namely, an Enhanced Police Services Account, an Enhanced Criminal Prosecution Account, and an Enhanced Problem Properties and Nuisance Crime Prosecution Account. All revenue derived from the increase in the graduated business license tax pursuant to Ordinance 67091 and all interest on such revenue shall be deposited into such Public Safety Trust Fund and such Accounts within said Fund allocated and credited upon receipt as follows: 75% to the Enhanced Police Services Account, 15% to the Enhanced Criminal Prosecution Account, and 10% to the Enhanced Problem Properties and Nuisance Crime Prosecution Account. Money in the Enhanced Police Services Account shall be used only to pay for the cost of hiring and retaining additional police officers assigned to expand the Most Violent Offenders Program and the cost of equipment, facilities and services directly associated with the hiring and retaining of such police officers, for the cost of hiring and retaining additional police officers assigned to address nuisance crimes and problem properties and the cost of equipment, facilities and services directly associated with the hiring and retaining of such police officers, for the cost of hiring and retaining additional police officers assigned to address truancy and curfew violations and the cost of equipment, facilities and services directly associated with the hiring and retaining of such police officers, for the cost of hiring and retaining additional investigators assigned to the Sex Crimes Unit and the cost of equipment, facilities and services directly associated with the hiring and retaining of such investigators, for the cost of adding and retaining additional employees, equipment and software in the Crime Analysis Unit, for the cost of hiring and retaining an additional advocate for victims of sexual assault and sexual abuse and the cost of equipment, facilities and services directly associated with the hiring and retaining of such advocate, and for the cost of hiring and retaining an additional criminologist assigned to the processing of rape kits and the cost of equipment, facilities and services directly associated with the hiring and retaining of such criminologist. Money in the Enhanced Criminal Prosecution Account shall be used only to pay for the cost of hiring and retaining additional attorneys, paralegals, associated support staff and investigators assigned to prosecute repeat and violent offenders and the cost of equipment, facilities and services directly associated with the hiring and retaining of such attorneys, paralegals, associated support staff and investigators. Money in the Enhanced Problem Properties and Nuisance Crime Prosecution Account shall be used only to pay for the cost of hiring and retaining additional attorneys, paralegals, and investigators assigned to prosecute problem and nuisance property offenders and the cost of equipment, facilities and services directly associated with the hiring and retaining of such attorneys, paralegals and investigators.

B. All revenue received by the City from the increase in the graduated business license tax authorized by Ordinance 67091 shall be deposited in the Public Safety Trust Fund. No money credited and allocated to any account within the Public Safety Trust Fund shall be transferred to any other fund nor appropriated, expended, used or encumbered for any purpose other than for the purposes set forth in subsection A of this section. All monies from any account within the Public Safety Trust Fund shall be expended only by appropriating ordinances. There shall be an annual review by the Ways and Means Committee of the Board of Aldermen to monitor the distribution of all monies in the Public Safety Trust Fund.
(Ord. 67193 1, 2, 2006.)

8.07.020 Definition.

As used herein, the term "St. Louis employee" means either: a sole proprietor of, or partners or joint venturers conducting an activity for which a graduated business license is required by this chapter, or an individual performing work, for remuneration, who is employed for 1920 hours or more in any calendar year preceding any year in which a graduated business license is required to be obtained; or a full-time equivalent of a St. Louis employee. A "full-time equivalent of a St. Louis employee" means each group of two or more part-time employees who in the aggregate are employed by the same employer for 1920 hours in any calendar year preceding any year in which a graduated business license is required to be obtained. 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 St. Louis employees.
(Ord. 60643 2, 1988.)

History:

Submission Ordinance 66976

Amendment Substance: to increase tax

Voter Rejection: April 4, 2006

8.07.030 Applicability.

This chapter and the tax imposed hereunder, subject to the approval of the qualified voters, by this chapter are not applicable to, are not intended to alter, amend, or repeal, and shall not be construed at any time, for any purpose, as altering, amending or repealing the license taxes or fees presently imposed on: coin-operated amusement devices, slot machines, machines and vending machines, machines licensed pursuant to Section 8.06.428, inclusive of the Revised Code of the City of St. Louis, (hereinafter "Code"); hawkers and peddlers licensed pursuant to Chapter 8.06.504, Code; hotels; those businesses subject to the amusement tax license on entertainment, athletic or sporting events pursuant to Chapter 8.08 and/or 8.100.460 through 8.100.580, inclusive, Code; itinerant vendors and itinerant wholesale produce vendors licensed pursuant to Chapter 8.48, Code, restaurants licensed pursuant to Chapter 11.42, Code; auctioneers licensed pursuant to Chapter 8.18, Code, shows, exhibitions and roundabouts licensed pursuant to Chapter 8.100.020 through 8.100.060, inclusive, Code; drummer, solicitors or canvassers licensed pursuant to Chapter 8.06.452, Code; magazine subscription agents or salesmen licensed pursuant to Section 8.06.552, Code; merchant or solicitor, transient, licensed pursuant to Section 8.06.562, Code; public garages licensed pursuant to Chapter 8.76, Code; taxicabs licensed pursuant to Chapter 8.98, Code; junk peddlers licensed pursuant to Chapter 8.82, Code; junk merchants licensed pursuant to Chapter 8.82, Code; electrical companies licensed pursuant to Chapter 23.30, Code; telephone and telegraph companies licensed pursuant to Chapter 23.32 or 23.34, Code, gas companies licensed pursuant to Chapter 23.35, Code; contractors licensed pursuant to Chapter 8.12, Code; dealers or wholesalers engaged in the businesses of selling cigarettes or offering or displaying the same for sale taxed pursuant to Chapter 8.10, Code; manufacturers, wholesalers, distributors and retailers of intoxicating liquor, intoxicating malt liquor or nonintoxicating beer licensed pursuant to Chapter 14.24, 14.28, or 14.32, Code; bowling alleys, amusement places, places of entertainment or dance ballrooms licensed to sell intoxicating liquor pursuant to Chapters 14.44, 14.46 or 14.48, Code.
(Ord. 60643 3, 1988.)

8.07.040 Business license application--Tax payment--When.

All businesses subject to the graduated business license tax shall file a business license application form upon forms prepared by the License Collector by July 1, 1992 and pay the applicable graduated business license tax by July 31, 1992. Such license shall be valid for a license tax period of July 1, 1992 through May 31, 1993. The tax due for this time period shall be computed on a prorated basis on the number of full months in said period for which the license will be in effect.

Thereafter, all business subject to the graduated business license tax shall file a business license application upon forms prepared by the License Collector and pay the applicable graduated business license tax by every subsequent May 31. Licenses issued under this paragraph shall be valid for a license tax year of June 1 through May 31 of the following year.

Any business that fails to make application for the graduated business tax when due or fails to pay the tax when due shall be subject to the same penalties, interest and fines as other businesses under Title 8 of the Revised Code of the City of St. Louis.
(Ord. 63082 1, 1994: Ord. 62578 2, 1992: prior Ord. 60643 8, 1988.)

8.07.041 Specific organizations exempted.

The following are hereby exempted from the graduated business license tax imposed by Ordinance 60643, approved January 8, 1988:

A. Those religious, educational or charitable organizations and undertakings exempted under the provisions of Section 8.08.050 of the Revised Code of the City of St. Louis from the taxes imposed by Chapter 8.08 of said Revised Code;

B. Any religious, educational or charitable organization or undertaking where the sole purpose of such religious, educational or charitable organization or undertaking is the production, promotion or fostering of the visual, literary or performing arts. In determining whether such a sole purpose exists, the License Collector may require the production of all relevant documents, take testimony under oath to be administered by him and inspect premises and arrangements to be used. The decision of the License Collector shall be approved by the Comptroller. Upon granting any such exemption as herein provided, the License Collector shall issue a license to the religious, educational or charitable applicant plainly evidencing the exemption. Provided further, where a tax exemption is granted and the License Collector at any time thereafter discovers that a sole true purpose of producing, promoting or fostering the visual, literary or performing arts was substantially nonexistent, he shall upon the Comptroller's approval revoke the exemption and levy the tax owing with interest at the legal rate. In such cases, the tax shall be paid forthwith; and in making such determination the License Collector shall have the same powers as is provided for determining questions of exemptions initially;

C. Any person or entity rendering entertainment, artistic, theatrical or athletic services or performances to such organization or undertakings exempted under the provisions of subsections A or B above, with respect to such services or performances; and

D. Visual and literary artists, entertainers, speakers, performing artists, athletes, entertainment, artistic and theatrical acts, and athletic teams displaying their art, appearing, or having their work published solely in compliance with arrangements with promoters, booking agents, managers or publishers subject to Section 5.22.150 of said Revised Code.
(Ord. 62517 1, 1992.)

8.07.042 Home occupations--Registration in lieu of tax.

A. Any person or taxpayer operating a home occupation that is permitted by and meets the requirements of the Zoning Code of the City of St. Louis may apply to the License Collector for designation and registration as a home occupation operator. Such designation and registration shall be granted for a one year period and be renewable each year on an annual basis if and only if the person or payer meets the following conditions: (1) The application is accompanied by: (a) a copy of a home occupation permit issued by the Zoning Administrator, (b) a copy of the E-234 Business Earnings Tax Form filed by the taxpayer with the Collector of Revenue for the preceding calendar year, (c) a written statement of clearance certifying that no current or past earnings and/or personal property taxes are due and payable to the City; (d) a statement from the Director of Revenue of the State of Missouri certifying that the applicant is not delinquent in the payment of any sales tax if the list of delinquent taxpayers provided the City by the Director of Revenue indicates a delinquency on said person, and (2) Said Form E-234 demonstrates that the taxpayer's gross earnings attributable to such home occupation for said preceding calendar year are less than twenty thousand dollars ($20,000); provided, however, that taxpayers who were not required to file Form E-234 for the preceding calendar year due to the fact that their business did not then exist shall be eligible for designation as home occupation operators without filing the E-234 form for that calendar year only.

B. Upon designation as a home occupation operator, the operator shall pay, in lieu of the graduated business license tax imposed by Ordinance 60643, approved January 8, 1988, a home occupation registration fee in the amount of fifty dollars ($50.00). Upon payment of the registration fee, the operator shall be issued a certificate of registration by the License Collector that shall be maintained at the home occupation premises.

C. Payment of the registration fee is due when the graduated business license tax is due.

D. The License Collector is empowered to issue, adopt, promulgate and enforce forms, rules and regulations relating to any matter pertaining administration and enforcement of this section.
(Ord. 62617 1--4, 1992.)

8.07.050 Current applicable provisions to remain in effect.

Except as specifically herein provided, all present City ordinance and City Code provisions not inconsistent with this chapter providing for the licensing of businesses, and enforcement and administration of business licensing, shall be and remain in full force and effect.
(Ord. 60643 9, 1988.)

8.07.060 Administration and enforcement.

This chapter shall be administered and enforced by the License Collector of the City, who is authorized to devise forms, regulations and procedures consistent with this chapter, for such administration and enforcement.
(Ord. 60643 10, 1988.)

8.07.070 Severability.

This chapter shall not affect or impair any act done or right vested or accrued, or any proceeding, suit or prosecution had or commenced in any cause before the effective date of the tax provided for by this chapter; but every act done, or right vested or accrued, or proceeding, suit or prosecution had or commenced shall remain in full force and effect to all intents and purpose as if the prior law had remained in full force and effect. No offense committed and no liability, penalty or forfeiture either civilly or criminally incurred prior to the effective date of the tax provided for by this chapter, shall be discharged or affected by this chapter; but prosecutions and suits for such offenses, liabilities, penalties or forfeitures shall be instituted and proceeded with in all respects as if the tax provided for by this chapter has not taken effect.
(Ord. 60643 11, 1988.)


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