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BULLET St. Louis City Revised Code Chapter 8.08 Entertainment 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 8.08
Entertainment License Tax

Sections:

8.08.010 Imposed.
8.08.015 Boxing matches, shows, or exhibitions--Temporary suspension of tax.
8.08.020 Computation--Issuance of license.
8.08.030 New businesses.
8.08.040 Single instance or limited time businesses.
8.08.050 Religious, educational or charitable purposes.
8.08.060 Application.
8.08.070 Other tax liability.
8.08.080 Rules and regulations.
8.08.090 Intent.
8.08.100 Penalty for violation of Sections 8.08.010--8.08.090.
8.08.110 Acts in permanent proscenium theaters--Tax levied.
8.08.120 Acts in permanent proscenium theaters--License application.
8.08.130 Acts in permanent proscenium theaters--Penalty for violation.
8.08.140 Motion picture shows--Tax imposed.
8.08.150 Motion picture shows--Penalty for violation.

8.08.010 Imposed.

Any person or persons, partnership of whatever form, or corporation in the business of admitting persons or groups upon payment of an admission charge to a pleasure ride or cruise, wrestling match, show or exhibition, boxing match, show or exhibition, sporting event, including but not restricted to baseball, football, rugby, soccer, hockey, basketball, rodeo, and other like entertainment presentation, are taxed upon the amount of gross receipts derived from such admission charges at the rate of five percent of the gross receipts, payable on quarterly calendar intervals; where the business is conducted for a period of time less than the licensing period hereinafter, the same rate of tax shall be levied and the amount thereof shall be paid for the period of time the business has been conducted.

Notwithstanding the foregoing paragraph, any person or persons, partnership of whatever form, or corporation in the business of admitting persons or groups upon payment of an admission charge to a pleasure ride or cruise, wrestling match, show or exhibition, boxing match, show or exhibition, sporting event, including but not restricted to baseball, football, rugby, soccer, hockey, basketball, rodeo, and other like entertainment presentation, and who or which: (1) has been designated the developer or redeveloper or co-developer or co-redeveloper (a "redeveloper"), pursuant to a redevelopment plan approved by the City by ordinance and a redevelopment agreement ("redevelopment agreement") approved by the LCRA, for the construction or substantial rehabilitation of a new or redeveloped sports arena, sports stadium, field house, ballpark or other type of sports or recreation facility to be constructed or rehabilitated after the effective date of the ordinance codified in this section ("recreation facility") and for the development of a substantial mixed-use development adjacent to the recreation facility which may include, but is not limited to, housing, offices, museums, entertainment venues, retail stores, restaurants or other similar facilities, all of which such facilities, including the recreation facility, are or will be located within a blighted and/or insanitary area, as determined by the City by ordinance, or (2) is the primary tenant, occupant or operator of the recreation facility, or has been designated as such pursuant to the redevelopment agreement ("tenant"), or (3) is an affiliate (as hereinafter defined) of such redeveloper or tenant, shall be taxed upon the amount of gross receipts derived from such admission charges at such recreation facility during the term of the redevelopment agreement at the rate corresponding to the estimated total amount of private investment for the construction or rehabilitation of the recreation facility as set forth in the redevelopment agreement in accordance with the following tax rate schedule:

Amount of Estimated Private Investment in the Recreation Facility

Tax Rate

less than $50,000,000

5% of gross receipts

$50,000,000-$99,999,999

4% of gross receipts

$100,000,000-$199,999,999

2% of gross receipts

$200,000,000 and above

0% of gross receipts

The tax imposed pursuant to this paragraph shall be payable on quarterly calendar intervals. Upon expiration or termination of the redevelopment agreement, the redeveloper, affiliate or tenant shall be subject to the same rate of tax as set forth in the preceding paragraph of this Section 8.08.010. For purposes of this section, "private investment" shall mean the total amount to be provided by the redeveloper, affiliate, tenant or any other private party for the construction or rehabilitation of the recreation facility as calculated pursuant to the terms of the redevelopment agreement. For purposes of this section, "affiliate" shall mean any corporation, partnership, sole proprietorship or other person or entity that directly or indirectly through one or more intermediaries controls, is controlled by or is under common control with the redeveloper.

Further, notwithstanding the foregoing paragraphs, any person or persons, partnership of whatever form, or corporation in the business of admitting persons or groups upon payment of an admission charge to a pleasure ride or cruise, wrestling match, show or exhibition, boxing match, show or exhibition, sporting event, including but not restricted to baseball, football, rugby, soccer, hockey, basketball, rodeo, and other like entertainment presentation, and who or which is an owner, primary tenant, occupant or operator, or affiliate of a sports arena, sports stadium, field house, ballpark or other type of sports or recreation facility ("contiguous recreation facility"), and such contiguous recreation facility is contiguous to a historic theatre, opera house or concert hall ("historic entertainment facility"), which is the subject matter of a redevelopment plan approved by the City by ordinance and a redevelopment agreement approved by the LCRA after the effective date of the ordinance codified in this section, for the historic rehabilitation of the historic entertainment facility to be rehabilitated after the effective of the ordinance codified in this section, shall be taxed upon the amount of gross receipts derived from such admission charges at the contiguous recreation facility, during the time the redevelopment agreement with respect to the historic entertainment facility is in effect, at the rate corresponding to the estimated total amount of private investment for the historic rehabilitation of the historic entertainment facility as set forth in the redevelopment agreement of the historic entertainment facility in accordance with the following tax rate schedule:

Amount of Estimated Private Investment in the Historic Entertainment Facility

Tax Rate

less than $50,000,000

5% of gross receipts

$50,000,000 and above

0% of gross receipts

The tax imposed pursuant to this paragraph shall be payable on quarterly calendar intervals. Upon expiration or termination of the redevelopment agreement of the historic entertainment facility for any reason, the owner, primary tenant, occupant or operator, or affiliate of the contiguous recreation facility shall be subject to the same rate of tax as set forth in the first paragraph of this Section 8.08.010. For purposes of this paragraph, "private investment" shall mean the total amount to be provided by the owner, primary tenant, occupant or operator, or affiliate, or any other private party for the construction or historic rehabilitation of the historic entertainment facility as calculated pursuant to the terms of the redevelopment agreement for the historic entertainment facility.
(Ord. No. 68380, 2, 6-16-2009: prior: Ord. 65669 2, 2002: Ord. 62515 1, 1992: Ord. 56912 1 (1), 1975: Ord. 56178 1 (1), 1972; Ord. 55522 1 (1), 1970: Ord. 55390 1, 1969.)

For exclusion see 8.08.110--8.08.130

Charter:

Art. I 1 (24) License taxes

Art. XX License taxes

V.A.M.S.:

71.610 et seq. Taxing powers

City Counselor Ops.: 10214

McQuillin:

26.32 et seq. Charges, taxes and fees for licenses

8.08.015 Boxing matches, shows, or exhibitions--Temporary suspension of tax.

The imposition and collection of the tax imposed on boxing matches, shows or exhibitions by section two of Ordinance 65699 and codified as Section 8.08.010 of the Revised Code of the City of St. Louis is hereby suspended on boxing matches, shows, or exhibitions from July 24, 2005 to December 31, 2008.

The officers, agents and employees of the City are hereby authorized and directed to execute all documents and take such steps as they deem necessary and advisable to carry out and perform the purpose of the ordinance codified in this section, including conducting a pilot program studying the financial implications of such tax suspension as it relates to added City revenue through other tax revenues including the sale of concessions, souvenirs and other boxing related items, and the promotion, encouragement and attraction of economic development and tourism through the boxing industry.

Any person or persons, partnership of whatever form, or corporation in the business of admitting persons or groups upon payment of an admission charge to a boxing match, show or exhibition shall report to the license collector quarterly the gross receipts derived from such admission charges.
(Ord. 66772 2--4, 2005.)

8.08.020 Computation--Issuance of license.

The tax imposed by Section 8.08.010 shall be computed upon the currently expired, immediately preceding quarter of the annual calendar. Initially, all businesses so taxed shall make payments of the amount levied on gross receipts received for the period August 16, 1969, to September 30, 1969, inclusive, and for any subsequent calendar quarter which has expired on March 6, 1975. Thereafter, the tax due shall be payable on the first day of the commencing calendar quarter for the immediately past quarter expired; provided further, a period of fifteen days grace, after the expiration of a quarter shall be allowed a taxpayer in making payment of the tax due.

The City License Collector may vary or adjust the intervals of payment of tax due to other than the quarterly calendar period where the character or method of operation of the taxpayer's business reasonably so requires.

Upon payment of the tax due, the Collector, upon proper application, shall issue the license as is hereinafter provided, for the immediately following calendar quarter or such other following period or interval as established by the Collector.
(Ord. 56912 1 (2), 1975: prior Ord. 56178 1 (2), 1972: prior Ord. 56178 1 (2), 1972: Ord. 55522 1 (2), 1970: Ord. 55390 2, 1969.)

City Counselor Ops.: 10214

8.08.030 New businesses.

Any person or persons, partnership or corporation initially commencing business after August 16, 1969, upon making proper application to conduct such business as is hereinafter provided, shall be issued a license to conduct such business for the then current calendar quarter, or such other allowed period, on condition that a true and accurate report of the gross receipts on admission charges for the quarter or other period be made at the close thereof to the Collector and the tax due thereon paid. At the expiration of the quarter or other period, the licensee shall render the report, and pay the tax to the Collector as provided in Section 8.08.020.
(Ord. 56912 1 (3), 1975: prior Ord. 56178 1 (3), 1972: Ord. 55522 1 (3), 1970: Ord. 55390 3, 1969.)

City Counselor Ops.: 10214

8.08.040 Single instance or limited time businesses.

Any person or persons, partnership or corporation intending to conduct a business as is taxed by Section 8.08.010, but for a single instance or a limited time shall make proper application for a license as is hereinafter provided, in advance of the event, instance or limited period of activity, and shall deposit a cash amount, or give bond at the Collector's discretion, to the city for a sum equal to the Collector's estimate of the actual tax to become due upon conducting the business. Upon the application and making the deposit or bond the Collector shall issue a license to conduct the business for the instance or limited period. Within forty-eight hours after the occurrence of the instance, event or limited license period, the licensee shall pay to the Collector the actual tax due less any cash previously deposited.
(Ord. 56912 1 (4), 1975: prior Ord. 56178 1 (4), 1972: Ord. 55522 1 (4), 1970: Ord. 55390 4, 1969.)

City Counselor Ops.: 10214

8.08.050 Religious, educational or charitable purposes.

The taxes imposed by this chapter shall not be levied upon any religious, educational or charitable organization or undertaking otherwise included as taxable, under Sections 8.08.010, 8.08.110 or 8.08.140, where a substantial part of the net proceeds derived are solely used for religious, educational or charitable purposes. In determining whether a religious, educational or charitable purpose exists, the 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 Collector shall be approved by the Comptroller. Upon granting any such exemption as herein provided, the Collector shall issue a license to the religious, educational or charitable applicant, as is hereinafter provided, plainly evidencing the exemption. Further, where a religious, education or charitable organization or undertaking is granted an exemption from taxation under this section, no person or entity rendering an entertainment, artistic or athletic service or performance for such undertaking shall be subject to the tax imposed by Section 8.08.010. Provided further, where a tax exemption is granted and the Collector at any time thereafter discovers that a true religious, educational or charitable purpose 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 Collector shall have the same powers as is provided for determining questions of exemptions initially.
(Ord. 62515 2, 1992: prior Ord. 56912 1 (5), 1975: prior Ord. 56178 1 (5), 1972: Ord. 55522 1 (5), 1970: Ord. 55390 6, 1969.)

City Counselor Ops.: 10214

8.08.060 Application.

Every person or persons, partnership or corporation subject to the tax imposed by Section 8.08.010, shall before commencing business make an application to the License Collector for a license to be termed "gross receipts license." The application shall identify the applicant and disclose the authority of the applicant to apply for the license, the particulars of the type of business sought to be licensed, the location where the business is to be conducted, the period of time the proposed business is to be conducted and such other information as the License Collector may determine to be pertinent to the applicant's application and business. A license may, upon the Collector's determination, be required for each location where the applicant proposes to conduct business, or a collective license may be issued showing thereon each location lawfully licensed; provided further that the licensing requirements provided for herein shall in no way relieve the requirements for licensing made by Chapters 8.26, 8.32, 8.34, 8.58, 8.100 and 25.36, except the fees, charges or amounts of tax therein levied shall be abrogated where such businesses are required to be licensed hereunder, so that only the tax herein levied shall be imposed in such cases.
(Ord. 56912 1 (6), 1975: prior Ord. 56178 1 (6), 1972: Ord. 55522 1 (6), 1970: Ord. 55390 7, 1969.)

City Counselor Ops.: 10214

8.08.070 Other tax liability.

No license hereunder shall be issued unless the applicant therefor, otherwise qualifying, has satisfied all other tax liability owing to city.
(Ord. 56912 1 (7), 1975: prior Ord. 56178 1 (7), 1972: Ord. 55522 1 (7), 1970: Ord. 55390 8, 1969.)

City Counselor Ops.: 10214

8.08.080 Rules and regulations.

In order to administer the provisions of Sections 8.08.010--8.08.100, the License collector Shall have rule-making power, and in adopting rules for general application, the Collector shall ascribe definitions of terms used in Chapter 8.06, to words and terms used in this chapter as far as applicable. Any rules so adopted shall have the prior approval of the Comptroller.

The Collector is further empowered to adjust the total tax due for businesses licensed under Sections 8.08.010--8.08.100 having licenses unexpired on August 16, 1969, by giving allowance for the unexpired remaining term after August 16, 1969, on a basis proportioned to the total term of the unexpired license.
(Ord. 56912 1 (8), 1975: prior Ord. 56178 1 (8), 1972: Ord. 55522 1 (8), 1970: Ord. 55390 9, 1969.)

City Counselor Ops.: 10214

8.08.090 Intent.

It is hereby declared to be the intent of Sections 8.08.010--8.08.100 to treat all businesses reasonably falling within the inclusion of Section 8.08.010 as one class; to this end businesses heretofore taxed under other city ordinances have been included herein so far as the levying of a business license tax is concerned; provided, however, it is the further intent of Sections 8.08.010--8.08.100 not to completely abrogate any licensing taxes, and if for any reason the imposition of the taxes imposed by Sections 8.08.010--8.08.100 are declared invalid as to any business or person, persons, partnership or corporation, the prior existent ordinance provisions levying taxes shall have continued life and full force and legal effect as if Sections 8.68.010--8.08.100 had not attempted to repeal any prior taxing provisions.
(Ord. 56912 1 (10), 1975: prior Ord. 56178 1 (10), 1972: Ord. 55522 1 (10), 1970: Ord. 55390 11, 1969.)

City Counselor Ops.: 10214

8.08.100 Penalty for violation of Sections 8.08. 010--8.08. 090.

Every person, persons, partnership or corporation convicted of violating any section of Sections 8.08.010--8.08.090 shall be punished by a fine of not less than twenty-five dollars nor more than five hundred dollars or in the case of natural persons, by imprisonment for not more than ninety days or by both fine and imprisonment. Each day that any violation shall continue shall constitute a separate offense.
(Ord. 56912 1 (13), 1975: prior Ord. 56178 1 (13), 1972: Ord. 55522 1 (13), 1970: Ord. 55390 14, 1969.)

City Counselor Ops.: 10214

8.08.110 Acts in permanent proscenium theaters--Tax levied.

There is levied an occupational and business license tax on any person or persons, partnership of whatever form, or corporation engaging in the business of admitting persons or groups of persons upon payment of an admission charge to scripted legitimate stage plays presenting comedy, drama and musicals live on stage in permanent proscenium theaters. The rate of the tax shall be as follows:

A. Fifty dollars for one month or less of operation;

B. One hundred and fifty dollars for not more than three months of operation;

C. Two hundred dollars for not more than six months of operation; and

D. Three hundred dollars for more than six months and not more than one year of operation.

The tax shall be immediately due and payable to the License Collector and an occupational or business license shall be required for the continued operation of any existing occupation or business upon the expiration of any heretofore issued lawful license, and before the commencement of any new such occupation or business taxed and licensed hereunder.
(Ord. 56907 1, 1975.)

8.08.120 Acts in permanent proscenium theaters--License application.

Any person or persons, partnership of whatever form, or corporation intending to engage in the occupation or business taxed by Section 8.08.110 shall, before engaging in such occupation or business, make application for a license to the License Collector and therein fully disclose the applicant's true identity and the particular nature of the occupation or business sought to be licensed, and shall pay the tax levied in Section 8.08.110. The License Collector is empowered to make and enforce rules for the administration of Sections 8.08.110--8.08.130.
(Ord. 56907 2, 1975.)

8.08.130 Acts in permanent proscenium theaters--Penalty for violation.

Any person or persons, partnership of whatever form, and corporation, or the servants, agents, representatives, directors or officers of the same who violate the provisions of Sections 8.08.110 and 8.08.120 shall, upon conviction thereof, be punished by a fine of not less than fifty dollars and not more than five hundred dollars, or in the case of natural persons, by imprisonment for not more than ninety days or by both fine and imprisonment. Each day that any violation shall continue shall constitute a separate offense.
(Ord. 56907 3, 1975.)

8.08.140 Motion picture shows--Tax imposed.

A tax is levied upon motion picture shows according to the following schedule:

A. For 1 month, $50;

B. For 3 months, $150;

C. For 6 months, $200; and

D. For 1 year, $300.

The tax shall be due and payable to the license collector and a license required for the continued operation of such business immediately upon the expiration of any heretofore lawful license period, or before the commencement of any new motion picture business. Licenses shall be issued showing the period of lawful operation thereunder.
(Ord. 56179 1, 1972.)

8.08.150 Motion picture shows--Penalty for violation.

Any person, firm or corporation, who or which under Section 8.08.140 is required to pay a license tax and secure a license for the operation of a motion picture show, and fails to do the same prior to the commencement or continuation of business as provided in Section 8.08.140, shall be in violation of Section 8.08.140 and upon conviction be punished by a fine of not less than twenty-five dollars nor more than five hundred dollars or in the case of natural persons, by imprisonment for not more than ninety days or by both fine and imprisonment. Each day that any violation shall continue shall constitute a separate offense.
(Ord. 56179 2, 1972.)

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