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BULLET St. Louis City Revised Code Chapter 8.12 Contractors

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 8.12
Contractors

Sections:

8.12.010 Contractor and person defined.
8.12.020 License required.
8.12.030 Gross receipts statement--Licensing period.
8.12.040 Initial period license.
8.12.050 Application for license.
8.12.060 Termination of business within the City.
8.12.070 Rules and regulations.
8.12.080 Appeals.
8.12.090 Tax.
8.12.100 Subcontractors.
8.12.110 Penalty for violation.

Editor's Note:

The provisions of Chapter 8.12 have been suspended and replaced by the enforcement of the provisions in Ch. 8.12A.

8.12.010 Contractor and person defined.

"Contractor" means and includes every individual, firm, association, joint stock company, joint venture, syndicate, copartnership and corporation engaged in or carrying on or conducting a business within the City as acoustical supplies contractors; air conditioning equipment or systems contractors; asphalt work contractors; boilers contractors; brickwork contractors; bridges contractors; building contractors; building maintenance contractors; building or house moving, raising, shoring, or wrecking contractors; carpentry contractors; carpets contractors; caulking contractors; cement or concrete work contractors; culverts contractors; decorating contractors; dredging contractors; drilling contractors; electric work contractors; elevators contractors; excavating contractors; fire escapes contractors; flooring contractors; foundations contractors; furnace contractors; grading contractors; guttering and spouting contractors; heating contractors; hoisting contractors; home building contractors; janitor service contractors; kitchen equipment contractors; landscaping contractors; land clearing contractors; lathing contractors, linoleum laying contractors; machinery contractors; millwrighting contractors; office building contractors; paint spraying contractors; painting contractors; paper contractors; paper hanging contractors; paving contractors; pile driving contractors; pipelines contractors; plastering contractors; plumbing or gas fitting contractors; prefabricated buildings contractors; roofing contractors; sandblasting contractors; sewer contractors; sheet metal stamping or other works contractors; sidewalks contractors; sprinkler systems contractors; stairs contractors; steam fitting contractors; steel erection contractors; store or office fixtures contractors; street lighting contractors; stonework contractors; street contractors; swimming pools contractors; terrazzo or tile work contractors; tile contractors; tinwork contractors; trenches contractors; tuck pointing contractors; waterproofing contractors; or window contractors.

"Person" as used in this chapter means every individual, firm, association, joint stock company, joint venture, syndicate, copartnership, or corporation.
(Ord. 53560 1, 1965: 1960 C. 697.010.)

8.12.020 License required.

No person shall engage in, carry on or conduct the business of a contractor as defined in Section 8.12.020 without first having obtained a license for the performance of such work within the City from the License Collector.
(Ord. 53560 2, 1965: 1960 C. 697.020.)

City Counselor Ops.: 9632

8.12.030 Gross receipts statement--Licensing period.

A. Every person engaged in, carrying on or conducting the business of a contractor as herein defined shall file with the License Collector a sworn affidavit on the form prescribed by the Comptroller of the City on or before the 15th day of January, 1979, setting forth, among other things, the gross receipts in money received from the gross work done or services performed, or any combination of work done, services performed and materials furnished by such contractor within the City from January 1, 1978, and including the 31st day of December, 1978. At the time of the filing of such affidavit with the License Collector, the License Collector shall levy and collect the license tax due thereon at a rate of $2.00 per thousand dollars, or fraction thereof, on the gross receipts in money received from the gross work done or services performed, or combination of work done, services performed and materials furnished, as set forth in such sworn statement by such contractor and such contractor shall forthwith pay to the License Collector the tax due thereon from each such annual period.

B. Upon the payment of such license tax, the License Collector shall give his receipt therefor and shall issue a license to engage in and carry on or conduct the business of a contractor as herein defined for the next license period.

C. Licenses shall be issued in advance only for each ensuing annual license period.
(Ord. 57487 2, 1978: prior Ord. 55387 2, 1969: Ord. 55152 2 (part), 4 (part), 1968: Ord. 53560 3, 1965: 1960 C. 697.030.)

City Counselor Ops.: 9632

8.12.040 Initial period license.

For the initial period and beginning period of taxation under this chapter a license fee of twenty-five dollars shall be paid by all contractors as defined in Section 8.12.010 for the period beginning on July 1, 1965 to and including the 31st day of December, 1965. The twenty-five dollar fee shall be credited to any and all taxes under the provisions of this chapter due the City for such period and upon the payment of the license fee the applicant shall be issued for such period a license to engage in, carry on or conduct the business of a contractor within the City for such initial and beginning license period. The person applying for the license shall tender to the License Collector an application for the license on the form prescribed by the License Collector and approved by the Comptroller of the City. The application shall be completed in full and shall set forth, among other things, the name and address of the applicant, the nature, type of work and business the applicant is presently engaged in, the number of persons employed by the applicant within the City, currently, and the gross receipts in money received from the work done and services performed or combination of work done, services performed and materials furnished, if any, as contractor by the applicant within the City for the six-month period immediately preceding the date of the application, and all other information as shall be set forth in the application, as required by the Comptroller and the License Collector in the enforcement of this chapter.
(Ord. 55387 3, 1969: prior Ord. 53560 4, 1965: 1960 C. 697.040.)

8.12.050 Application for license.

Every person desiring to engage in, carry on or conduct the business of a contractor, as defined in Section 8.12.010, during any license period shall file an application for the license on the form prescribed by the License Collector and the same shall be completed in full and the person shall tender to the License Collector the sum of twenty-five dollars which fee shall be credited to the license tax due the City for the current license period. Upon receipt of the completed application and the tendering of the sum of twenty-five dollars to the License Collector, the License Collector shall forthwith issue a license to engage in, carry on or conduct the business of a contractor during the then current license period.
(Ord. 55387 4, 1969: prior Ord. 53560 5, 1965: 1960 C. 697.050.)

8.12.060 Termination of business within the City.

Should any contractor cease to do business within the City during any license period, such contractor shall within five days after ceasing to do business within the City, report such fact to the License Collector of the City and shall file a sworn statement with the License Collector of the amount of the gross receipts in money received from the gross work done or services performed or combination of work done, services performed, and materials furnished within the City as a contractor, as defined in Section 8.12.010, for the then current license period and shall forthwith pay to the License Collector of the City the amount of tax due thereon.
(Ord. 53560 6, 1965: 1960 C. 697.060.)

8.12.070 Rules and regulations.

The Comptroller of the City is authorized and directed to promulgate rules and regulations, not inconsistent with the provisions of this chapter, to carry out and implement the provisions of this chapter.
(Ord. 53560 7, 1965: 1960 C. 697.070.)

8.12.080 Appeals.

Any applicant or licensee who is alleged to be aggrieved by any decision, order, requirement or determination made by the License Collector or any other tax official of the City in the enforcement of this chapter may file a petition in writing for the review of the decision, order, requirement or determination of the License Collector or any other tax official of the City to the Board of Tax Appeals of the City within ten days after the decision, order, requirement or determination on the form prescribed by the Board with the License Collector of the City. The petition shall be in writing and shall be accompanied by fifteen dollars to cover the cost of the hearing. The petition shall set forth in detail the manner or grounds upon which the applicant or licensee alleged that he is aggrieved by any decision, order, requirement or determination of the License Collector or any other tax official of the City. The Board shall have the jurisdiction to hear and decide appeals where it is alleged there is an error in any order, requirement, decision, or determination made by the License Collector in the enforcement of this order, and to this end the Board shall be empowered with all of the powers of the License Collector in the interpretation and enforcement of this chapter.

The Chairman of the Board of Tax Appeals shall call a meeting of the Board within ten days after receiving the petition for review by any applicant or licensee or any person alleged to have been aggrieved by the decision of the License Collector. The Board shall hear all relevant and competent testimony and evidence offered by the petitioner in support of the allegation or 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.

The Board may find that the appellant has not been aggrieved by the decision, order, requirement or determination of the License Collector and, in such case, shall affirm the decision of the License Collector or the Board may find that the license applicant or licensee has been aggrieved by the decision, order, requirement or determination of the License Collector and may either modify the decision, order, requirement or interpretation of the License Collector or may reverse the decision, order, requirement or determination of the License Collector and shall enter its order, determination or decision which shall be final.

The Board is authorized and directed to promulgate rules and regulations governing its procedures and is empowered to subpoena persons, books, papers and records in the carrying out of its duties under the provisions of this chapter. The Board shall decision an appeal within ten days after the hearing on the appeal. The Board's decision shall be final, subject to review, under the provisions of Chapter 536 of the Revised Statutes of Missouri 1959.

The Chairman 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.
(Ord. 53560 8, 1965: 1960 C. 697.080.)

8.12.090 Tax.

The tax shall be levied at the rate of two dollars per thousand dollars, or fraction thereof, on the gross receipts in money received from the gross work done or services performed or any combination of work done, services performed, and materials furnished by the contractor, within the City during each license period. The minimum license fee for any six-month period shall be the sum of twelve dollars and fifty cents for each such period.

Should any contractor be subject to a gross receipts tax of the City for any six-month period by any licensing or tax ordinance of the City, this chapter shall be construed as to not place a tax on the same gross receipts received by a contractor as defined in Section 8.12.010. Such gross receipts shall be excluded from the term "gross receipts" as used in this chapter. However, the tax as levied in this chapter shall be in addition to the fees, taxes, building permit costs and inspection fees as set forth in the building code, Chapter 25.04.
(Ord. 55387 5, 1969: prior Ord. 55152 2 (part), 4 (part), 1968: Ord. 53560 9, 1965: 1960 C. 697.090.)

8.12.100 Subcontractors.

Whenever any contractor subcontracts out work or services or combination of work, services and materials furnished which are taxable under the provisions of this chapter, such contractor in his six-month tax return, if he desires to deduct the amount of work or services or combination of work, services and materials furnished by a subcontractor, shall set forth the amount of the gross receipts paid by the contractor to the subcontractor during the six- month period covered by the return, along with the name of each subcontractor and his address. Deductions for work or services or combination of work, services and materials furnished by a subcontractor are allowable only on condition that the subcontractor is duly licensed under provisions of this chapter. The contractor shall then be permitted to deduct such total amount of gross work done or services performed or any combination of work, services and materials furnished by each subcontractor in arriving at the gross taxable amount of work done or services performed or combination of work, services and materials furnished. Each subcontractor in such event shall be required to file a separate six-month return and shall be liable for the tax due thereon, and shall be required to secure a license and file a return thereon.
(Ord. 56137 1, 1972: prior Ord. 53560 10, 1965: 1960 C. 697.100.)

8.12.110 Penalty for violation.

Any person, firm or corporation violating the provisions of this chapter shall be punished by a fine of not less than one dollar nor more than five hundred dollars or by imprisonment for not more than ninety days or by both fine and imprisonment. Each day's violation shall constitute a separate offense. Should any person, firm or corporation be adjudged guilty of violating the provisions of this chapter, its license shall be terminated forthwith and no license may be issued to such person, firm or corporation for a period of one year by the License Collector of the City.
(Ord. 53560 12, 1965: 1960 C. 697.110.)

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