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BULLET St. Louis City Revised Code Chapter 8.54 Manufacturers

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 8.54
Manufacturers

Sections:

8.54.010 Defined.
8.54.020 Ad valorem tax.
8.54.040 License--Fee--Payment.
8.54.050 License--Blanks--Form.
8.54.060 License--Blanks--Stubs.
8.54.070 Statement--Required.
8.54.080 Statement--Delinquent--Penalty.
8.54.090 Statement--False--Misdemeanor.
8.54.100 Statement--False--Penalty.
8.54.110 Statement--Confidential--Inspection.
8.54.120 Failure to file statements and pay fees.
8.54.130 Penalty for failure to pay fees and taxes.
8.54.140 New manufacturers.
8.54.150 Manufacturer account books.
8.54.160 Permit required for certain products.
8.54.170 Publication of chapter.
8.54.180 Enforcement.

For tax credit for drummer, solicitor, or canvasser employer, see 8.06.452

City Counselor Ops.: 8104, 8846

8.54.010 Defined.

Every person who shall hold or purchase personal property for the purpose of adding to the value thereof by any process of manufacturing, refining or by the combination of different materials in the City, shall be held to be a manufacturer for the purpose of this chapter, except as is or may be otherwise provided by ordinance.
(1948 C. Ch. 13 27: 1960 C. 147.010.)

City Counselor Ops.: 8543, 9096

Cases:

Shoe manufacturer held not within St. Louis ordinance defining manufacture with respect to shoes manufactured in other cities and transferred to warehouse in St. Louis for distribution in St. Louis. State v. Chapman, 276 S.W. 32 (1925).

8.54.020 Ad valorem tax.

In addition to the license, there shall be levied and collected on the value of the raw materials, merchandise and finished product, tools, and machinery, and appliances contained in the statement provided for in Section 8.54.070 an annual ad valorem City tax at the same rate as is required by ordinance for the taxing of merchants, within the several districts of the City. This tax shall be paid to the License Collector, on or before the first Monday in September of each year.
(1948 C. Ch. 13 28: 1960 C. 147.020.)

Charter:

Art. XXV 2 Taxation of raw materials and finished products, tools, machinery, and sales

V.A.M.S.:

92.040 Taxation and licensing of merchants and manufacturers by certain cities

150.300 et seq. Taxation of manufacturers, generally

Cases:

"Work in process" held subject to merchants' and manufacturers' tax under the category "raw material" as that term is used in Chapter 150, RSMo. 1969. Mesker Bros. Industries v. Leachman, 529 S.W. 2d 153 (1975).

8.54.040 License--Fee--Payment.

The amount of tax and license due shall be paid by the manufacturer to the License Collector, at his office, on or before the first Monday in September in each year.
(1948 C. Ch. 13 29 (part): 1960 C. 147.030.)

8.54.050 License--Blanks--Form.

It shall be the duty of the Comptroller to furnish the License Collector with blank licenses, which license shall be charged to the License Collector, and his receipt taken therefor.

This license shall be in the following form:

No. ________ manufacturers' city license. The City of St. Louis: To all who shall see these presents, greeting: Know ye that ________ have paid ________, license collector of the City of St. Louis, the sum of ________ dollars, being the license tax upon ________ as manufacturer; therefore, the said ________ is hereby authorized to manufacture the following articles, viz.: ________ except as otherwise provided by ordinance, at any one place of business within the city for the year ending on the first Monday of July, 19 , and to sell and dispose of such articles so manufactured at the same place, or any other one place in the city. In testimony whereof, I ________, comptroller of the City of St. Louis, have hereunto set my hand this ________ day of ________, 19________,--comptroller. Attest: ________, register. Tax ________, license ________, delivered this ________ day of ________, 19________,--license collector.
(1948 C. Ch. 13 32: 1960 C. 147.070.)

8.54.060 License--Blanks--Stubs.

The blank licenses provided for in Section 8.54.050 shall be bound in book form with suitable margins or stubs, on which shall be made and entered the sworn statements required by this chapter. There shall also be entered upon the margins or stubs the amount of tax and license collected in accordance with the statement so made. These margins or stubs shall be returned, with the License Collector's statement of the items and aggregate amount collected, to the Comptroller, who shall examine and compare them and charge the aggregate amount collected to the License Collector.
(1948 C. Ch. 13 33: 1960 C. 147.080.)

8.54.070 Statement--Required.

The License Collector or his deputies shall, after the first Monday in January and before the first Monday in July in each year, call on every person defined by this chapter to be a manufacturer, and notify him to furnish, and it shall be the duty of such person, whether so notified or not, to furnish to the License Collector:

A. A statement of the greatest amount of raw material and finished products, which he may have had on hand at any one time between the first Monday in January and the first Monday in April in each year, as well as all the tools, machinery and appliances used by him;

B. A statement of the aggregate amount of all sales, and a value of the goods manufactured or produced in St. Louis and not included in the amount reported as sales, made by the manufacturer during the year next preceding the first Monday of June, the statements shall be made in writing and delivered to the License Collector, verified by the affidavit of the manufacturer or officer of the corporation making it, if residing in the City, or if not, then by some credible person authorized to do so.
(Ord. 55082 1, 1968; 1948 C. Ch. 13 30: 1960 C. 147.050.)

V.A.M.S.:

150.250 Manufacturers taxation and collection in St. Louis city

City Counselor Ops.: 8331, 9071

8.54.080 Statement--Delinquent--Penalty.

In addition to the other penalties provided by law or by this chapter, any manufacturer who shall fail to file his tax statement on or before the first day of July each year, shall pay to the License Collector a penalty of five percent per month of the tax determined to be due from the manufacturer for each calendar month or fraction thereof until the return is filed as provided. The License Collector upon receipt of a statement from a manufacturer shall record the date on which the statement was received. The License Collector shall assess, levy and collect the penalty against the manufacturer before issuing the manufacturer's license.
(Ord. 54451 1 (part), 1966: 1948 C. Ch. 13 36: 1960 C. 147.110 (part).)

City Counselor Ops.: 9459, 9603

8.54.090 Statement--False--Misdemeanor.

Whoever shall make or file with the License Collector, under the provisions of this chapter, a false statement under oath, shall be guilty of a misdemeanor.
(1948 C. Ch. 13 39: 1960 C. 147.140.)

City Counselor Ops.: 9603

8.54.100 Statement--False--Penalty.

In addition to the penalties provided by law or by this chapter, any manufacturer who shall file a false, untrue or fraudulent statement shall be assessed and pay a penalty of fifty percent of the tax determined to be due. Before the penalty shall be levied, and collected by the License Collector, the Board of Merchants and Manufacturers Tax Equalization shall notify the manufacturer of the time and place of a hearing thereon at least seven days in advance of the hearing by registered mail to the address contained in the statement. At the time and the date as set forth in the notice, a hearing thereon shall be held before the Board to determine whether the statement is false, fraudulent or untrue. Should the Board determine the statement is false, fraudulent or untrue, it shall notify the manufacturer and the License Collector of the fact in writing and the License Collector thereafter shall assess, levy and collect a fifty percent penalty of the tax due against the manufacturer before issuing the license.
(Ord. 54451 1 (part), 1966: 1948 C. Ch. 13 36: 1960 C. 147.110 (part).)

8.54.110 Statement--Confidential--Inspection.

The statements or returns made to the License Collector under the requirements of this chapter shall not be made public, nor shall they be subject to the inspection of any person except the Mayor, Comptroller and members of the Board of Aldermen.
(1948 C. Ch. 13 38: 1960 C. 147.130.)

8.54.120 Failure to file statements and pay fees.

In case any manufacturer shall fail, neglect or refuse to deliver the statements herein required on or before the first Monday of July, or pay the license and tax levied by this chapter on or before December 31 of each year, he shall be guilty of a misdemeanor.
(1948 C. Ch. 13 35: 1960 C. 147.100.)

8.54.130 Penalty for failure to pay fees and taxes.

All taxes and fees due for the payment of manufacturers licenses remaining unpaid after December 31 shall bear interest at the rate of one percent per month or fraction thereof. In addition thereto, any taxpayer failing to pay any manufacturers tax or license fee by December 31 shall be liable for a penalty of five percent of the amount of the unpaid tax or license fee for each month or fraction of a month during which the failure to pay continues, with the penalty not to exceed twenty-five percent of the total tax determined to be due. It is hereby expressly provided that the aforementioned interest and penalty shall not apply if a final determination of the amount of the manufacturers license tax and/or fee has not been made by the Board of Merchants and Manufacturers Tax Equalization by December 31. In that event, however, any amount so due shall bear interest at the rate of one percent per month or fraction thereof beginning thirty days after the final determination of the amount of the tax or fee has been made by the Board of Merchants and Manufacturers Tax Equalization. Also in that event, the penalty of five percent of the amount of the unpaid tax or fee for each month or fraction of a month during which the failure to pay continues shall begin thirty days after the final determination of the amount so due has been made by the Board of Merchants and Manufacturers Tax Equalization. The Comptroller is authorized to promulgate rules and regulations not inconsistent with the rules of this section to insure full and proper compliance.
(Ord. 56986 1, 1975.)

8.54.140 New manufacturers.

When any manufacturer shall commence the business of manufacturing in the City after the first day of January in any year, he shall take out a manufacturer's license therefor. It shall be his duty to file with the License Collector a statement estimating the highest amount of raw material, finished products, tools, machinery and appliances which he will have on hand or subject to his control at any one time prior to the first day of January next succeeding, and to pay to the license Collector a tax on a pro rata basis.
(1948 C. Ch. 13 34: 1960 C. 147.090.)

8.54.150 Manufacturer account books.

It shall be the duty of each manufacturer to keep an account book, with entries in ink, of all sales made by him. These accounts shall always be open to the inspection of the License Collector to verify the returns made to him.
(1948 C. Ch. 13 37: 1960 C. 147.120.)

8.54.160 Permit required for certain products.

It shall be unlawful, without first obtaining a permit from the Board of Public Service, to manufacture or produce any article, the manufacture of which is injurious to the public health or in the manufacture of which an offensive odor is emitted to the extent of creating a nuisance to the adjoining inhabitants.
(1948 C. Ch. 13 40: 1960 C. 536.100.)

8.54.170 Publication of chapter.

It shall be the duty of the License Collector, when so directed by the Comptroller, to give notice by publication in the papers doing the City printing of any of the provisions or requirements of this chapter.
(1948 C. Ch. 13 29 (part): 1960 C. 147.040.)

8.54.180 Enforcement.

It shall be the duty of the License Collector to carefully examine all statements filed with him, and to prosecute all violations of this chapter, according to law. Before instituting any prosecution, he shall give the manufacturer an opportunity of explaining his statement and of correcting it, if inadvertently made. If it shall appear to the License Collector that a false statement was wilfully and corruptly made, he shall report all the facts to the Grand Jury.
(1948 C. Ch. 13 41: 1960 C. 147.150.)

City Counselor Ops.: 9459, 9603

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