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BULLETSt. Louis City Revised Code Chapter 11.42 Restaurants Part III

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 11.42
Restaurants
PART III. LICENSES--GROSS RECEIPTS TAX

Sections:

11.42.240 Classes.
11.42.250 Penalty for violation.
11.42.255 Gross receipts tax--Levied.
11.42.260 Gross receipts tax--Report.
11.42.265 Gross receipts tax--Exemption.
11.42.267 Gross receipts tax--Not applicable to religious, educational or charitable organizations.
11.42.270 Additional gross receipts license tax--Imposed.
11.42.272 Additional gross receipts license tax--Applicability and administration--Proceeds disposition.
11.42.274 Additional gross receipts license tax--Enforcement.
11.42.276 Reserved.
11.42.278 Additional gross receipts license tax--Dance hall license petition exemption.
11.42.280 Additional gross receipts license tax--Administration of Sections 11.42.276 and 11.42.278.
11.42.300--11.42.920 Reserved.

11.42.240 Classes.

Restaurants and itinerant restaurants, as defined in this chapter, are hereby divided into four classes for the purpose of levying and collecting license fees on such restaurants and itinerant restaurants, as follows:

A. Restaurants and itinerant restaurants of the first class are those with a seating capacity for two hundred one or more patrons or guests;

B. Restaurants and itinerant restaurants of the second class are those with a seating capacity for one hundred twenty-five or more and less than two hundred one patrons or guests;

C. Restaurants and itinerant restaurants of the third class are those with a capacity for seating more than fifty and less than one hundred twenty-five patrons or guests;

D. Restaurants and itinerant restaurants of the fourth class are those with a capacity for seating fifty or less patrons or guests.

In computing the seating capacity for guests or patrons for this purpose restaurants not operated in connection with any other business such as a hotel, club, boarding or lodging house, bowling alley, or any other business whatsoever, and which restaurant is also licensed to sell intoxicating liquor by the drink at retail, each two seats shall be counted as one seat.

In computing the seating capacity for guests or patrons of restaurants where service is extended to or may also be had by patrons or guests seated in automobiles in parking lots or areas provided adjacent to, abutting, situated near to or surrounding said restaurants for the purpose of such service and commonly known as "drive-ins," each two hundred square feet of space or fraction thereof on said parking lots shall constitute a single parking space available for each automobile and shall be counted as two seats per such space in addition to the seats provided within the service restaurant thereon.
(Ord. 50548 1 (part), 1961: prior: Ord. 48882 1 (part), 1958: Ord. 45224 1 (part), 1950: 1948 C. Ch. 26 71 (part).)

11.42.250 Penalty for violation.

Any person or persons, firm or corporation, who shall carry on the business of a restaurant or itinerant restaurant of any of said classes without first obtaining a license therefor from the License Collector, or who, under a license for a restaurant of one class, shall carry on the business of a restaurant of one class, shall carry on the business of a restaurant or itinerant restaurant of a higher class, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined not less than twenty-five dollars nor more than one hundred dollars.
(Ord. 50548 1 (part), 1961: prior: Ord. 48882 1 (part), 1958: Ord. 45224 1 (part), 1950: 1960 C. 472.010: 1948 C. Ch. 26 71 (part).)

11.42.255 Gross receipts tax--Levied.

In addition to the license fees for restaurants or itinerant restaurants levied, as provided in Section 11.42.245, there is hereby levied an additional tax of one percent of the daily gross receipts due from or paid by patrons of all restaurants and itinerant restaurants doing business within the City of St. Louis, except that said one percent tax shall not apply to gross receipts from the sale of any alcoholic beverage subject to regulation by Chapters 14.04--14.36. No restaurants or itinerant restaurant license shall be issued by the License Collector until all taxes levied pursuant to this chapter have been fully paid. The procedures, definitions, duties, obligations and penalties imposed by Chapter 8.06 shall be applicable to restaurants or itinerant restaurants insofar as they are not inconsistent with any provision of this chapter.
(Ord. 56263 3 (part), 1972: prior: Ord. 54944 6 (part), 1963: 1960 C. 472.030 (a).)

City Counselor Ops.: 8283, 9865, 10063, 10231

11.42.260 Gross receipts tax--Report.

It is hereby made the duty of every person, firm or corporation engaged in the business of operating or carrying on the business of a restaurant or itinerant restaurant to file quarterly reports with the Comptroller on or before July 31, October 31, January 31 and April 30 consisting of a sworn statement of the daily gross receipts received from the operation of such business for the three calendar months next preceding the month in which the quarterly report is required to be filed. The person, firm or corporation filing such statement of daily receipts is hereby required, at the time such statement is required to be filed, to pay to the License Collector an amount equal to one percent of the daily gross receipts as shown on the statement so filed. This tax shall be in addition to the license fee as prescribed in Section 11.42.245. No restaurant or itinerant restaurant license shall be issued by the License Collector until all taxes, as herein prescribed in this section, shall have been paid to the License Collector. The definition of the terms "restaurant" and "itinerant restaurant" as contained in this chapter are adopted as part of this section.
(Ord. 56263 3 (part), 1972: prior: Ord. 55793 1 (part), 1971: Ord. 54944 6 (part), 1963: 1960 C. 472.030 (b).)

City Counselor Ops.: 8283, 9865, 10063, 10231

11.42.265 Gross receipts tax--Exemption.

The first two thousand five hundred dollars in gross receipts received in a three month period shall be deducted in the computing of the one percent tax due during such period. Any person, firm or corporation engaged in business as prescribed in Sections 11.42.255--11.42.265 who has not been in business for a period of six full months prior to the reporting date, shall be permitted to prorate an exemption based upon the number of months that such person, firm or corporation had been actually in business.
(Ord. 56263 3 (part), 1972: prior: Ord. 55793 1 (part), 1971: Ord. 54944 6 (part), 1963: 1960 C. 472.030 (c).)

City Counselor Ops.: 8283, 9865, 10063, 10231

11.42.267 Gross receipts tax--Not applicable to religious, educational or charitable organizations.

The gross receipts tax for restaurants and itinerant restaurants shall not apply to the gross receipts from any sale or to any religious, educational or charitable organization or undertaking otherwise included as taxable where a substantial part of the net proceeds derived are solely used for religious, educational or charitable purposes.
(Ord. 64726 1, 1999.)

11.42.270 Additional gross receipts license tax--Imposed.

There shall be imposed on all restaurants and itinerant restaurants doing business within the City and subject to a tax of one percent of daily gross receipts due from or paid by patrons under Sections 11.42.255, 11.42.260 and 11.42.265, an additional license tax of one half of one percent on the daily gross receipts due from or paid by patrons of such restaurants and itinerant restaurants, in addition to any other license fee or tax currently imposed on such restaurants and itinerant restaurants.
(Ord. 60448 2, 1987.)

Editor's Note:

The language in Section 11.42.270 was submitted to the qualified voters in the form of a question at a special election held on November 3, 1987. The question received in its favor the votes of a majority of the voters voting thereon, the tax shall be effective on the first day of the second month following the month in which such election is held.

Section Three of Ordinance 56263 is codified in Sections 11.42.255, 11.42.260 and 11.42.265.

11.42.272 Additional gross receipts license tax--Applicability and administration--Proceeds disposition.

A. The additional license tax authorized hereby shall not apply to gross receipts from the sale of any alcoholic beverage subject to regulation by ordinances presently codified as Chapter 14.04 through 14.36 of the Revised Code, St. Louis, 1980, Anno. No restaurant or itinerant restaurant license shall be issued by the License Collector until such tax, in addition to any other tax, license, or fee required to be paid prior to issuance of such license, has been fully paid.

B. Such tax shall be administered, computed and payable at the same time as, and in the same manner as, the tax on daily gross receipts imposed by Sections 11.42.255, 11.42.260 and 11.42.265.

C. The proceeds of the tax authorized hereby shall not be commingled for any purpose whatsoever with the proceeds of the tax imposed pursuant to Sections 11.42.255, 11.42.260 and 11.42.265.
(Ord. 60448 4, 1987.)

11.42.274 Additional gross receipts license tax--Enforcement.

The procedures, definitions, duties, obligations and penalties imposed or prescribed by ordinances presently codified as Chapter 8.06 of the Revised Code, City of St. Louis, 1980, Anno., shall be applicable to restaurants and itinerant restaurants in the enforcement of Sections 11.42.270 and 11.42.272, to the extent consistent with the provisions of Sections 11.42.270 and 11.42.272.
(Ord. 60448 5, 1987.)

11.42.276 Reserved.

Note:

Ord. No. 68597, 1, adopted March 16, 2010, repealed 11.42.276 which pertained to additional gross receipts license tax--fee credits and derived from Ord. No. 60531, 1, 1987.

11.42.278 Additional gross receipts license tax--Dance hall license petition exemption.

No restaurant or itinerant restaurant doing business within the City and subject to a gross receipts license tax pursuant to Sections 11.42.270, 11.42.272 and 11.42.274 shall be required to file a petition pursuant to Section 8.32.040; other than in connection with its initial dance hall license application.
(Ord. 60531 2, 1987.)

11.42.280 Additional gross receipts license tax--Administration of Sections 11.42.276 and 11.42.278.

The provisions of Sections 11.42.276 and 11.42.278 shall be administered by the License Collector.
(Ord. 60531 3, 1987.)

11.42.300--11.42.920 Reserved.

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