HomeMy Public PortalAboutORD10516 BILL NO. b �lO
SPONSORED BY COUNCILMAN f
ORDINANCE NO. ftai
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, AMENDING
SECTIONS 16-12( d) and 16-19 OF THE CODE OF THE CITY OF JEFFERSON,
MISSOURI, PERTAINING TO LICENSE YEAR AND DUE DATE FOR BUSINESS
LICENSES BASED ON GROSS RECEIPTS AND PROVIDING FOR A TRANSITIONAL
LICENSE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JEFFERSON,
MISSOURI, AS FOLLOWS:
Section 1. Section 16-12(d) of the Code of the City of
Jefferson, Missouri, is hereby amended by deleting the word
"March" in line 8 of said section and inserting in lieu thereof
the word "September. "
Section 2. Section 16-19 of the Code of the City of
Jefferson, Missouri, is hereby amnded to read as follows :
[The license year for merchants and businesses taxed under
the license based on annual gross receipts shall begin July
1 of each year and end on June 30 of each succeeding year.
All such licenses shall be due and payable on or before
September 1 of each license year. Unless ] otherwise provided
the license year for merchants and businesses taxed [on any
other basis] under the provisions of this article shall
begin on January 1 of each year and end on December 31 of
the same year. All licenses [other than those based on
annual gross receipts ] shall be due and payable on or before
March 1 of each license year.
(Material within brackets has been added and the brackets are for
informational purposes only)
Section 3. To provide for a transition from the current
license year to the new license year provided in Sections 1 and 2
above, all merchants and businesses taxed under the license based
on annual gross receipts shall obtain a license and pay a tax for
the six month period from January 1, 1986 to June 30, 1986 . Said
license shall be due and payable by March 1, 1986.
Section 4 . The ordinance shall be in full force and effect
from and after January 1, 1986.
Passed Approved ^ /.e� 2, 2- —X J
P siding Offic Mayor
ATTEST:
City Clerk