HomeMy Public PortalAboutORD10599 Bill No.
Sponsored By Councilman
Ordinance No. fG S '9 9
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, AMENDING CHAPTER
16 OF THE CITY CODE TO ALLOW THE CITY TO PERMIT REFUND OF LICENSE
FEES CHARGED TO BUSINESSES PAYING LICENSE FEES BASED ON GROSS
RECEITPS .
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 is hereby amended to read as follows :
(d) When any person first engages in the city as a
merchant or in any business named in subsection (a) or (b) ,
he shall apply to the office of the finance department for a
license and file with that office a statement of the bracket
within which his estimated gross receipts for the remainder
of the current license year will fall and concurrently
therewith pay the license tax computed upon such estimated
gross receipts according to the bracket system provided in
subsection (c ) of this section; provided, that the minimum
license fee to be paid shall be twenty-five dollars ( 25 .00 ) .
Thereafter, on or before the first day of the following
September, such person shall file with the finance
department a statement of the bracket within which his
actual gross receipts fell during the preceding license
year, and pay the additional license fee due, if any, for
such license year. If the statement of actual gross
receipts indicates that the license fee paid for the
preceding license year exceeded the amount which should have
been paid, the finance department shall remit the amount
overpaid to the licensee . The amount remitted shall not be
credited to any fee due for the current license year. Such
person shall concurrently file a statement .of the estimated
bracket applicable to the gross receipts from the business
for the current license year in like manner as provided
above and pay the license fee based upon such estimated
gross receipts for the current license year, computed
according to the schedule provided in subsection (c ) of this
section, and in every succeeding license year the same
procedure shall be followed. Such statements shall not be
made public or used by the city except for establishing a
correct basis for fixing and collecting the amount of the
license as providesd in this section.
Section 2 . This ordinance shall be in effect from and after its
passage and approval.
Passed Approved 3 { '"�'�
er /Pregddifig Off i'c Mayor
ATTEST:
City;.Clerk
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