HomeMy Public PortalAboutORD06001 73
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,!Policetnen of tho Trr.1_1'.J.c Departr-.,nt. 'Phi roil ,ilt)r Li,nf-fl.c oollcoro�r
riliall I)e Ficnot.inf-nble to !Aic Trnffic erfropnt t�nri his ordors In
A ti o,� i -) -%
the r.-rVot.r., of tholr diit 10:1 r,s s 1)(! 1 ni- i--olint il)l n to the
Timor ror thol romo .
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! Attest: I
it Henr W. BlIs
a
1;#6001
iiAN 0RDTNANCZ TO RE?EAL O: LIMPIdCE DUMBER 2724 OF TITE CITY OF ar-'FER-
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,! SON, RELATING TO TAXATION 0.10 MERCFATITP, AND MANUFACT111ER9, AND
11ENACTING AN OTjDTNAVCr2 PEBTA.T.T T r-L',W1, TO THE .`SAME SU3JECT.
T
I;BE IT MDA-1.N1-.D 13Y THE CITY COTTNCTL Ors THE CITY OF JEFFERSON.
1!11111SSOURI, AS FOLLOWS:
ii Section 1. Definition of merchant. Every person, corporation,
� co-oartnersbip or associntion of parsons , who shall deal in the
Iselling of Gocds , wares and rierchnndise at Pny store , stand or
;Place occupied for that puroose , is declared to be a merchant.
lEvery person, corooration, co-partnersbAp, or association of
persons doing business within this cit-T, who shall, as a practice
in the conduct of such business, rialre or cause to be mace any
1wholesale or retail sale of cools , wares and merci-,nndise to any
,,T)erncn, ccroorati.on, co-partnership or association of persons ,
lishall be deemed to be a merchant whether said sales are Rccomodation
, Sales , whetter tliey be made from a stock of goods on hand or by
ordering gads from another source , and. whether the subject of said
; salos be similar or different -tynes of goods than the tyre , if any,
;Iregulorly manuft?ctiired, processed or sold by said seller.
yin 2. Term '}merchant" construed. The term merchant as used
in this ordinance shall be . construed to include all merchants,
Icommission merchants , i_-rocers, ranufacturer and dealers in drugs
iand medicine , except for oh,rs.-Lcians who use medicines in their
iT)ractice, whet-,her as wholesale or retail. dealers.
!j Section 3. A farm(--r who shall grow or orocess any a-ticle of farm
11produce or farm products on his farm shall be authorized and
hpermitted to vend, retall- or wholesale said products within this
Icity free r from any license, fee o taxation., an g d in doing so said
I' city shall not be ccnsic1er,:,d a merchant; provided that he does
11not have a regulsr stand or place of business, and provided
1! further, that any such produce or products sl-�all not be exempted
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.from a ni su-•!,i health or police regialntions as said city may require. 1
Section 4. V.e r cr,L,nt I s Ad Valorem Tax. Merchants sl,all pay an arl
Ivalorem tax ecS—ual to that which is levied upon real estate , on
the highest amount of all goods, wares and. merchandise which they
1, may have in their oo�sesslon or under the-Ir control, whether owned
by them or consigned to them for sale , Rt any time between the
first Monday in Janunr,r and the first Vond:317, in Ar)rl in each
11 year; nrovided th-nt no commission merchant shall be reqi.iirod to
par any tax or any unmanufpctured article , the r4rowtb or nro(;uce
(' of this or an-,,)- other state;, which may h, ve been consigned for sale
and in which he has no olynershin or Interest other than his com-
mi ssion.
11 Section 5 . On the first Monday In Va-.1,r, 1954 , and on the same date
Ij esch year thereafter , it. shall be the rluty of each person, cor-
poration, co-nartnershin or ossociation of persons,
to furnish
to the nssessor of this eity,, if thev are dc' inC businese as
1� merct!nnts within this cit,17) P sLatement of the llrectest amount
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--_IYof goods , vier('!; nnr' ,—rcl—ind1s,, vii-I c1' �,r or t1le'v mn- h' ve },pd on
l hnnl nt nn°r one three betwonn t 1, i :first rr-�neiry .i In Jsnunr'v ,;rrl th��
i;fircit r°on(inv in April. n,r xt l�recedln)r; sn!O st-,ntnTr,:nt r!hrl l Inclitr?e
�.00ds , wnr ;i and rlrrchnnri 1 .,in owrod hir such morchnnt rnd constF;nnd P
11to him ter, tririn f'c,r ^rlo hit atht.r nnrt{eri.
Such ntnt(�niell.t ohRll bo si;mFd and vorifiod by the Fiffi.drivi t of nuhh'!
per:lon or sonic +iiembrr of the co--psrtnershlp or by the mnnn(;cr or
authorized officer of the corncrat f on, 1-1o''ove, some, o"fi cer authori zett
by law to admIni ^ter the oath, thi,t; siich stnterient contains a just
anti true ricc.ount of.' the ri:;,arcif*ate Amount of all f=oods , wares and �
merchandise to.xable by law.
It shall be the dut;� of the assessor Lo enter such st-Pteinents in
!i book to be preparerl for that -ourpcse at the expense of the city,
suitably ruled,, with columns for the name of the merchant , the
amount of his or their statements as returned to the assessor, the '
valuation of suc"i str..tement es equalized by the county hoard of I�
equalization acid for taxes, and such other coluinnr as rray bo found If
useful or convenient in ,)rnctice ; such book shall be verIfic-0. by
the affidavit of the assessor annexed thereto , in tl•,e following•
words to-wit;
being duly sworn, makes oath ant? says that
�o.n ..th the assessor of Cale County, Missouri_ , he ha.s �
made deligent efforts to secure -wn ,rn statements from all
persons or firms doing Y)usiness as merchants in the Citv of
Jefferson; t':at so f r as he has been able tc secure siich
statements; they are correctly set forth In the foregoing i
book.
Said book stall be returned bar the assessor to the county board �I
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of equalization on the second Yonday in July in each y^ar , which
said board is hereby required to mePt at the office of the clerk �
of the county conrt on the second Nlon(aay in July in each and every
year, for the l urpose of eglializing the valuation of merchants '
statements. After the honrd shall have raised the valuation_ of
any statement, it shall f=ive notice of that fact to the person,
corporation or firm whose staterent shall hive been raised in a-mount,
by personal notice through the nail, specifying th". amount of such
raise, and that the board shall. meet on the second T;:onday in Aufrl.lst
to hear reasons, if any may be gi-r(,n, which such increase should �
not be made.
After the county '-)oard of equalization shall have completed the
equalization of such stateirsnt- s, the clerk of the city shall
extend on the hook all. proper taxes at the sam .rate as assessed II
for the time on real estate , Pnd tie shall , on or before the 1st
day of IJavember tY?.e:ree.fter, 111a;ce out and deliver to t?--e collector iI
a copy of such book, proper. lsr certified , and take the receipt of
the collector ther. efe.r, which receipt shall sneci fy the a---regate
amount of taxes due thereon, and the clerk shall charge the collFc- i�
for with the amount of such taxes ; and such clerk shall receive
as comnensat;.on for making such tax book, copy, filing s -r.teir!ents �I
and. certifying to the same , the sum of five cents for each name or i
firm.
Section 6. Form of Statement. such stptement may be in the follow-
ing form:
VAERC HAhT « ^TATEVENT IJ
State of Missouzri )
ss.
City of Jefferson )
Be it rcmer~bored that on this da,� of
before me T)rrsonall.y aone,ared , who, being by i
me diil�p sworn, c3Pnosefi'i and with: That the r*7�entest amount of
goods , wares and merchandise which had on 1
nand at any ono time retween the first-,"on�lay in January and the
first Monday in April next preced°.ng, includin,- all goods, ware
and merchandise own^d by hnd consigned to for sale
by other parties, WrAs dollars, nnc' that this
statement ccnta-.! ns a ;ust and true nccovnt of the agr*argate amount
J f all goods, wateS and merchandise: trade taxablI bar law. !�
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I`Svti st;ribr,d and sv,_:rn to before me this day of
�' S,octlon 7. i.ff. cc_t of E ry ?,crson, corporation
,! or cn-earl nor sY,t?� of.' ni�rs�n , 010 Shall fill(, , or suffer to be
j; filed ,' a felse ntritemen+• r-"fall bc. linble, to '-he Cite of Jeff^rson
l i.n C-1-i ^^,'es for four ti'mc^ tI, amount of i:`i� rove nu. foi'r:d to be �
idiie for Vic year and .for, the co!�tf".
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ISeci-Ion 9. Tax to be paid -in rertn"n in:;lancen whon; ouy
Foreon, firm or ^c?.nora ticnc-i-T TT corvronc.e ttiip business of
merchandising within ti 1. - cit,, after t;-,c fi-s t in 1~<prIl
next precedin,;, hie -Ball ever to an rffidn-n.t '-1irt ?..c will frirnish
to t.?�e cit- collector a ^t rYr.=.r,� s ifl.ed as herein before
i�required, of the l.rrpest amount: of gocds , viares or merc'iF�vdij.se which
he had on hand or sub ictct to 1-4s central , whether ovined by himself
or consi.'gn, cd to him for Pale , on the first Ony of any month between
the time when he commenced business as Q merchant and the first
day in January next succeeding, upon which state rant he shall
i pad,* the same rate of. ad valorem toy: as ot'�or merchants , to be
determined by the nittnber of months in biisi.ness in any calendar
lyear.
Section 2. Ad Valorem Tax to be`naid when_ All merchants shall
!pay their ad valorem taxes to the city collector by the thirty-
first day of December of each ',year.
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!Section 10, Collector to report tuxes paid. At the time of making
his monthly settlement , the City ollector shell report to the
ifinance committee a list of all monies paid to him for ad valorem
Itaxes since the last preceding monthl-r settlement , giving the, name
of the person , firm or corporation paying the tax., the amount of
lthe tax raid, and the period for which said tax was paid and collect
fled.
Section IT . Enforcement of Orcl innnce . When anti persons shall be
Ilfound to be dealing as a merch.a.nt contrar�r to the provisions
herein contains(?, it srinll be the c9ut- of the c:i.t,%T marshall and
every policeman in 1-.ris city to -r:i.vo -Irforration thereof . to the
,police judge , and + Lc:reunion the police itzde sv-all issue his warratht�
and cause the arrest of the offender who shall he brought before
shim to answer the comnlaint as in rases of misdemeanor.
:Section 12. An,r porsen, firm, corporation or association of
1persons , who shall have filed a statement as herein required and
failed to nay or refus^d to the amount of rel!enue so owing to
IIthe city collector, or, who shall fail to make a sti? tunent
h.erc lnl�efore requireda, or, who shall knowingly file or sugger to be
i filed a false statement of the aggreggte amount of roods, wares it
Ilnnd merchandise therein required to be filed, s"-,all be deemed
iguilty of a misdemeanor, and upon a conviction thereof in the
I�police court. shall ^e fined riot less than tr;cnty-five ($1.25. 00 )
dollars nor more than one hundred (a�*,100.00) dollars, or by imprison-
Iment in -Ja i.l for not less than five nor more than thirty days, or
IIby both such fine and imprisonment, and every day any provision
- of this ordinance is violated shall constitute a separate and dis-
Itinct offonse.
MANUFACTURER ie AD VALORENT TAX
I Section 13. "Yanufactiirer" defined. Every person, firm or
corporation who shall hold or purchase nersonal proper•t?r for the
purpose of adding to the value thoreof by any process of mnnu-
ofacturinr, refining or by the combing' i.on of diff,:;rent materials,
I; shall be deemoO to be a. manufacturer. I'
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iSection l9 . RRnnufactTTrer^ to br taxed. All mnnuf acLure,rs in this
e.tty s�jnl.1. he ] i con sed and t'nxed on rpw 'r:,?' rri.nl. n and fini.-hrd
orodlicts, nn ":oll I) s ' };f', t;(70�.3 , Tilncltir ^r';T nrT(1 n!.) 11.i.nnCr' u('ed by
them, in 1;)"lU irm-) trrinre2' 11s t.,l '�Y'f��',t.�'�(?(� ror ti-(- Oixinj' nn(-1 llcenring
of morclinnt^; prc;c:tc9.ed t:li at nolb1n;.: in ordlnr.Trlce shn].i 1,)0 90
Icons as to ii);-)ly to Vh,
no rata' rirateriniti, finished;,
1�)roducts, tools , mzchiror�; F.nd an�,'licance n1-all in the vgFr. ^f^nt^
amount to less tl-,an ono t:housa.ndQ�'l,O�C�.�`0) d(a1]_prc .
Section 15. Stntern(;nt t(- br: .f. a.7.f-,d , vvlion. Cn the first 1,°on0P.1T in
May of each yoa.r, e cr.7r rnantz�(kc:turer« ra 1 furnish to the city
assessor a stRterren.t of the -reatoit arnolint of rope matcr:tals
and. finished >>ro(?ucts, o.s 'se:l]_ as ril mrchi.nery tools and Pnpliancesll
used by him, which he may hive had on hnnd at any time T)ctween the
.first Monday In January and Lho first; T,;ranc'ry In April nnxt precerling
Section le. l orm of str;teTnent. Slich statement ,}.all be in sub-
stantialltT tho t7 _cwvincform: l
Y-ANUr'ACT??T'ERg ( STATDMIENT
1
State of Riissouri )
) ss.
City of Jefferson ) l
Be it remembered that on the day of , 19 ,
before me personally aopeared� manufacturer of. l
, who being; duly sworn deposeth and saith;
That the greatest aggregate value of all of the raw materials which
had on hand at any one time between the first
Monday in anuary and the first Monday in April, 19 , amounted to
dollars.
That the greatest a;ngregate value of all finished prodla.cts which. j
had on hand at any one time between the first
o�o n(?Py of anuary and first Monday of April, 19 amounted to
dollars.
That the greatest ag'g'regate value of all of the tools, machinery
and appliance which --- on hand at any ono
time between the firs- -s)r o anuary and the first Monday in �
April, 19 , amounted to _ dollars. j
Total valuation dollars.
Subscribed and sworn to before me this d.ny of , 19 '+
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Section 1?. Effect of false statement. Every person, firm or j
corporation who sha_ MY -, or r t0 be fled , a false state- j
ment shall be liable to the City of Je �'fcrson in dnmciges for four
times the amoiint of revenue found to be due for the year and for
the costs.
Section 1P, Manufacturers ' Ad Valorem Tax.. Manufacturers shall j
pay an ad valorem tax equa o t at e iedon real estate on the l
greatest amount; of all raw materials, .finished products, and tools, it
machinery snd applisnces used in conducting their business which
said manufacturer had on hand at any one time between the first
Monday in January and the first Fonda-r In April in each year.
Section 19. Ad Valorem Tax to be paid when. All manufacturers
Ishall pay their ad v— raToremTaxes to the city collector by the
thirty-first day of December of each ycrr.
Section 20. Ppnalt;,T for violation hy manufacturer. Ary ;person,
firm or corporation who shall. en.anF-e in the business cf manuf'actur-
eying within this cit•T wlio shall in an:r Tnnnn^r violate the terms
of this ordinance relating to manufacturers , shall be deemed guilty ;I
of a Trisdemoanor and upon conviction thc-'•eof shall he r)lzntshed by j
a fine of not less than twonti, rive ( �25. 00) dollars nor more than
one hundred (ti 100.Oq) do'1'Ler ,�r, by i ii-ori sonmont In ,sail for not ;!
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