Merchants and Manufacturers Tax Equalization, Board of

Details about the Merchants and Manufacturers Tax Equalization, Board of

Overview

8.04.010 - Sessions.

The Board of Merchants and Manufacturers shall meet for the purpose of equalizing the valuation of merchants and manufacturers return statements on the second Monday in July annually and shall remain in session for twelve weeks, if the business coming before it requires, and the board may be called into session at such other times as the Mayor of the City may direct.

Three (3) members, Mayor appoints all three annually in May.

Stipend: $83 per day in session, up to 60 meetings during regular 12 hour week session, but not to exceed 105 meetings a year.

Board Members

Showing 3 active board members (maximum 3)
Name Role End Date
Duane Burnett Member 05/01/2023
James Dauphin Member 05/01/2023
Michael (Mike) Woods Member 05/01/2023

Authorizing Legislation

Rev. Mo. Stat. 150.350, Rev. Mo. Stat. 150.090
City Code Chapter 8.04 - MERCHANTS AND MANUFACTURERS TAX EQUALIZATION BOARD
Ordinance 49992, Ordinance 49134, Ordinance 46145, Ordinance 70285 (compensation)

Board Duties and Purpose

The Board, in addition to performing the duties and having the powers prescribed by law, shall review, adjust and correct the license and license tax books, determine as far as possible whether all persons have been listed who are required to have a license or to pay a license tax, and whether all persons have made correct returns where such returns are required by law or ordinance in connection with licenses and license taxes, and to this end shall add or strike off names.

This Board shall also carefully examine all bonds which have been given to the collector under the provisions of the laws and ordinances relating to license and license taxes, and before final adjournment shall report in writing to the Mayor any and all bonds which are not in due form of law or of whose solvency there is any reasonable doubt, and also a list of all cases where the License Collector has failed, improperly, to require a bond to be filed.

8.04.060 - License Collector to attend meetings—Records open for inspection.

The License Collector shall personally attend all meetings of the Board. He shall render such assistance and perform such services as the Board may direct. All of the books and papers in the License Collector's office shall be open to the inspection of the members of the Board when acting in their official capacity. (1948 C. Ch. 37 § 13: 1960 C. § 148.060.) City Counselor Ops.: 9459, 9601
8.04.070 - Preparation and certification of payroll.

Immediately after the final adjournment of the Board in each year, the License Collector shall make out and certify a payroll and state therein the number of days actually served by each member of the Board and the total amount each is entitled to receive as compensation in full for his services, which amount shall be charged to the appropriation for the License Collector's office. (1948 C. Ch. 37 § 14: 1960 C. § 148.070.) City Counselor Ops.: 9601


Member Requirements

150.090. Merchant taxation and collection in St. Louis City.

A board of merchants' and manufacturers' tax equalization, which shall consist of three (3) discreet and experienced real estate owners of said city, of a prior residence therein of ten (10) years, who shall be appointed by the mayor of said city annually in the month of May and shall meet at the office of the license collector of said city on the second Monday in July in each and every year, for the purpose of equalizing the valuation of merchants' statements.

City Code 8.04.040 - Quorum.

The majority of the Board shall constitute a quorum, and a majority shall determine all matters of appeal, equalization revision or correction of assessment or of any other matter properly coming before the Board. (1948 C. Ch. 37 § 11: 1960 C. § 148.040.)

8.04.050 - Oath.

The members of the Board, before entering upon the duties of their office, shall take and subscribe an oath before the City Register similar to that required of all City officials. (1948 C. Ch. 37 § 12: 1960 C. § 148.050.)

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