City of Byrnes Mill, MO
Jefferson County
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Table of Contents
Table of Contents

Section 605.010 Definitions.

[R.O. 2011 §605.010; Ord. No. 142A-90 §II, 1-3-1990; Ord. No. 296-93 §I, 12-15-1993]
As used in this Chapter, the following terms mean:
CITY
The City of Byrnes Mill.
MANUFACTURER
Every person whose principal business activity is the refining, processing, fabrication, alteration, improvement, modification, assembling, combing, or otherwise changing tangible personal property through any process or procedure is a "manufacturer."
MERCHANT
Every person doing business in this City who shall make any sales, wholesale or retail, of any goods, wares or merchandise from any store, stand or place occupied for that purpose is declared to be a "merchant." Any person engaged in the rental or lease of tangible personal property not otherwise included in the measure of a license and tax by the City is also a "merchant." The owner of inventory consigned to any person within the City for sale is a "merchant." Any activity of a merchant, other than the making of sales, rentals, or leases, which is related to said sales (including, as an example, the storage of tangible personal property held for eventual sale, rental or lease) is also deemed to constitute the business of a "merchant."
Activities of a merchant which might otherwise qualify as those of a manufacturer, under the provisions of the Manufacturers' License and Tax contained in this Chapter, shall not be classified as manufacturing if, upon consideration of all known facts, they reasonably appear to be an integral part of the principal business of merchant as distinguished from a manufacturing activity related only incidentally to the business or merchant.
"Merchant" shall include all persons engaged in the business of: rental or leasing multi-family dwellings, mobile home park rentals of both land for the placement of mobile homes and/or the mobile homes themselves.
MISCELLANEOUS SERVICE OCCUPATION
Every person doing business in this City whose principal business activity provides a service.
PERSON
"Person" is used as a generic term and includes every form of business entity. It includes, among others, individual proprietorships, partnerships, joint ventures, corporations, associations, cooperatives, and business trusts.
SALES
Any transfer, exchange or barter of tangible personal property for a consideration of money, property, or service, or any combination thereof.
SALES, GROSS
The total inflow of cash and receivables in exchange for goods sold.
VALUE, MACHINERY AND EQUIPMENT
The value of machinery and equipment shall be the net book value reflected on the ultimate books of account of the manufacturer or miscellaneous service occupation as of the last day of the calendar year or fiscal year next preceding the calendar year in which the license year begins, provided said books are kept in accordance with generally accepted accounting principles consistently applied. The definition of "value" applies to items of machinery, equipment and vehicles, accounted for individually, and also to classes of items accounted for as a group, excluding only real property. Non-productive machinery and equipment physically present in the City on the last day of the calendar year or fiscal year, not in use, but under construction or scheduled for retirement, shall be valued at ten percent (10%) of the net book value.
All value of machinery and equipment which is leased from a "related party" must be included in the reported value of machinery and equipment although the value of such equipment may not be reflected on the books of account. The book value of such equipment shall be the net book value reflected on the ultimate books of account of the related party as of the last day of the calendar or fiscal year provided such books are kept in accordance with generally accepted accounting principles.
A "related party" is an entity that is subject to significant influence of another and which may have common officers or directors and is related to the manufacturer or miscellaneous service occupation to a degree that the lease arrangement could be considered an isolated incident of the related party to the manufacturer or miscellaneous service occupation.

Section 605.020 License Provisions.

[R.O. 2011 §605.020; Ord. No. 142A-90 §III, 11-3-1990]
A. 
License. Every person defined to be a merchant, manufacturer, or miscellaneous service occupation, shall, before doing or offering to do business as such, procure from the City Clerk a license therefore under the provisions of this Chapter.
B. 
Agent's Liability. It shall be unlawful for any manager, corporation, officer, partner or agent to conduct or assist in the conduct of the business of a merchant, manufacturer or miscellaneous service occupation without having procured a license.
C. 
Employee's Liability. After notice by the City Clerk to any clerk or employee of a merchant, manufacturer or miscellaneous service occupation that his/her employer has not procured a license to engage in such activity or business, it shall be unlawful for such clerk or employee to conduct or assist in the conduct of such business or activity.
D. 
New Businesses. Any new merchant, manufacturer or miscellaneous service occupation applying for a license after the beginning of the usual license year shall be charged therefor on a pro-rate basis in the proportion that the number of days remaining in the year bears to the total number of days in said year. The first (1st) year's license fee and tax will be based on an estimate of the sales and machinery and equipment, as of the end of the first (1st) business year and may be adjusted during the next license year for any discrepancies between the estimated and actual figures.

Section 605.030 Classification — Merchants, Manufacturers and Miscellaneous Service Occupations.

[R.O. 2011 §605.030; Ord. No. 142A-90 §IV, 1-3-1990]
A business shall be classified as that of a merchant, manufacturer or miscellaneous service occupation according to the principal activity of the business as determined by the volume of sales or gross receipts; but if a portion of the business of a merchant or miscellaneous service occupation consists of activities herein defined as those of a manufacturer, as part of the license fee, a fee of seven and one-half (7.5) mils (three-fourths of one percent (.75%)) shall be paid on the value of the highest amount of raw material, goods in process, and finished products and the largest amount of tools, machinery and appliances used in that portion of the business as in the case of a "manufacturer."

Section 605.035 Persons Not To Be Charged For Business License.

A. 
No person following for a livelihood the profession or calling of minister of the gospel, duly accredited Christian Science practitioner, teacher, professor in a college, priest, lawyer, certified public accountant, dentist, chiropractor, optometrist, chiropodist, or physician or surgeon in this City shall be taxed or made liable to pay any municipal or other corporation tax or license fee of any description whatever for the privilege of following or carrying on such profession or calling, and after December 31, 2003, no investment funds service corporation as defined in Section 143.451, RSMo., may be required to pay any such license fee in excess of twenty-five thousand dollars ($25,000.00) annually, any law, ordinance or Charter to the contrary notwithstanding.
B. 
No person following for a livelihood the profession of insurance agent or broker, veterinarian, architect, professional engineer, land surveyor, auctioneer, or real estate broker or salesman in this City shall be taxed or made liable to pay any municipal or other corporation tax or license fee for the privilege of following or carrying on his/her profession unless that person maintains a business office within the City of Byrnes Mill.

Section 605.040 Nature of License Fees.

[R.O. 2011 §605.040; Ord. No. 142A-90 §V, 1-3-1990]
The license fees and taxes provided for in this Chapter are assessed and payable for the privilege of engaging in and doing business in the City.

Section 605.050 Method of Calculating License Fees.

[R.O. 2011 §605.050; Ord. No. 142A-90 §VI, 1-3-1990]
A. 
The license fee of a merchant shall be calculated at a rate of fifty cents ($0.50) on each one thousand dollars ($1,000.00) or fractional part thereof on the total amount of sales of goods, wares and merchandise in the State of Missouri arising out of a business wholly or partly conducted at any store, stand or place in the City. The minimum license fee is twenty-five dollars ($25.00).
B. 
The license fee of a manufacturer shall be calculated at a rate of fifty cents ($0.50) on each one thousand dollars ($1,000.00) or fractional part thereof on the total amount of sales of goods manufactured by them in the City wherever such sales may be made. The minimum license fee is one hundred dollars ($100.00).
C. 
The license fee of a miscellaneous service occupation shall be twenty-five dollars ($25.00) per year unless established otherwise.

Section 605.060 Statement of Business Activity.

[R.O. 2011 §605.060; Ord. No. 142A-90 §VII, 1-3-1990]
A. 
Every person defined as a merchant, manufacturer, or miscellaneous service occupation shall, according to business classification, on or before March sixteenth (16th) furnish to the City Clerk, applicable portions of the following information according to his/her immediately preceding fiscal or calendar year.
1. 
A statement of the book value of the tools, machinery appliances which he/she had in his/her possession or under his/her control on the last day of the immediately preceding calendar or fiscal year.
2. 
A statement of the aggregate amount of all gross sales made during the immediately preceding calendar or fiscal year.
3. 
Such statements shall be in writing accompanied by a copy of acceptable documentation.

Section 605.070 Imposition of License Fee.

[R.O. 2011 §605.070; Ord. No. 142A-90 §VIII, 1-3-1990; Ord. No. 707-09 §1, 5-20-2009]
There is hereby imposed upon the privilege of the use of the license for doing the following businesses and occupations within the City an annual license privilege fee as set forth below on or before July first (1st) of each year:
Occupation
Fee
Abstracting
$50.00
Agents (not otherwise listed herein)
$30.00
Amusement Park
$100.00
Apartment House
$1.00 per unit in
Auctioneer
$50.00 per day
Automobile Painting
$50.00
Automobile Parking, Garage, Parking Lot
$50.00
Automobile Repair
$100.00
Automobile Repair (in conjunction with Service Station)
$50.00
Banks and bank facilities
$500.00
Barber Shop
$3.00 per chair
Minimum
$25.00
Beauty Shop
$3.00 per dryer
Minimum
$25.00
Bowling Lanes
$10.00 per lane
Boxing
$30.00 per day
Broker (financial)
$50.00
Clinic, Medica
$200.00
Collection Agency
$100.00
Communication tower (regardless of number of antennas)
$1,500.00 per tower
Contractor (general - concrete, painting, etc.)
$30.00
Delivery Service
$30.00
Detective, Investigative, Security Agency
$50.00
Employment Agency
$75.00
Exterminator
$30.00
Fortune Teller, Palmist
$100.00 per day
Health Club, Spa
$75.00
Hospital, Medical Institution, etc.
$200.00
Hotel, Motel
$5.00 per sleeping room
Insurance Company (claim, home, branch office)
$250.00
Insurance Agency
$50.00
Insurance Agent
$30.00
Junk Yard
$1,000.00
Laundromat (three (3) or more coin-operated laundry machines located in one (1) facility or multi-building complex
$25.00 with no coin sticker required for washers and dryers
Loan Company
$250.00
Manufacturing
$.50 per $1,000.00 of gross sales
minimum
$100.00
Massage Parlor
$300.00
$25.00 per attendant
Miniature Golf
$50.00
Miscellaneous Service (Includes all services business except those subject to exclusion by Section 71.620, RSMo.)
$200.00
Mobile Home Park
$5.00 per trailer or pad
Newspaper
$30.00
Nursing Home
$100.00
Office Building
$.10 per sq. ft. of office area utilized by owner of building
Minimum
$50.00
Pawn Broker
$400.00
Photograph Studio
$50.00
Pool Hall/Table - Game Table
$10.00 per table
Public Halls
$100.00
Printer
$75.00
Real Estate Agency
$50.00
Real Estate Agent
$30.00
Rental, Tool, Truck, Trailer
$75.00
Residential and Commercial Rental Property
$5.00 for every rental unit or mobile home pad (occupied or unoccupied)
Retail
$.50 per $1,000.00 of gross sales
Minimum
$50.00
School, Dancing or Music
$75.00
School, Vocational or Trade
$75.00
Sign Painter
$30.00
Skating Rink
$50.00
Surveying Company
$30.00
Telegraph Company
$75.00
Temporary or seasonal retail or service
$25.00
Theater
Walk In
$.50 per seat
Drive In
$2.00 per speaker
Minimum
$200.00
Trash, Rubbish and Garbage Collector
$150.00
Travel Agency
$50.00
Undertaker
$100.00
Warehouse
$.10 per sq. ft.
Minimum
$50.00
All businesses operated from home
Minimum
$25.00
All business and occupations not covered above or by the merchants, manufacturers, or miscellaneous service occupation tax
$25.00
All others
$25.00

Section 605.080 Temporary or Seasonal Sales or Services.

[R.O. 2011 §605.080; Ord. No. 142A-90 §IX, 1-3-1990; Ord. No. 707-09 §1, 5-20-2009]
A. 
Any person desiring to provide sales or services outside of an enclosed building, other than the occupant or licensee of such building, shall file an application with the City Clerk, which shall be forwarded to the Board of Alderpersons for approval. The said application shall contain all pertinent information as required by the City, including the sales tax number of the applicant, the nature of the proposed sales or services and the dates of operation. Such application may be approved by the Board of Alderpersons if the applicant complies with the following provisions:
1. 
Each business required to have a sales tax number must use a cash register, which shall be located within an enclosure to register all sales therefor.
2. 
The traffic and parking must be in compliance with the City ordinances and the temporary usage shall not cause any premises to have fewer than the required parking spaces.
3. 
The person operating the sale or service shall prohibit patrons from throwing trash on or about the streets, sidewalks or on its property, and if this be done, the person operating the sale or service shall police and clean such areas. The exterior portions of the premises shall be properly cleaned and maintained.
4. 
Written permission of the property owner or property occupant for specific days and location must be filed with the application.
B. 
Upon approval by the Board of Alderpersons, a fee of twenty dollars ($20.00) shall be paid to the City Clerk by the applicant for a temporary business license for a maximum of five (5) days.
C. 
Upon approval by the Board of Alderpersons, a fee of twenty-five dollars ($25.00) shall be paid to the City Clerk by the applicant for a license for a business characteristic of the season for a maximum of sixty (60) days.

Section 605.090 Coin-Operated Devices.

[R.O. 2011 §605.090; Ord. No. 142A-90 §X, 1-3-1990; Ord. No. 707-09 §1, 5-20-2009]
A. 
Any and all coin-operated devices from which any foodstuffs, goods, service or amusement are obtained shall have affixed a license thereto which is visible to the general public, which license shall be obtained from the City Clerk on or before July first (1st) of each year as set forth herein:
Coin-operated device
$5.00 per device
B. 
The devices referred to herein shall pertain to, but not be limited to, the following:
1. 
Dispensing. Foodstuffs, goods, candy, gum, drinks, sandwiches, pastries, fruit, popcorn, ice, charms, cigarettes, nuts, soaps, bleaches, detergents, newspapers and any other items.
2. 
Providing services. Dry cleaning, washing, drying, extracting and any other service; except in businesses licensed as laundromats.
3. 
For amusement. Pinball, electronic and video games, shooting gallery, juke box, merry-go-round, car rides, horse rides and any other instrument.
C. 
Devices — Exemptions.
1. 
Devices owned by charitable or non-profit organizations shall be exempt from the aforementioned fees, but shall have affixed a sign stating the name of the organization receiving proceeds from the device. Such machine shall have affixed thereto a license secured from the City, visible to the general public.
2. 
Coin changing and postage stamp dispensing devices from which equal value is received shall be exempt from the license and fee herein.
3. 
Any coin-operated device that is not used by nor available to the general public and is utilized by the owner of the machine and his/her employees alone, shall be exempt from the license and fee herein.
D. 
Devices — Confiscation. Any and all coin-operated devices which are not in compliance with the provisions herein or any of the ordinances of the City, may be confiscated by the Police Department; and in the event such machines are so confiscated, they shall not be returned to the owners or users thereof until licenses have been bought for such machines and any and all other expenses relative to confiscation and storage have been paid. Such confiscation shall not act as a bar to prosecution by the City.

Section 605.100 Application For License.

[R.O. 2011 §605.100; Ord. No. 142A-90 §XI, 1-3-1990; Ord. No. 308-94 §1, 2-16-1994]
A. 
Every person required to have a license under the provisions of this Chapter shall apply therefor on forms provided by the City Clerk. Application forms shall provide for the supplying of all information reasonably required to administer the license ordinances and shall be completed, executed under oath, and filed on or before June fifteenth (15th) of each year or the date of commencing business, whichever is later. Along with the application there shall be attached thereto for preceding calendar or fiscal year Federal income tax returns, sales tax reports or an acceptable document from an auditor. Any other type of financial documentation, offered in lieu thereof, must be approved by the City Clerk. All applications shall be privileged documents available only to the Board of Alderpersons, Mayor, City Clerk and authorized Agents and Deputies. Authorized Agents and Deputies shall include Representatives from the United States Department of the Treasury, the Missouri Department of Revenue, the Jefferson County Department of Revenue, duly authorized Court officials and the City's independent auditors. The release of an application or information therefrom to an unauthorized person shall be a misdemeanor punishable by imprisonment not to exceed thirty (30) days or by a fine of not less than one hundred dollars ($100.00), or both. A reasonable extension of time for filing shall be granted by the City Clerk for good cause shown. No license issued herein shall be transferable. No license herein shall be issued until the applicant has paid all personal and real property taxes required to be paid by such applicant. Businesses with sales less than thirty thousand dollars ($30,000.00) and machinery and equipment less than five thousand dollars ($5,000.00) shall be exempted from the requirement of producing such documentation as required with the application. No person shall be issued a license until such person shall produce a copy of a certificate of insurance for Workmen's Compensation coverage if said person is required to carry Workmen's Compensation coverage under the provisions of Chapter 287, RSMo.
B. 
Each applicant for a business license under this Chapter shall submit a statement from the Missouri Department of Revenue pursuant to Section 144.083.4, RSMo., stating no tax is due, which statement is a prerequisite to the issuance or renewal of a City business license. The statement required by this Section shall be dated within ninety (90) days of submission of the business license application or renewal application.

Section 605.110 Delinquency in Filing Application.

[R.O. 2011 §605.110; Ord. No. 142A §XII, 1-3-1990]
Every person required to file an application for a license to do business under the provisions of this Chapter who shall fail to file such application with documentation as required on or before June fifteenth (15th) or the date of commencement of business, whichever is later, because of willful disregard of the filing requirement or negligent disregard thereof, shall be charged a penalty of ten dollars ($10.00) for each day that the failure to file continues. The taxpayer's securing of an extension of time in which to file shall stay the accrual of penalty. An application shall be considered to have been timely filed if postmarked prior to midnight of the due date.

Section 605.120 Delinquent Taxes and Fees.

[R.O. 2011 §605.120; Ord. No. 142A-90 §XIII, 1-3-1990; Ord. No. 771-12 §1, 2-1-2012]
A. 
Fees due under this Chapter shall be due and payable on July first (1st) of each year or the date of commencement of business, whichever is later, and shall be payable without penalty or interest through July first (1st). No fees can be accepted by the City Clerk without a proper application and attached documentation. Thereafter, a penalty shall accrue at the rate of five percent (5%) of the fee due for the first (1st) month of delinquency or part thereof and at the rate of one percent (1%) per month or part thereof for each succeeding month of delinquency until a maximum penalty of twenty-five percent (25%) has been accrued. At any time during delinquency, the City Clerk may terminate the delinquent licensee's authorization to do business after the passage of fifteen (15) days from the date of mailing, by registered or certified mail with return receipt requested, of a notice of delinquency to the offending licensee. The City Clerk may, with the concurrence in writing of the City Attorney, waive any or all of the penalties provided herein for good cause shown, provided however, that for any period for which penalty is waived, interest at the legal rate shall be collected on the amount of the delinquency.
B. 
No license herein shall be issued until the applicant has paid all personal and real property taxes required to be paid by such applicant and other fees and assessments due and owing to the City, this shall include all charges for sewerage service billed to said applicant. The licensee must be current in paying such property taxes, sales taxes, fees and assessments, and in the event he/she is not current, any license herein granted can be suspended or revoked unless such sums have been paid in full within three (3) calendar weeks after notification by the City Clerk that such taxes or fees are unpaid. Payment of delinquent taxes and fees shall be delivered to the City Clerk for forwarding to the appropriate agency.

Section 605.130 False Application.

[R.O. 2011 §605.130; Ord. No. 142A-90 §XIV, 1-3-1990]
Whoever shall willfully file with the City Clerk under the provisions herein a false application for license shall forfeit his/her license and be guilty of a misdemeanor. No application shall be considered to have been filed in a willfully false manner if the tax payer concerned shall voluntarily file a correct, amended application and pay appropriate penalties or interest resulting from the accrual of additional taxes or fees as a result of the correction.

Section 605.140 Maintenance of Records.

[R.O. 2011 §605.140; Ord. No. 142A-90 §XV, 1-3-1990]
It shall be the duty of each person required herein to have a license, to maintain accounting records adequate to permit verification of the accuracy of his/her application for license. These records shall be available to and subject to audit by the City Clerk, its agents and deputies, at the place where regularly maintained, provided reasonable notice is given in writing of his/her desire to audit the records. Such records shall be maintained for at least three (3) years following the date of filing of the particular application. The information secured from the records is deemed privileged and confidential, and its unauthorized disclosure shall constitute a misdemeanor punishable by imprisonment not to exceed thirty (30) days or a fine of not less than one hundred dollars ($100.00), or both.

Section 605.150 Board of Review.

[R.O. 2011 §605.150; Ord. No. 142A-90 §XVI, 1-3-1990]
A. 
In February of each year the Board of Alderpersons shall appoint a Board of Review consisting of three (3) Alderpersons who shall meet between the first (1st) Monday of August following, to hear petitions for review by persons subject to licenses and taxes hereunder and to consider petitions for review of any determination by the City Clerk with respect to the valuation of property and other matters pertaining thereto.
B. 
Appeal from the Board of Review shall be made to the Board of Alderpersons by filing a written request with the City Clerk, within ten (10) days after the finding by the Board of Review.

Section 605.160 Deficiency Assessment.

[R.O. 2011 §605.160; Ord. No. 142A-90 §XVII, 1-3-1990]
If, as a result of audit or otherwise, it becomes apparent that any person has failed to make timely remittance of taxes or fees due the City hereunder, or if the City Clerk believes this to be the case, the City Clerk shall issue by registered mail, a "Notice of Proposed Deficiency Assessment," stating the amount of the proposed deficiency assessment and the reason therefor. If the person disagrees with the proposed deficiency assessment, he/she may petition the City Clerk in writing within thirty (30) days of the mailing of said notice for a hearing on the matter. At the hearing, or within thirty (30) days thereafter, the City Clerk shall notify the person in writing of his/her determination. An appeal may be taken to the Board of Alderpersons by filing within thirty (30) days a written request for a hearing with the City Clerk, which hearing shall be set within thirty (30) days of the date of the written request. The City Clerk shall notify the person of the date set for the hearing. The Board of Alderpersons shall provide for the making of a taped or stenographic record of the proceedings at the hearing, a copy of which shall be made available to the person upon request and upon payment of a reasonable charge covering the cost of a copy of said taped or stenographic transcript of the proceedings. An appeal may be taken from the Board of Alderpersons to the courts as provided by law. If a finally determined efficiency resulted from a reasonable difference of opinion on the interpretation of the applicable ordinance or rules or regulations, or for any other reason than willful disregard of the law or gross negligence, penalties shall not be imposed, but interest at the legal rate shall be added to the amount of taxes or fees determined to be due.

Section 605.170 Violation and Penalty — Delinquency.

A. 
All license fees not paid to the City by the person required to remit the same on the date when the same becomes due and payable to the Director of Revenue shall bear interest at the rate determined by Section 32.065, RSMo., from and after such date until paid.
B. 
In case of failure to apply for any license fee required by this Chapter on or before the date prescribed therefor, determined with regard to any extension of time for making an application, unless it is shown that such failure is due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent, there shall be added to the amount required to be shown as tax on such return five percent (5%) of the amount of such tax if the failure is not for more than one (1) month, with an additional five percent (5%) for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent (25%) in the aggregate.
C. 
In case of failure to pay the full amount of any license fee due hereunder on or before the date prescribed therefor, determined with regard to any extension of time for payment, unless it is shown, by the applicant, that such failure is due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent, there shall be added to the tax an amount equal to five percent (5%) of the deficiency. The City shall, upon request by a taxpayer, apprise the taxpayer of the factual basis for the finding of negligence, or the specific rules or regulations disregarded if the City assesses a penalty under this Subsection.