[R.O. 1998 § 605.010; CC 1988 §13-1; Ord. No. 1596 §1, 12-2-1991]
A.
The
City Clerk shall prescribe the form of all licenses and applications
provided for in this Chapter and shall receive the applications and
issue the licenses. Except as otherwise provided by ordinance, no
license shall be valid unless signed by the Collector and the City
Clerk.
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.
[R.O. 1998 § 605.020; CC 1988 §13-2; Ord. No. 1596 §1, 12-2-1991]
The City Clerk shall keep a complete
record of all licenses issued under this Chapter, showing the nature
of the license, date of issuance and to whom issued and address for
which issued.
[R.O. 1998 § 605.030; CC 1988 §13-3; Ord. No. 1596 §1, 12-2-1991]
Each licensee under this Chapter
shall carefully preserve the license at the address for which the
license is issued and shall make the license available for examination
during the normal business hours by any duly authorized agent of the
City.
[R.O. 1998 § 605.040; CC 1988 §13-4; Ord. No. 1596 §1, 12-2-1991]
The City or a certified public accountant
employed by the City shall have the right at all reasonable times
during regular business hours to audit or examine the books and records
of the applicant for any license under this Chapter, for the purpose
of determining the truthfulness and accuracy of any statements made
by the applicant in the application for license or in the payment
of the license fee.
[R.O. 1998 § 605.050; CC 1988 §13-5; Ord. No. 1596 §1, 12-2-1991]
No license or permit shall be issued
to any applicant under this Chapter so long as the applicant fails
to pay any other obligation then due and owing to the City.
[R.O. 1998 § 605.060; CC 1988 §13-5.1; Ord. No. 1715 §1, 9-7-1993]
A.
No business or occupational license required
under the provisions of this Chapter shall be issued to any applicant
until such applicant produces a copy of a certificate of insurance
for workers' compensation coverage if such applicant is required to
cover his/her, or its liability under Ch. 287, RSMo. It shall be unlawful
for any applicant to provide fraudulent information hereunder.
B.
Nothing herein shall be construed to create
or constitute a liability to or a cause of action against the City
in regard to the issuance or non-issuance of any license pursuant
to the foregoing provision.
[R.O. 1998 § 605.070; CC 1988 §13-6; Ord. No. 1596 §1, 12-2-1991]
A.
The City Clerk shall add the following
penalties for all license fees paid after February 1 of each year:
1.
For failure to timely apply for license and/or submit the required statement pursuant to Section 605.010, unless it is shown that the failure was due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent:
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One (1) month or less delinquent
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5% of fee
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Between one (1) month and one (1) day and two (2) months delinquent
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10% of fee
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Between two (2) months and one (1) day and three (3) months
delinquent
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15% of fee
|
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Between three (3) months and one (1) day and four (4) months
delinquent
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20% of fee
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More than four (4) months delinquent
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25% of fee
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2.
For failure to timely pay the license fee in full pursuant to Section 605.160, unless it is shown that the failure was due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent, negligence or intentional disregard of law: 5% of the deficiency.
The City Clerk 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 Clerk assesses
a penalty on such basis under this Subsection.
Provided, however, the City Clerk shall add the maximum penalties
allowed by law if less than the penalties stated above.
B.
Any person who shall exercise or attempt to exercise, engage in or carry on in the City any of the businesses, trades or occupations, including, but not limited to, manufacturers, for which a license is required under this Chapter, without first having delivered to the City Clerk the statement required by Section 605.010, paid the license tax and obtained the license required under this Article, and any person who shall otherwise violate or fail to comply with any of the provisions of this Article shall upon conviction be subject to punishment as provided in Section 100.220 of this Code.
C.
Any person who shall make or file with the City Clerk any statement, under oath, required by this Chapter, which is false, shall on conviction thereof forfeit any license based upon such false statement and shall be punished as provided in Section 100.220 of this Code.
D.
Revocation. Any failure to comply with,
or any violation of, any provision of this Chapter by any licensee
shall be cause for revocation of such license by the Board of Aldermen
upon recommendation of the Mayor. Such revocation shall be in addition
to any other penalties prescribed.
[R.O. 1998 § 605.080; CC 1988 §13-7; Ord. No. 1596 §1, 12-2-1991]
As used in this Article, unless the
context clearly requires otherwise, the following terms shall have
the following meanings:
Any business, trade, profession, avocation, pursuit or calling
engaged in at any location within the City, except as may be otherwise
provided by this Chapter. Business occupation shall not include a
minister of the gospel, duly accredited Christian Science practitioner,
teacher, professor in a college, priest, lawyer, certified public
accountant, dentist, chiropractor, optometrist, chiropodist, physician
or surgeon. Business occupation shall not include a insurance agent
or broker, veterinarian, architect, professional engineer, land surveyor,
auctioneer, or real estate broker or salesperson unless that person
maintains a business office within the City.
Total revenues received from any source by a merchant or
a business occupation. Gross receipts received from sales or service
transactions shall include all charges and all applicable taxes and
fees.
Any person who is engaged in the buying and selling of goods,
wares, or merchandise at any store, stand, or place occupied for that
purpose within the City, except as may be otherwise provided by this
Chapter.
[R.O. 1998 § 605.090; CC 1988 §13-8; Ord. No. 1596 §1, 12-2-1991; Ord. No. 2076 §1, 7-6-1999]
Every merchant or operator of a business,
before operating as such, shall make application and procure a license
pursuant to the provisions of this Chapter, or as otherwise provided
by ordinance; provided that no license shall be issued unless the
proposed business is authorized under the City's Zoning Code for the
location at which such business is intended to be conducted.
[R.O. 1998 § 605.100; CC 1988 §13-9; Ord. No. 1596 §1, 12-2-1991]
No merchant and business occupation
license shall be assignable or transferable.
[R.O. 1998 § 605.110; CC 1988 §13-10; Ord. No. 1596 §1, 12-2-1991]
A separate license shall be obtained
for each stand, store or place of business conducted, operated or
maintained by any merchant or business occupation. Any merchant or
business occupation changing the address of a stand, store, or place
of business shall notify the City Clerk at least seven (7) days before
the commencing operations at the new address. A merchant or business
occupation holding a valid merchant and business occupation license
and relocating the stand, store, or place of business specified thereon
shall not be required to procure a new merchant and business occupation
license for the new location for that license period.
[R.O. 1998 § 605.120; CC 1988 §13-11; Ord. No. 1596 §1, 12-2-1991]
Separate merchant and business occupation
licenses shall not be required where a single applicant or merchant
and business occupation licensee conducts, operates, or maintains
more than one (1) merchant or business occupation classification at
the same address. The applicant or licensee shall obtain an annual
merchants and business occupation license for that classification
conducted, operated or maintained at that address which requires the
greater fee amount.
[R.O. 1998 § 605.130; CC 1988 §13-12; Ord. No. 1596 §1, 12-2-1991]
Any merchant or business occupation
which shall sell or lease any portion of its stand, store or place
of business to another merchant or business occupation shall report
such sale or lease in writing to the City Clerk within five (5) days
after such purchaser or lessee has taken possession. The report shall
specify the name and address of the purchaser or lessee and shall
include a general description of all goods, commodities or ware-dispensing
devices installed by the purchaser or lessee.
[R.O. 1998 § 605.140; CC 1988 §13-13; Ord. No. 1596 §1, 12-2-1991]
A merchants and business occupation
license shall not authorize selling of intoxicating liquors.
[R.O. 1998 § 605.150; CC 1988 §13-14; Ord. No. 1596 §1, 12-2-1991]
A license tax is hereby levied upon
each merchant or business occupation and upon each separate place
of business as set forth in this Article.
[R.O. 1998 § 605.160; CC 1988 §13-15; Ord. No. 1596 §1, 12-2-1991; Ord. No. 1950 §1, 5-6-1997; Res. No. 2, 1-6-1997; Ord. No. 1992 §1, 12-1-1997; Ord. No. 2287 §§5 — 6, 5-5-2003; Ord. No. 2293 §§1 —
2, 6-2-2003; Ord. No.
2327 §1, 3-1-2004; Ord. No. 2362 §1, 12-12-2004; Ord. No. 2389 §1, 8-8-2005; Ord. No. 2624 §§1 — 2, 10-5-2009; Ord. No. 2724 §1, 6-7-2011; Ord. No. 2744 §1, 9-26-2011]
A.
Every merchant or business occupation,
except as otherwise provided by ordinance, shall pay an annual license
fee in the sum specified in this Section. No license fee shall be
pro-rated or less than a full year.
B.
Classification of merchants and business
occupations and the fees for licenses shall be as follows:
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Abstractor
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$100.00
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Ambulance service, per vehicle
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$50.00
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Minimum
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$100.00 annually
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Appraiser
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$100.00
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Automobile or motorcycle parts dealer
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An amount based on gross receipts
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Automobile paint shop
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$250.00
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Automobile repair shop
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$100.00
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Bank/savings and loan, including
"standalone" automated teller machines and similar facilities which
dispense money and charge fees therefor
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$500.00
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Barbershop, per chair
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$10.00
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Minimum
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$100.00
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Baseball parks, for profit
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$100.00
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Beauty college
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$100.00
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Beauty parlor or hairdresser
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An amount based on gross receipts
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Bowling alley
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An amount based on gross receipts
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Bridge contractor
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$175.00
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Broker, insurance*
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$100.00
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Broker, stocks and bonds
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$150.00
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Building contractor
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$175.00
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Canvasser
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$100.00
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Car rental facilities
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An amount based on gross receipts
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Carpet cleaner
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$100.00
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Car wash, first stall
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$200.00
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Each additional car wash stall
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$50.00
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Cement contractor
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$175.00
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Cleaning and dyeing plant
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$150.00
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Cobbler, shoe repairing
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$100.00
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Coin-operated amusement device (jukebox,
pinball, video game, etc.), per machine
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$75.00
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Coin-operated vending machines, per
machine
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$35.00
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Collection agency
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$150.00
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Dance hall
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An amount based on gross receipts
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Dance studio
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$100.00
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Detective agency
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$100.00
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Electrician
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$150.00
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Electrolysis
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$100.00
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Employment office
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$100.00
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Examiner of titles
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$100.00
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Express office
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$100.00
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Freestanding surgical outpatient
facility
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$500.00
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Funeral home or undertaker
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An amount based on gross receipts
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Health club or spa
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$250.00
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Heating, cooling contractor
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$175.00
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Hotels and motels
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An amount based on gross receipts
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Insurance agency*
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$100.00
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Laundry or laundromat
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$100.00
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Livery stable
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$100.00
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Loan company
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$500.00
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Maintenance or cleaning service
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$100.00
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Manufacturers' agency and broker
not maintaining inventory in City
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$150.00
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Merchant
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An amount based on gross receipts
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Money broker
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$250.00
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Money changer
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$250.00
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Monuments dealer
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An amount based on gross receipts
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Museum
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$125.00
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Music studio
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$100.00
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Painting contractor
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$175.00
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Parking or storage of motor vehicles
for a fee
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An amount based on gross receipts
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Ownership of outdoor advertising
structures (billboards)
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$100.00
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Pickup and delivery service
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$100.00
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Photographer
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$100.00
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Photography studio
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$150.00
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Plant nursery
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$100.00
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Plumber
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$150.00
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Poolroom or billiard room
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An amount based on gross receipts
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Printing plant or newspaper office
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$100.00
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Public stenographer
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$100.00
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Real estate office*
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$150.00
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Recycling center, aluminum and paper
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$250.00
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Recycling center, other
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$500.00
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Sewer contractor
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$175.00
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Sewing machine repair
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$100.00
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Shoeshine parlor
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$100.00
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Sign fabricator or sign painter
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$125.00
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Small appliance repair
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$100.00
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Street or sidewalk contractors
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$175.00
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Surveyor's or engineer's office*
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$175.00
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Tailor
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$100.00
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Tanning salon, each bed
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$15.00
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Minimum
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$100.00
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Tax preparer (except certified public
accountant)
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$100.00
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Taxicabs, per cab
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$50.00
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Minimum
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$100.00 annually
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Telecommunication tower or antenna
(per tower or antenna)
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$2,000.00
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Theater, indoor or drive-in
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An amount based on gross receipts
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Theatrical and other exhibitions,
per day
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$25.00
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Trade school or technical college
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$200.00
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Trash hauler
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$250.00
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Travel agency
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$100.00
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All merchants and business occupations
whose license fees are not based on gross receipts shall pay the fees
established above, except that the minimum annual fee shall be one
hundred dollars ($100.00).
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* Such license fees shall only apply when a business office
is maintained within the City.
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C.
All business occupations not specified in Subsection (B), but that the City is authorized to levy a license fee on, pursuant to Section 94.270, RSMo., as same may be hereafter amended, shall pay an annual license fee based upon the square footage of the space occupied by the business occupation. The fee per square foot shall be assessed at ten cents ($0.10) per square foot. The minimum license fee that shall be paid by a business occupation, assessed by the square footage, shall be one hundred dollars ($100.00).
D.
Any merchant or business occupation required
by this Section to pay a license fee in an amount based on gross receipts
shall pay an annual license fee on the gross receipts received by
that merchant or business occupation during the preceding year as
follows:
One dollar ($1.00) for each one thousand
dollars ($1,000.00) of gross receipts between one dollar ($1.00) and
one hundred thousand dollars ($100,000.00), but not less then one
hundred dollars ($100.00);
One dollar ten cents ($1.10) for
each one thousand dollars ($1,000.00) of gross receipts between one
hundred thousand one dollars ($100,001.00) and five million dollars
($5,000,000.00);
One dollar twenty-five cents ($1.25)
for each one thousand dollars ($1,000.00) of gross receipts between
five million one dollars ($5,000,001.00) and fifteen million dollars
($15,000,000.00); and
One dollar fifty cents ($1.50) for
each one thousand dollars ($1,000.00) of gross receipts of fifteen
million one dollars ($15,000,001.00) and over.
E.
When any merchant or business occupation
having a license fee based on gross receipts shall commence business
in the City, the merchant or business occupation shall estimate gross
receipts for the first year and the license fee shall be paid on the
estimate at the time the license is issued, with an adjustment made
at the end of that first year so that the license fee corresponds
to the actual gross receipts for that year.
[R.O. 1998 § 605.170; CC 1988 §13-16; Ord. No. 1596 §1, 12-2-1991]
License fees under this Article shall
be due and payable at the time of commencing operations or business
in the City by any merchant or business occupation and thereafter
on or before the first day of January of each year, and shall become
delinquent thirty (30) days thereafter.
