[R.O. 2012 §605.260; Ord. No. 90-11-5 §16, 12-10-1990; Ord. No. 94-6-1 §III, 6-20-1994; Ord. No. 04-6-5, 6-21-2004]
For the purposes of this Article, the following words and phrases shall have the meanings respectively ascribed to them by this Section:
APARTMENTS
Any building consisting of one (1) or more rental units is considered to be a business for purposes of the occupational license requirement contained in Section 605.270 except that rental units occupied by family members as that term is defined in Section 400.030 shall not be counted for purposes of this Section.
CONTRACTORS
Contractors are defined as a business providing construction retailed services.
GROSS RECEIPTS
The gross annual receipts of any business or occupation for the next preceding calendar year, using as the basis for such computation the same figures shown by his/her books and records by his/her Federal and State income tax returns, by his/her State sales tax returns, or by any other records or copies thereof which correctly and accurately show such gross annual business receipts of the applicant for such period. "Gross Receipts" are defined for contractors to include services provided within the City limits of Excelsior Springs.
MERCHANT
Any person who deals in the selling of any goods, wares or merchandise at any store, stand or place occupied and maintained for that purpose within the City.
OCCUPATION
The activity of any person who is engaged in the business of offering services of any kind within the City.
THEATER OPERATOR
Any person who is engaged in the business of presenting motion picture, theatrical or other exhibitions or performances which are open to the public and for which an admission fee is charged.
VENDING AND AMUSEMENT DEVICES
Any person not otherwise holding a valid business license under this Chapter who engages primarily in the business of selling goods or services by means of any vending or amusement device by use of a coin or token shall be deemed to be a merchant within the meaning of this Article and subject to the gross receipts license tax as herein provided.
[R.O. 2012 §605.270; Ord. No. 90-11-5 §17, 12-10-1990]
Every merchant and theater operator, business, occupation, pursuit, profession or trade, before doing or offering to do business as such within the City, shall register each separate place of business with the Collector-Treasurer and obtain a license to do business as provided in this Article. It shall be unlawful for any person to operate a theater or to sell or offer for sale any goods, wares or merchandise within the City without first complying with the provisions of this Article and without so first obtaining such license and paying the fee therefor as provided in this Article, or otherwise to violate any of the terms or provisions thereof.
[R.O. 2012 §605.280; Ord. No. 90-11-5 §18, 12-10-1990; Ord. No. 94-9-11 §605.280, 9-26-1994; Ord. No. 04-6-5, 6-21-2004; Ord. No. 14-07-05 §32, 7-21-2014]
A. 
There shall be collected and there is hereby levied upon and against every merchant, business, occupation, pursuit, bank, profession or trade, not specified elsewhere in this Chapter, for the privilege of doing business within the City, an annual merchant's tax as specified in the Schedule of Fees, Title I, Appendix A.
B. 
There shall be collected and there is hereby levied upon and against every business employing "insurance agents and/or real estate brokers and agents", an annual fee as specified in the Schedule of Fees, Title I, Appendix A, for the privilege of doing business within the City.
C. 
There shall be collected and there is hereby levied upon and against every "banking institution and savings and loan organization" an annual fee as specified in the Schedule of Fees, Title I, Appendix A, for the privilege of doing business within the City.
D. 
There shall be collected and there is hereby levied upon and against every "nursing home and convalescent care facility" an annual fee as specified in the Schedule of Fees, Title I, Appendix A, for the privilege of doing business within the City.
E. 
There shall be collected and there is hereby levied upon and against every residential "rental unit" an annual fee in amount, manner and form as stated in Subsection (A), except that the maximum fee for each property owner shall not exceed three hundred dollars ($300.00) per year regardless of the number of locations.
[R.O. 2012 §605.290; Ord. No. 90-11-5 §19, 12-10-1990]
A. 
Every merchant, at the time of making registration of his/her place or places of business as provided in this Section shall make and file a written declaration under oath on a form for that purpose to be furnished by the Collector-Treasurer, setting forth the appropriate bracket, for the purpose of determining the annual tax as provided in this Chapter, and he/she shall pay to the Collector the amount of license tax for that bracket and take the Collector-Treasurer's receipt therefor.
B. 
All oaths prescribed by this Section shall be made before an Officer authorized to administer oaths by the laws of this State.
[R.O. 2012 §605.300; Ord. No. 90-11-5 §21, 12-10-1990]
Any information, knowledge or data obtained from such inspection or audit of the books of any merchant shall not be disclosed by the Collector-Treasurer or his/her authorized representatives or agents; provided, that nothing contained in this Section shall prohibit the City Collector or his/her duly authorized representative or agent or either of them from giving evidence, in response to a valid subpoena issuing from the City Council or from any court of competent jurisdiction, in any hearing prosecution or other proceeding touching upon the amount of a license tax due or the making of a false or fraudulent report or tax return or the failure to pay any license tax when due.
[Ord. No. 14-04-05, 4-7-2014]
A. 
Definitions. As used in this Section the following terms shall have the meanings given in this Subsection:
PRE-APPROVAL
The business has issued an identification card to the purchaser that verifies and records the purchaser's driver license information.
PRE-PAYMENT
Payment in advance for any quantity of gasoline or diesel fuel sold at any time by cash, credit card, debit card, check or any other legal means.
B. 
Payment or Approval in Advance Required For Gasoline and/or Diesel Fuel Sold. Business establishments that sell gasoline and/or diesel fuel shall require pre-payment or pre-approval of sales for fuel prior to activation or authorization of any fuel dispensing unit or fuel pumping device.
C. 
Penalty. Failure or refusal to comply with this Section will be a basis for the non-renewal of a business license.
1. 
Business establishments that sell gasoline and/or diesel fuel are required to require pre-payment or pre-approval of sales of fuel prior to activation or authorization of any fuel dispensing unit or fuel pumping device.
2. 
The Director of Finance shall not renew the business license of any business which has failed to require pre-payment or pre-approval of sales of fuel prior to activation or authorization of any fuel pumping device which results in motorists dispensing fuel and driving off without paying.