[CC 1970 §16-1; CC 1947 §§10-1—10-7,
10-16, 10-140; Ord. No. 4774 §1, 7-10-1990]
As used in this Chapter, the following terms shall have the
respective meanings ascribed to them:
Gross receipts during the license year.
Every person engaged in any business, occupation, pursuit,
profession or trade or in keeping or maintaining of any institution,
establishment, article, utility or commodity specified in this Chapter
or in any other provision of this Code or in any ordinance of the
City, within the City; except as may be otherwise provided by law.
Unless otherwise provided, all license fees and taxes levied
on or required to be paid, as herein provided, by any merchant, business
or occupation.
Unless otherwise provided, the aggregate amount of all sales
and shall include the receipt of cash, credits and property of any
kind or nature without any deduction therefrom on account of the cost
of any items sold, the cost of any materials used or of any labor,
service costs, interest paid or payable or any losses or any other
expenses whatsoever; provided however, that the following shall be
excluded from any computation of gross receipts if the books of accounts
segregate the amounts so as to reflect such exclusions:
Receipts of taxes levied by State and Federal Governments and
collected by the seller.
Interdepartmental sales within the organization of the seller.
Such part of the sales price of property returned by the purchaser
as is refunded either in cash or by credit.
Receipts of refundable deposits, except that portion of refundable
deposits forfeited and taken into the gross receipts of the seller.
Receipts for sales of beer and intoxicating liquors, provided
said sales are subject to a license fee of the City and said fee has
been paid pursuant to the provisions of this Code and the ordinances
of this City.
Unless otherwise provided, all licenses required to be secured
or had, as herein provided, by any merchant, business or occupation.
Unless otherwise provided, begins on July first (1st) or,
in the case of those newly established, at the beginning of doing
business and ends on June thirtieth (30th) next; except that any merchant,
business or occupation whose license fee is computed on the basis
of annual gross receipts may, but only upon prior approval by the
Director of Finance, elect a license year which shall coincide with
said merchant's, business's or occupation's accounting and Federal
tax fiscal year.
Every person engaged in the selling of any goods, wares or
merchandise at any store, stand or place occupied for that purpose
within the City; except as may be otherwise provided by ordinance
or this Code.
[CC 1970 §16-2; CC 1947 §§10-8, 10-141]
Every merchant, business or occupation, not exempt by law, before
operating as such, shall make application for and procure and pay
for a license therefor to the Director of Finance pursuant to the
provisions set forth in this Chapter or as otherwise provided by ordinance
or this Code and said merchant, business or occupation shall set forth
truly all information required by said application.
[1]
State Law Reference—Authority to levy occupation tax,
§94.110, RSMo.
[CC 1970 §16-3; CC 1947 §§10-10, 10-146]
No license shall be assignable or transferable.
[CC 1970 §16-4; CC 1947 §10-11]
A separate license shall be obtained for each stand, store or
place of business conducted, operated or maintained by every merchant,
business or occupation for which a license is required and the Director
of Finance shall be notified of any change of address within seven
(7) days after such change.
[CC 1970 §16-5; CC 1947 §10-12; Ord. No. 4542 §1, 10-28-1986]
Whenever any applicant for a license is engaged in more than one (1) occupation or business, as specified in Sections 605.080 and 605.100, at the same address, such applicant may, at his/her option, in lieu of making application and paying for a separate license for each such occupation or business, make application and pay for one (1) occupation or business license of the applicant at such address, provided that the application is for the occupation or business which will result in the largest annual license fee. Provided however, that a separate license is required for each business and occupation as specified in Section 605.090, for each merchant as specified in Section 605.190, and for each eating and drinking establishment as specified in Section 605.200.
[CC 1970 §16-6; CC 1947 §10-12.1]
Any merchant, business or occupation which shall sell or lease
any portion of its stand, store or place of business to another, whose
sales will not be included in the return of the lessor, shall report
the fact of such sale or lease together with the name and address
of the purchaser or lessee in writing to the Director of Finance.
Such report shall be made within five (5) days after such purchaser
or lessee has taken possession and shall include a general description
of all goods, commodities or ware-dispensing devices installed in
the premises by such purchaser or lessee.
[CC 1970 §16-7; CC 1947 §10-12.2]
The Director of Finance shall prescribe the form of all licenses
and applications therefor and shall receive said applications and
issue said licenses; however, except as otherwise provided by ordinance
or this Code, no license shall be valid for any purpose unless signed
by the City Manager and City Clerk.
[Ord. No. 6036 §6, 9-23-2008]
In conjunction with the review of any application for a City
occupational or business license, the City shall consult any database
available under Section 285.543, RSMo., regarding suspension of licenses
and permits of businesses that violate State alien employment restrictions.
The City shall abide by directions received from any court or the
Attorney General regarding suspension of such licenses and permits
for such violations.
[CC 1970 §16-27; CC 1947 §10-12.11; Ord. No. 5010 §1, 10-12-1993]
All businesses and occupations, as defined in this Chapter and
except as otherwise provided by this Code or by ordinance, shall pay
to the Director of Finance, at such times as provided in this Chapter,
a minimum annual license fee of fifty dollars ($50.00).
[CC 1970 §16-28; CC 1947 §10-12.11; Ord. No. 4476 §1, 11-26-1985]
The following businesses and occupations shall pay annual license
fees of one dollar twenty-five cents ($1.25) for one thousand dollars
($1,000.00) of gross receipts or fraction thereof:
Appliance, machinery or clothing repair
Automobile repair and painting
Automobile or truck leasing or rental
Automobile washing
Barbershop
Beauty shop
Bookbinding company or agency
Bowling alley
Caterer
Cleaner, presser, launderer, dyer
Clothing rental
Dancing school and studio
Laboratory: Medical, dental and testing
Photographer
Repair (see particular heading)
Reducing salon
Shoe repair
Tailor and dressmaker
Theater
Upholsterer
Watchmaker and watch repairer
[CC 1970 §16-29; CC 1947 §10-12.11; Ord. No. 4159 §1, 10-31-1980; Ord. No. 4476 §2, 11-26-1985; Ord. No. 4862 §1, 1-28-1992]
The following businesses and occupations shall pay annual or
other periods as indicated, license fees as indicated except that
any business or occupation in which a set fee is indicated shall pay
at least eight dollars ($8.00) for every person regularly employed
or associated in such business during the preceding license year and
the license fee shall be the higher of the set fee or the computed
fee and, provided, the license for a new business shall be based upon
an estimate of regular employees or associates of such business during
the license year and, provide further, that the license for a new
business of more than fifty dollars ($50.00) shall be prorated on
the date of commencing the new business at seventy-five percent (75%)
after October first (1st); at fifty percent (50%) after January first
(1st); and at twenty-five percent (25%) after April first (1st). A
regular employee or associate shall be one that works in the service
of the licensee twenty (20) hours or more per week during thirty (30)
or more weeks per year.
The set fees for businesses or occupations shall be as shown
on Exhibit A attached hereto and made a part of this Section.
|
EXHIBIT A
| ||
|
$470.00
| ||
|
Actuarial firm
|
$470.00
| |
|
Auctioneer, per day of operation
|
$310.00
| |
|
Business or correspondence school
|
$230.00
| |
|
Cigarette vending machine operator, per machine
|
$40.00
| |
|
Collection agency
|
$310.00
| |
|
Commodity futures brokerage company
|
$790.00
| |
|
Construction or contracting company
|
$50.00
| |
|
Employment agency
|
$230.00
| |
|
Financial agency:
| ||
|
Bank or trust company and bank corporation
|
$790.00
| |
|
Bank, individual doing banking business
|
$790.00
| |
|
Stock, bond or brokerage company
|
$790.00
| |
|
Food storage locker
|
$230.00
| |
|
Health club
|
$230.00
| |
|
Hotel or motel, $8.00 per sleeping room, plus
|
$470.00
| |
|
Insurance:
| ||
|
Company, all types
|
$790.00
| |
|
Agency and brokerage or sales agency
|
$50.00
| |
|
Inspection, rating, claim, adjustment, agency or company
|
$230.00
| |
|
Title
|
$470.00
| |
|
Loan agency
|
$790.00
| |
|
Loan company
|
$790.00
| |
|
Merchandise rental company or agency
|
$230.00
| |
|
Mortgage broker
|
$230.00
| |
|
Moving and storage company
|
$230.00
| |
|
Office, not otherwise classified
|
$50.00
| |
|
Printer or publisher
|
$230.00
| |
|
Public hall
|
$310.00
| |
|
Real estate company, agency or brokerage
|
$50.00
| |
|
Savings and loan company:
| ||
|
Five (5) or more employees
|
$700.00
| |
|
Less than five (5) employees
|
$50.00
| |
|
Ticket agency
|
$230.00
| |
|
Travel agency
|
$230.00
| |
|
Undertaker
|
$230.00
| |
|
Vending machine sticker:
| ||
|
Machine taking one cent ($0.01) to five cents ($0.05), per machine
|
$5.00
| |
|
Machine taking six cents ($0.06) to ten cents ($0.10), per machine
|
$10.00
| |
|
Machine taking eleven cents ($0.11) or more, per machine
|
$25.00
| |
[CC 1970 §16-8; CC 1947 §10-9; Ord. No. 5010 §1, 10-12-1993]
A.
Flat Fee. Every merchant, business or occupation in the
City, except as otherwise provided by this Code or ordinance or law,
shall pay within one (1) month after the beginning of the license
year an annual license fee in the sum of the flat fees specified in
this Chapter, except that any business or occupation not specified
in this Chapter or any other provisions of this Code or ordinance
of the City shall pay an annual license fee of fifty dollars ($50.00)
and none of the foregoing license fees shall be prorated for less
than a full year. Such fees shall be due and payable at the time of
commencing of operations or business in the City by any business or
occupation and thereafter within one (1) month after the beginning
of the license year.
B.
Gross Receipts. Every merchant, business or occupation
in the City required to pay a license fee based on gross receipts,
and except as provided for elsewhere in this Code or ordinance of
the City, shall pay an annual license fee based on the actual gross
receipts of such merchant, business or occupation for the entire preceding
calendar year and any merchant, business or occupation commencing
operations or business in the City during any license year shall pay
at the time of such commencement a license fee based on estimated
gross receipts for the remainder of said license year, which shall
be filed by such merchant, business or occupation at or before the
time of commencement and said parties shall, within one (1) month
after the end of such prorated license year, file an estimated return
for the ensuing license year and pay at that time a license fee based
on said estimate; provided however, within one (1) month after the
end of each of said periods of estimated gross receipts, such merchants,
business or occupation shall file a statement of actual gross receipts
and shall pay an additional tax, if any, based on said actual gross
receipts; provided however, any payment of a license fee based on
estimated or actual gross receipts which shall be in excess of the
amount due to the City shall not be refunded, except in the case of
cessation of operations or business, but shall be applied as a credit
for the license fee for the ensuing year.
[CC 1970 §16-9; CC 1947 §10-12.7]
Every person for whom a license is provided herein, the amount
of which license is to be computed upon the annual gross receipts
of such person, shall furnish the City with a correct statement in
writing showing the amount of such annual gross receipts, which statement
shall not be made public or used by the City except for the purpose
of establishing a correct basis for fixing and collecting the amount
of the license herein provided. All books of account showing the amount
of such annual gross receipts shall be open to the inspection of the
City Officials charged with the duty of issuing the license herein
provided and collecting for the same and the issuance of any such
license may be withheld until all the requirements have been fulfilled.
[CC 1970 §16-10; CC 1947 §10-12.3; Ord. No. 3489 §1, 8-10-1971]
All license fees shall be due and payable one (1) month after
the beginning of the license year.
[CC 1970 §16-11; CC 1947 §10-12.4]
The Director of Finance shall keep a complete record of all
licenses issued showing the nature of the license, dates of issuance
and to whom issued and addresses for which issued.
[CC 1970 §16-12; CC 1947 §§10-12.5, 10-148]
All licenses granted by the City shall be carefully preserved
at the address for which issued as shown thereon and be available
for examination during normal business hours by any duly authorized
agent of the City and by patrons or customers.
[CC 1970 §16-13; CC 1947 §10-12.6]
The Director of Finance or any deputy or agent or certified
public accountant employed by him/her 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 for the purpose
of determining the truthfulness and accuracy of any statements made
by the applicant in his/her application for license or in the payment
of this license tax.
[CC 1970 §16-14; CC 1947 §10-12.8]
No license shall be issued to any merchant, business or occupation
so long as said merchant, business or occupation shall have failed
to pay any other obligation then due and owing to the City.
[CC 1970 §16-16; CC 1947 §§10-12.9, 10-147]
A.
Delay In Payment. All license fees provided for in this
Chapter or elsewhere in this Code or ordinance shall be deemed delinquent
if not paid on the date due and payable and any merchant, business
or occupation so delinquent shall be required to pay to the Director
of Finance an additional ten percent (10%) of the amount due for the
first (1st) month of said delinquency and one percent (1%) for each
month or part thereof that said delinquency shall thereafter continue,
in addition to any other penalty prescribed herein.
B.
False Statements Causing Reduction In Payment. Any merchant,
business or occupation which shall make a false statement which shall
cause a reduction in any license fee shall be required to pay to the
Director of Finance the additional amount due, plus a penalty of twenty-five
percent (25%) of such additional amount, plus one percent (1%) interest
per month or fraction thereof on such additional amount from the date
originally due, in addition to any other penalties prescribed herein.
C.
Non-Compliance Or Violation. Any failure to comply with, or any violation of, any provision of this Chapter shall be an ordinance violation and shall be punishable, upon conviction thereof, as provided in Section 100.110, in addition to any other penalties prescribed in this Code or ordinance of this City or the laws of the State; and each day such failure to comply or such violation continues shall be deemed a separate offense.
D.
Revocation Of License. Any failure to comply with, or any
violation of, any provision of this Chapter by any licensed merchant,
business or occupation shall be cause for revocation of such license
by the City upon recommendation of the City Manager and said revocation
shall be in addition to any other penalties prescribed herein.
