[CC 1976 §615.010; Ord. No. 887 §2, 1-11-1966; Ord. No. 1690 §1, 4-14-1987; Ord. No. 1887 §1, 6-8-1993; Ord. No. 2118 §1, 9-23-1997; Ord. No. 2136 §§2—4, 12-23-1997; Ord. No. 2301 §1, 12-11-2001; Ord. No. 2654 §1, 2-25-2012]
As used in this Chapter, the following terms shall have these prescribed meanings:
- ANNUAL GROSS RECEIPTS
- Gross receipts during the License Year.
- Employees, independent contractors, or any other person associated in any form or capacity with any business or occupation as herein defined.
- BUSINESS OR OCCUPATION
- Every person, firm, association or corporation, their lessees, and their trustees or receivers appointed by any court whatsoever, engaged in any business, occupation, pursuit, profession or trade, or persons dealing in rendering services of any and all kinds to persons or property, who are not otherwise exempt by State law, or persons renting or hiring property (including real or personal property) or facilities to others, or in keeping or maintaining of any institution, establishment, article, utility or commodity specified in this Chapter or in any other provision of this Chapter, in any other ordinance of the City, within the City, except as may be otherwise provided by this Chapter or other ordinances.
- Manager of Finance.
- Shall include, unless otherwise provided, all license and permit fees levied on or required to be paid, as herein provided, by any merchant, manufacturer, business or occupation.
- GROSS RECEIPTS
- When used in this Chapter, unless otherwise provided, "gross receipts" shall mean the aggregate amount of all sales, (whether wholesale or retail), transactions, fees, commissions, rental and leasing fees (including but not limited to rental and licensing fees for real or personal property), and shall include the receipt of cash, credits and property of any kind or nature without any deductions 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 computations of gross receipts if the books of accounts segregate the amount so as to reflect said exclusions:
- 1. Receipt of taxes levied by State and Federal Government collected by the seller.
- 2. Receipts from sales, goods, wares, merchandise or other personal property for delivery outside the State to non-residents of the State.
- 3. Receipts of traded merchandise recorded as cash receipts and resold and recorded as a sale upon resale.
- 4. Amounts received by contractors which are paid to subcontractors on the project for which they are received.
- 5. Receipts for sales of gasoline subject to a motor fuel license fee of the City or State and receipts for sales of beer and intoxicating liquors subject to a license fee by the City, provided those license fees have been paid.
- Shall include, unless otherwise provided, all licenses and permits required to be secured or had, as herein provided, by any merchant, manufacturer, business or occupation.
- LICENSE YEAR
- When used in this Chapter or other Chapters of this Title, the aforementioned year shall begin on July first (1st) or, in the case of those newly established, at the beginning of doing business, and shall end on June thirtieth (30th).
- Every person, firm, company or corporation who shall hold or purchase personal property for the purpose of adding to the value thereof by any process of manufacturing, refining, by the combination of different materials or by working up material into form for use shall be held to be a manufacturer.
- Every person, firm, association or corporation, their lessees, and their trustees or receivers appointed by any court whatsoever, engaged in the selling of any goods, wares or merchandise at any store, stand, place or warehouse occupied for that purpose within the City; except as may be otherwise provided by this Chapter or other ordinances.
[CC 1976 §615.020; Ord. No. 859 Art. I, 12-22-1964; Ord. No. 1887 §2, 6-8-1993; Ord. No. 1898 §1, 9-14-1993; Ord. No. 2136 §6, 12-23-1997]
License Required. Every merchant, manufacturer, business or occupation, before operating as such, or, if not now licensed, before continuing as such, shall make application for, and procure and pay for, a license therefor, to the Collector pursuant to the provisions set forth in this Chapter, or as otherwise provided by ordinance, and said merchant, manufacturer, business or occupation shall set forth truly all information required by said application.
Method Of Determining License Fees. Every merchant, manufacturer, business or occupation in the City is required to pay a license fee based on gross receipts, and except as provided for elsewhere in this Chapter or other ordinances of the City, shall pay an annual license fee based on the actual gross receipts of such merchant, manufacturer, business or occupation for the entire preceding license year, and any merchant, manufacturer, 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, manufacturer, business or occupation at or before the time of commencement, and said parties shall, within one (1) month after the end of such pro-rated license year, and annually thereafter, file an estimated return for the ensuing license year and pay at that time a license fee based on said estimate; provided however, that within one (1) month after the end of each of said periods of estimated gross receipts, such merchant, manufacturer, 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, that 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 operation of business, but shall be applied as a credit for the license fee for the ensuing year. If a merchant's, manufacturer's, business' or occupation's income or proceeds are not "gross receipts" as herein defined, a flat fee of twenty-five dollars ($25.00) shall apply. (See Section 610.060(C) below.)
Proof Of Workers' Compensation Insurance Required.
Any merchant, manufacturer, business or occupation seeking a business license from the City shall provide the City with a certificate of insurance for Workers' Compensation coverage if the applicant for the license is required to cover his/her liability under Chapter 287, RSMo.
Any applicant who fails to comply shall be denied such a license until he/she furnishes a certificate of insurance.
It is unlawful, pursuant to Section 287.128, RSMo., for any applicant to provide fraudulent information pursuant to this Section.
Nothing in this Section shall be construed to create or constitute a liability to or a cause of action against the City with regard to the issuance of any license pursuant to this Section.
[CC 1976 §615.030; Ord. No. 859 Art. II, 12-22-1964; Ord. No. 887 §1, 1-11-1966; Ord. No. 1887 §3, 6-8-1993; Ord. No. 2573 §1, 12-8-2009; Ord. No. 2654 §1, 2-25-2012]
License Is Personal. No license shall be assignable or transferable.
Separate License For Each Place Of Business. A separate license shall be obtained for each stand, store or place of business conducted, operated or maintained by every merchant, manufacturer, business or occupation for which a license is required, and the Collector shall be notified of any change of address within seven (7) days after such change.
More Than One Occupation At Same Address. Whenever any applicant for a license is engaged in more than one (1) occupation or business 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 the occupation or business license for only the major or principal business or occupation of the applicant at such address; provided he/she includes all gross receipts otherwise subject to the license fee from each such occupation or business.
Notification Of Sale Or Lease Of A Portion Of Premises. Any merchant, manufacturer, 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 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.
Form, Issuance And Validity Of License. The Collector shall prescribe the form of all licenses and applications therefor and shall receive said application and issue said licenses; however, except as otherwise provided by ordinance, no license shall be valid for any purpose unless signed by the Collector and City Clerk.
License Fees—When Payable. All license fees, except as otherwise provided, shall be due and payable July first (1st) of any given year.
Record Of Licenses Issued. The Collector shall keep a complete record of all licenses issued, showing the nature of the license, its date of issuance and to whom issued and address for which issued.
Maintenance Of License. All licenses granted by the City shall be carefully preserved at the address for which issued as shown thereon and shall be prominently displayed and available for examination during normal business hours by any duly authorized agent of the City.
[CC 1976 §615.040; Ord. No. 859 Art. III, 12-22-1964; Ord. No. 2573 §§2—3, 12-8-2009; Ord. No. 2654 §1, 2-25-2012]
Right To Audit Or Examine Applicant's Books. The Collector 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.
Statement When Fee Based On Annual Gross Receipts. 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 including, but not limited to, all receipts generated by the efforts of any and all employees, agents or otherwise, shall furnish the City with a correct statement in writing for the previous twelve (12) months showing the amount of such gross receipts. Said statement shall be rendered between July first (1st) and not later than September first (1st) of any given year, 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 businesses that collect gross receipts must submit their previous year's Federal income tax return in order to verify the gross receipts amount listed on their business license application. 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.
License Denial For Failure To Pay Obligations To City. No license or permit shall be issued to any merchant, manufacturer, business or occupation so long as said merchant, manufacturer, business or occupation shall have failed to pay any other obligation then due and owing to the City.
Delay in payment. All license fees provided for in this Chapter or other ordinances shall be deemed delinquent if not paid on the date due or made payable by said due date; and any merchant, manufacturer, business or occupation so delinquent shall be required to pay to the Collector an additional ten percent (10%) of the amount due for the first (1st) month or part thereof that said delinquency shall thereafter continue, and an additional one percent (1%) compounded for the second (2nd) month or part thereof that said delinquency shall thereafter continue, in addition to any other penalty prescribed herein. Following the second (2nd) month of delinquency, the delinquent business will be considered as operating without a business license. The Board shall set the same penalty by ordinance as is set by Statute.
False statements, causing reduction in payment. Any merchant, manufacturer, business or occupation which shall make a false statement which shall cause a reduction in any license fee shall be required to pay the Collector 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.
Non-compliance or violation—misdemeanor. Any failure to comply with, or any violation of, any provision of this Chapter or other ordinances, shall be a misdemeanor, and shall be punishable, upon conviction thereof by a fine of not less than twenty-five dollars ($25.00) nor more than five hundred dollars ($500.00) for each offense, in addition to any other penalties prescribed in this Chapter or other ordinances of this City or the laws of the State of Missouri; and each day such failure to comply or such violation continues shall be deemed a separate offense.
Revocation. Any failure to comply with, or any violation of, any provision of this Chapter or other ordinances, by any licensed merchant, manufacturer, business or occupation, shall be cause for revocation of such license by the Board of Aldermen upon recommendation of the Collector, and said revocation shall be in addition to any other penalties prescribed herein.
[CC 1976 §615.050; Ord. No. 859 Art. V, 12-22-1964; Ord. No. 1887 §4, 6-8-1993; Ord. No. 2654 §1, 2-25-2012; Ord. No. 2761 §1, 3-25-2014]
License Fee For Merchants And Manufacturers. All merchants and manufacturers, as defined in this Chapter and other ordinances, and except as otherwise provided by other ordinances, shall pay to the Collector one dollar ($1.00) per one thousand dollars ($1,000.00) or fraction thereof, of gross receipts during the license year, at such times as provided in this Chapter or other ordinances; provided, however, that the minimum fee shall be forty dollars ($40.00).
[CC 1976 §615.060; Ord. No. 859 Art. VI, 12-22-1964; Ord. No. 887 §3, 1-11-1966; Ord. No. 1887 §5, 6-8-1993; Ord. No. 2118 §2, 9-23-1997; Ord. No. 2136 §5, 12-23-1997; Ord. No. 2184 §1, 12-29-1998; Ord. No. 2301 §§2—3, 12-11-2001; Ord. No. 2431 §1, 5-17-2005; Ord. No. 2654 §1, 2-25-2012]
All businesses and occupations, as defined in this Chapter and other ordinances, and warehouses, except as otherwise provided by this Chapter or by other ordinances, shall pay to the Collector, at such times as provided in this Chapter or other ordinances, an annual license fee of one dollar ($1.00) for each one thousand dollars ($1,000.00) of gross receipts or fraction thereof; provided, however, that the minimum fee shall be forty dollars ($40.00).
[Ord. No. 2761 §1, 3-25-2014]
Notwithstanding anything herein to the contrary, the following businesses and occupations shall pay annual license fees as indicated:
Exceptions. Any business or occupation for which a twenty-five dollar ($25.00) annual license fee is indicated, or as provided in Section 610.020(B) in which a flat fee of twenty-five dollars ($25.00) applies, shall in lieu thereof pay annual license fees as follows, per number of employees regularly employed or associated in such business during the preceding license year:
Notwithstanding anything herein to the contrary, no person following for a livelihood the profession or calling of a duly accredited clergyman, teacher, professor in a college, lawyer, certified public accountant, dentist, chiropractor, optometrist, chiropodist, or physician or surgeon in this City, shall be taxed or made liable to pay a license fee for the privilege of following or carrying on such profession or calling.
Notwithstanding anything herein to the contrary, no person following for a livelihood the profession of veterinarian, architect, professional engineer, land surveyor, auctioneer, or real estate broker or salesman shall be taxed or made liable to pay a license fee unless that person maintains a business office within the City.
[CC 1976 §615.070; Ord. No. 788 §§1—7, 6-12-1962]
It shall be unlawful for any person, firm, partnership, or corporation to sell or tender or expose for sale in the City ice cream or similar products, popcorn, and candy and/or ice confections, soft drinks, etc., of any kind from a motor vehicle of any type without first obtaining a license to do business in this City.
The merchant's license tax imposed under this Chapter shall be twenty dollars ($20.00). Each license issued shall be for a period of one (1) year from date of issuance of the license, unless said license is suspended or revoked prior to that date for just cause. No license under this Section shall be transferable or assignable.
Application For License. All applications for license under the provisions of this Section shall be in writing directed to the Board of Aldermen, City of Shrewsbury. No license shall be granted except by unanimous vote of the Board of Aldermen, City of Shrewsbury. Written application for a merchant's license under this Section shall be filed with the City Clerk, City of Shrewsbury, at least five (5) days prior to the next regular meeting of the Board of Aldermen of the City of Shrewsbury.
Upon approval of the application by the Board of Aldermen and payment of the license tax herein provided, the City Clerk shall then issue the applicant a license to conduct business under the terms of this Section in the City for one (1) year from the date of issuance of said license. A separate license shall be required for each motor vehicle to be used by the applicant within this City.
Any person, firm, partnership or corporation violating any of the provisions of this Section shall, upon conviction be judged guilty of a misdemeanor and punished by a fine not to exceed one hundred dollars ($100.00) and may also be subject to revocation of the license to do business in the City under the terms of this Section.
Applicants for a merchant's license under the terms of this Section shall, in writing, furnish the following information:
Name and description of applicant.
Permanent home address and full local address.
A broad description of the nature of the business and goods to be sold.
If employed, the name and address of the employer, together with credentials establishing the exact relationship.
The length of time for which the right to do business is desired.
Description of the motor vehicle from which such ice cream or similar products, popcorn, and candy and/or ice confections, soft drinks, etc., are to be sold in the City under the terms of this Section.