[R.O. 2011 § 605.200; R.O. 2009
§ 110.030; CC 1981 § 16-501; Ord. No. 90-267, 10-17-1990; Ord. No. 13-189 § 1, 10-1-2013]
This Article establishes administrative
procedures for the collection of City license fees or taxes provided
for under this Title and provides for appeal of an assessment or revocation.
[R.O. 2011 § 605.210; R.O. 2009
§ 110.031; CC 1981 § 16-502; Ord. No. 90-267, 10-17-1990; Ord. No. 13-189 § 1, 10-1-2013]
Whenever the Director of Finance
determines that a person has failed to pay a required license fee
or tax under this Title, the Director shall notify such person of
this determination, which determination shall be an assessment of
the license fee or tax which is due and owing, plus any penalties
including interest. The notice of the Director of Finance shall provide
that the assessment shall become final ten (10) days after the date
that the notice of assessment is mailed by registered or certified
mail or delivered to the person or his/her registered agent.
[R.O. 2011 § 605.220; R.O. 2009
§ 110.032; CC 1981 § 16-503; Ord. No. 90-267, 10-17-1990]
All licensees and applicants for
licenses shall be required to designate on their application or license
a person and address for such person where notices are to be mailed
and the mailing of a registered or certified letter to such location
shall constitute notice under this Chapter.
[R.O. 2011 § 605.230; R.O. 2009
§ 110.033; CC 1981 § 16-504; Ord. No. 90-267, 10-17-1990; Ord. No. 13-189 § 1, 10-1-2013]
If a person neglects to pay, refuses
to pay or pays an incorrect amount for a City license fee or tax as
required by this Title, the Director of Finance shall make an estimate
based upon any information in his/her possession or that may come
into his/her possession of the amount of the delinquent license fees
or taxes for the period in respect to which such person failed to
make a proper return and payment and upon the basis of the estimated
amount, assess the license fee or tax payable by the delinquent, adding
to such sum a penalty as may be established by ordinance.
[R.O. 2011 § 605.240; R.O. 2009
§ 110.034; CC 1981 § 16-505; Ord. No. 90-267, 10-17-1990; Ord. No. 07-162, 6-11-2007; Ord. No. 13-189 § 1, 10-1-2013]
A.
Appeal. Any person aggrieved by the decision
of the Director of Finance to assess any license fee or tax or the
revocation of any license pursuant to the provisions of this Title
shall have the right to appeal such action to the Mayor or the Mayor's
designee.
1.
Application For Appeal. Within ten
(10) days of the mailing of such notice of assessment or revocation
to a person, such person may file a written request for a hearing
before the Mayor or the Mayor's designee contesting such assessment
or revocation. Such request shall state with specificity the basis
for the contest, and the relief sought.
2.
Hearing Procedure. Where a hearing
has been requested pursuant to this Section, the Mayor or the Mayor's
designee shall set the matter for hearing within a reasonable time.
a.
Notice Of Hearing.
(1)
The Mayor or the Mayor's
designee shall cause a copy of the request for hearing and a notice
of the date, time and place of the hearing to be served upon the affected
person by registered or certified mail.
(2)
The Mayor or the Mayor's
designee shall deliver a copy of the affected person's request for
a hearing and a notice of the date, time and place of the hearing
upon the Director of Finance.
b.
Evidence, Witnesses.
(1)
Each party shall have
the right to call and examine witnesses, introduce exhibits, cross-examine
opposing witnesses and impeach any witness.
(2)
Oral evidence shall
be taken only on oath or affirmation.
(3)
All evidence shall be
suitably recorded and preserved.
(4)
The technical rules
of evidence shall not apply, except the Mayor or Mayor's designee
may exclude evidence which is irrelevant or repetitious.
(5)
Each party shall be
entitled to present oral arguments or written briefs at or after the
hearing.
B.
Mayor Or Mayor's Designee's Final Order.
After a hearing, the Mayor or the Mayor's designee shall issue a final
order based upon his/her findings of fact and conclusions of law.
1.
The Mayor or the Mayor's designee
shall have the authority to affirm, modify or reverse an assessment
or revocation.
C.
Findings. The Mayor or Mayor's designee
shall make written findings of fact and conclusions of law within
ten (10) working days of the hearing. Such findings shall be based
upon competent and substantial evidence found in the record as a whole.
A copy of the Mayor or Mayor's designee's order, his/her findings
of fact and conclusions of law shall be delivered to the affected
person and Director of Finance.
D.
Right Of Appeal. Any person aggrieved by
the decision of the Mayor or Mayor's designee shall have the right
to appeal to the Circuit Court pursuant to Chapter 536, RSMo.
E.
Collateral Actions To Enforce.
[R.O. 2011 § 605.250; R.O. 2009
§ 110.035; CC 1981 § 16-506; Ord. No. 90-267, 10-17-1990; Ord. No. 07-162, 6-11-2007; Ord. No. 13-189 § 1, 10-1-2013]
If a person fails to pay an assessment
after a decision becomes final or after a decision by the Mayor or
Mayor's designee, whichever occurs first, then the license of such
person shall be revoked without further hearing five (5) days after
the Director of Finance mails such person a notice that the license
has been revoked, unless the person pays the City the delinquent assessment,
including penalties and interest to date, which money shall be held
for possible refund by the Director of Finance while the decision
is on appeal. Revocation of such license pursuant to provisions of
this Section is not appealable to any administrative body of the City,
and such license may only be reinstated by the person paying to the
Director of Finance the money due on the assessment, including all
penalties and interest to date.
[R.O. 2011 § 605.255; Ord. No. 13-189 § 1, 10-1-2013]
A person/licensee whose license is
revoked shall immediately discontinue the business, occupation or
activity for which the license was issued. It shall be unlawful for
a person/licensee to continue the business, occupation or activity
after revocation of the license becomes final. A separate offense
shall be deemed committed each day the person/licensee continues to
do business after a license revocation.
[R.O. 2011 § 605.260; R.O. 2009
§ 110.036; CC 1981 § 16-507; Ord. No. 94-5, 1-4-1994; Ord. No. 07-162, 6-11-2007]
A.
Conviction As Grounds For Suspension Or Revocation Of License. Any person licensed pursuant to this Chapter, who is convicted of an activity proscribed by Section 215.740(B) and who uses a City license in any way whatsoever as a means to assist the person to engage in that proscribed activity shall be subject to revocation or suspension of the City license. Any licensee who is licensed pursuant to this Chapter, who knowingly permits an employee, agent or other person associated with the licensed activity to engage in an activity proscribed by Section 215.740(B) shall be subject to revocation or suspension of the City license, if the proscribed activity is associated with the licensed activity in any way whatsoever.
B.
Conviction As Grounds For Denial Of License — Hearing. Any person shall be prohibited from securing a business license if the City licensing official determines that such person was convicted of an activity prescribed by Section 215.740(B) and did use the activity required to be licensed to assist the person to engage in the proscribed activity.
C.
Hearing.
1.
Notice. Any person who has been denied
a license by the Director under this Section, who is licensed and
who has received a notice of intent to suspend or revoke the license
under this Section or who has been denied a license under this Section
may request a hearing by the Mayor. Upon receipt of a timely written
request for a hearing, the Mayor, or a hearing examiner designated
by the Mayor, shall call a hearing and shall set forth in writing
and send to the applicant, licensee or permittee, by means of registered
mail, certified mail or hand delivery, notice that within a period
of not less than five (5) days nor more than fourteen (14) days from
the date of the posting of the notice, a hearing shall be conducted
to determine the existence of any facts which constitute grounds for
the denial, suspension or revocation of a license or permit. The notification
shall include the date, time and place of the hearing.
2.
Conduct. The hearing shall be conducted
by the Mayor or by a hearing officer appointed by the Mayor. The applicant,
licensee or permittee may have the assistance of counsel or may appear
by counsel and shall have the right to present evidence. In the event
that the applicant, licensee or permittee, or counsel representing
the applicant, licensee or permittee, fails to appear at the hearing,
the evidence of the existence of facts which constitute grounds for
the denial, suspension or revocation of the license or permit shall
be considered unrebutted.
3.
Findings — Appeal To City Council.
A copy of the decision specifying findings of fact and the reasons
for the decision shall be furnished to the applicant or licensee.
Any person aggrieved by the decision may, by filing a written notice
with the City Clerk within ten (10) days after the decision is rendered,
appeal the decision to the City Council. The City Council shall hear
the appeal upon the record and no new evidence shall be heard. The
City Council may reverse, affirm or alter the decision based upon
a review of the evidence submitted to the hearing officer. An appeal
to the City Council shall be required in order to exhaust administrative
remedies and the time for appeal under the Administrative Procedure
Act shall begin to run only after a decision of the City Council.
Upon a final decision being rendered, the parties shall be informed
of the right of appeal under the provisions of the Administrative
Procedure Act. Any decision not appealed within thirty (30) days from
the date of a decision is final.
