Cross References — Alcoholic beverage license, ch. 600; amusements and amusement code, ch. 620; cable communications, ch. 625; charitable solicitation, ch. 610; garage sales, ch. 615; state registration of motor vehicles, §390.050; motor vehicle operator's license, §§390.010 et seq.; permit for use of public park, §235.190 et seq.; excavation permit, §510.080; taxation, ch. 140; zoning, ch. 405.
[CC 1979 §14-16; Ord. No. 72-436 §2, 12-18-1972]
It is the intention of the Board of Aldermen to license under this Article all persons and institutions, merchants, manufacturers, persons, commercial enterprises, businesses, dealers, trades, occupations, pursuits and avocations which are subject to taxation by the City under the law, with the exception of those businesses or designated activities of businesses which are subject to licensing under other ordinances. Persons subject to licensing under this Article, some portion of whose business is subject to licensing under other ordinances, shall be required to have licenses under such other ordinances in addition to those required by this Article, but, in such case, the respective portions of the businesses shall be treated for licensing under each applicable ordinance as though they were separate and distinct businesses or business activities.
[CC 1979 §14-17; Ord. No. 72-436 §3, 12-18-1972; Ord. No. 78-032 §1, 9-18-1978; Ord. No. 85-160 §1, 12-2-1985]
The following definitions will govern the construction of this Article:
- ANNUAL GROSS RECEIPTS
- Gross receipts during the calendar year preceding each license year.
- BANKING AND CREDIT INSTITUTIONS
- 1. Banking institution. As used herein, the term "banking institution" shall be defined as every bank and every trust company organized under any general or special law of this State and located within the City of Manchester and every national banking association located within the City of Manchester.
- 2. Credit institution. As used herein, the term "credit institution" shall be defined as every person, firm, partnership or corporation located within the City of Manchester and engaged principally in the consumer credit or loan business in the making of loans of money, credit, goods or things in action, or in the buying, selling or discounting of or investing in negotiable or non-negotiable instruments given as security for or in payment of the purchase price of consumer goods. Without limiting the generality of the foregoing, the term "credit institution" shall include persons, firms, partnerships and corporations located within the City of Manchester operating or licensed under the small loan laws of this State or under the laws of this State relating to loan and investment companies, and pawnbrokers but shall not include banks, trust companies, credit unions, insurance companies, mutual savings and loan associations, savings and loan associations, or real estate mortgage loan companies.
- 3. Gross income. As used herein in connection with banking institutions, the term "gross income" shall be as defined in Section 148.040(1) of the Revised Statutes of Missouri, as amended; as used herein in connection with credit institutions, the term "gross income" shall be as defined in Section 148.150(2) of the Revised Statutes of Missouri, as amended.
- 4. Net income. As used herein in connection with banking institutions, the term "net income" shall be as defined in Section 148.040(2) of the Revised Statutes of Missouri, as amended; as used herein in connection with credit institutions, the term "net income" shall be as defined in Section 148.150(1) of the Revised Statutes of Missouri, as amended.
- EXISTING BUSINESS
- A business in operation on December thirty-first (31st) of the preceding license year.
- That sum of lawful money of the United States of America required to be paid to the City by any merchant, manufacturer or service occupation for a license before commencing or continuing business as such.
- GROSS RECEIPTS
- The aggregate amount of all sales, transactions, fees, commission, rental and leasing fees 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 such exclusions:
- 1. Receipts of taxes levied by municipal, State, and Federal Governments and collected by the seller when separately stated.
- 2. Such part of the sales price of the property returned by the purchaser as is refunded either in cash or in credit.
- 3. Receipts of refundable deposits, except that portion of refundable deposits forfeited and taken into the gross receipts of the seller.
- 4. In the case of a parent company whose books of record reflect the sales of its subsidiary or subsidiaries, the receipts of sales of such subsidiary or subsidiaries may be excluded except for such subsidiary or subsidiaries whose plant or place of business is located within the limits of the City, unless such subsidiary or subsidiaries so located in the City are separately licensed.
- Every person required to have a current license, as well as one holding a license.
- LICENSE YEAR
- A period of twelve (12) calendar months beginning on the first (1st) day of January in each year or, in case of those businesses established subsequent to the first (1st) day of January, at the beginning of doing business, and ending on the following thirty-first (31st) day of December.
- Every person engaged in treating, processing, refining, improving, combining, fabricating, assembling or otherwise adding to the usability, value or appearance of commodities and other personal property, whether done on order or for sale upon expected or anticipated demand or orders for the manufactured goods.
- Every person who shall make or cause to be made any wholesale or retail sales or sales as a jobber of goods, wares and merchandise to any person, or who renders any services in connection with any such sale at any store, stand or place in the City shall be deemed to be a merchant, whether such sales shall be accommodation sales, sales on consignment or whether made from stock on hand or ordering goods from another source, or whether the subject of such sales be a different type of goods than those regularly manufactured, processed or sold by such dealer.
- NEW BUSINESS
- A business not in operation on December thirty-first (31st) of the preceding license year.
- Individuals, partnerships, corporations and associations and groups of individuals, partnerships, corporations and associations.
- Any transfer, exchange or barter of tangible personal property for a consideration of money, property or service, or any combination thereof.
- SERVICE OCCUPATION
- All callings, businesses, dealers, trades, avocation, pursuits, professions not exempt by law, occupations and enterprises with the exception of merchants, manufacturers and those specifically exempted from local licensing by Statutes of the State of Missouri, and including also the selling of goods, wares and merchandise other than from a store, stand or place of business in the City, persons dealing in or rendering services of any and all kinds to persons or property, and persons renting or hiring property or facilities to others, and those who conduct activities for which an admission is charged or consideration is received for attendance at performances, shows, spectacles or other events, or for participation in contests or games or for use of facilities or accommodations operated or maintained by such persons.
- TOTAL DEPOSITS
- The total amount of money placed or lodged in the custody of a banking or credit institution as of December thirty-first (31st) of each year, for safety or convenience, to be withdrawn at the will of the depositor or under rules and regulations agreed on, such amount to include but not be limited to deposits payable on demand and subject to check and deposits not subject to check for which certificates, whether interest-bearing or not, may be issued, payable on demand or on certain notice, or at a fixed future time; the reporting of such total deposits shall be on such form(s) as the City may from time to time determine appropriate.
[CC 1979 §14-18; Ord. No. 72-436 §4, 12-18-1972]
No person coming within the definitions of a merchant, manufacturer or service occupation set out in Section 605.020 shall do or offer to do business in the City without first having made application for, procured and paid for a license to do so as required by this Article.
The license tax provided for in this Article is assessed and payable for the privilege of engaging in and doing business in the City, and under this Article a business shall be classified as that of a merchant, manufacturer or service occupation according to the principal activity of business.
[CC 1979 §14-19; Ord. No. 72-436 §5, 12-18-1972; Ord. No. 97-988 §1, 9-15-1997; Ord. No. 97-995 §1, 11-3-1997; Ord. No. 09-1946 §2, 7-20-2009]
The license fee of merchants shall be calculated on the gross receipts, as defined herein, of goods, wares and merchandise sold in the City of Manchester arising out of a business wholly or partly conducted at or in any store, stand or place or vehicle (fixed or movable) in the City. The license fee of merchants shall be based on the fee schedule on file with the City Clerk. Such fee schedule is incorporated herein by reference hereto and is an integral part of this Article.
[Ord. No. 14-2068 §1, 1-20-2014]
Editor's Note: Section 5 of this ordinance provided that it would be in full force and effect retroactive to 1-1-2014.
The license fee of manufacturers shall be calculated on the gross receipts, as defined herein, of goods manufactured by them in the City of Manchester, regardless of where the sales of such manufactured goods may take place. The license fee of manufacturers shall be based on the fee schedule on file with the City Clerk. Such fee schedule is incorporated herein by reference hereto and is an integral part of this Article.
[Ord. No. 14-2068 §1, 1-20-2014]
The license fee of service occupations shall be based on the fee schedule on file with the City Clerk. Such fee schedule is incorporated herein by reference hereto and is an integral part of this Article.
[Ord. No. 14-2068 §1, 1-20-2014]
The term "mini-storage/self-storage facilities", as used in this Chapter, shall be defined as such term is defined in Section 405.240(C)(4)(k) of Article V of the zoning ordinance of the City of Manchester.
All owners and operators of mini-storage/self-storage facilities as defined in this Chapter shall pay to the City, for each mini-storage/self-storage facility owned and/or operated by same, the amount of one thousand dollars ($1,000.00) as and for an annual mini-storage/self-storage facilities license tax or fee at such times as are provided in this Chapter.
The term "outdoor advertising structure", as used in this Chapter, shall mean any off-premises commercial, outdoor sign, display, device, figure, painting, drawing, message, plaque, poster, billboard, or other thing designed, intended or used to advertise or inform, any part of the advertising or information contents of which is visible from any point of the traveled ways of the roadways within the City. If the outdoor advertising structure shall contain more than one (1) outdoor advertisement, then each such outdoor advertisement shall be considered an individual outdoor advertising structure for purposes of this Chapter.
[CC 1979 §14-20; Ord. No. 72-436 §6, 12-18-1972]
Application. Any person desiring to obtain a license to open, carry on or conduct business as a merchant, manufacturer or service occupation shall make an application to do business within the City and an application for a license to the City Administrator. Upon receipt of said application, the Administrator shall refer the same to the Chief of Police, City Engineer or Planning and Zoning Administrator or all three (3) for investigation as to the effect of such business upon the safety, health, welfare and morals of the inhabitants of the City. The City Administrator shall also determine if an occupancy permit, if required, has been issued in accordance with other ordinances of the City. After receiving the reports of any official to whom the application was referred, the City Administrator may issue the license in accordance with the terms and subject to the conditions of this Code or may deny the application upon evidence that the granting of the license would adversely affect the safety, health, welfare and morals of the inhabitants of the City.
Determination Of License Fee.
[Ord. No. 14-2068 §2, 1-20-2014]
Merchants and manufacturers. The initial license fee to be paid for a business classified as a merchant or manufacturer shall be based on the estimated gross receipts from the date of commencing business to December 31 of the year for which application is made. By the 15th day of March of the following calendar year, an adjustment shall be made for the difference between the estimated amount of license tax paid and the actual amount due based upon gross receipts for the year just ended. The minimum license fee for a business license shall be fifty dollars ($50.00).
Service occupation. The license fee to be paid for a business classified as a service occupation shall be determined on a pro rata basis from the fee schedule referred to in Section 605.040(C). A business commencing operations prior to the 16th of the month shall be deemed to have commenced operation on the first of the month. The minimum license fee for a business license shall be fifty dollars ($50.00).
Banking/credit institutions. The minimum license fee for a new institution for its first period or year shall not be less than five hundred dollars ($500).
[CC 1979 §14-21; Ord. No. 72-436 §7, 12-18-1972]
Merchants And Manufacturers — Return Filed With Director Of Finance. All merchants and manufacturers shall furnish to the Director of Finance no later than the fifteenth (15th) day of March of each license year a verifiable statement on forms to be provided by the Director of Finance showing the actual gross receipts, as defined herein, for the full calendar year immediately preceding the first (1st) day of January of the license year. The license fee shall be paid to the City coincident with the filing of the return. Where the merchant or manufacturer commenced business during the prior calendar year, the return and fee for the license year shall be based on an estimate of annual gross receipts for the license year or on an annualization of the actual gross receipts obtained during the period in which business was actually conducted. In either case, an adjustment will be required by the fifteenth (15th) day of March of the following license year for the difference between the estimated amount of license fee paid and the actual amount due based upon actual gross receipts for the preceding license year.
Service Occupations — Statement Filed With Director Of Finance. All businesses classified as service occupations shall furnish to the Director of Finance no later than the fifteenth (15th) day of March of each year a full and complete application, on forms to be provided by the City, describing the nature and type of activity in which the business is engaged. The license fee shall be determined by the Director of Finance from the fee schedule referred to in Section 605.040(C). The license fee shall be paid to the City coincident with the filing of the statement.
Banking/Credit Institutions. All institutions shall furnish to the Director of Finance no later than the 15th day of March of each year a full and complete application, on forms to be provided by the City, describing the nature and type of activity in which the institution is engaged. The license fee shall be determined by the Director of Finance from the fee schedule referred to in Section 605.050 (B) (3). The license fee shall be paid to the City coincident with the filing of the statement.
[Ord. No. 14-2068 §\3, 1-20-2014]
Editor’s Note: Former Section 605.070, License Fee Rates, as adopted and amended by CC 1979 §14-22; Ord. No. 72-436 §8, 12-18-1972; Ord. No. 06-1696 §1, 8-21-2006, was repealed by Ord. No. 14-2068 §4, adopted 1-20-2014. Section 5 of this ordinance provided that it would be in full force and effect retroactive to 1-1-2014.
[CC 1979 §14-23; Ord. No. 72-436 §9, 12-18-1972]
All license fees, except as may be otherwise provided for by this Article, shall be due and payable on or by the fifteenth (15th) day of March of the license year to avoid penalty under Section 605.180 of this Article.
[CC 1979 §14-24; Ord. No. 72-436 §10, 12-18-1972]
All licenses and applications therefor shall be in such form as prescribed by the Director of Finance who shall receive such applications and issue such licenses.
[CC 1979 §14-25; Ord. No. 72-436 §11, 12-18-1972]
All licenses granted by the City shall be carefully preserved in a conspicuous place in the place of business authorized to be conducted by such license.
[CC 1979 §14-26; Ord. No. 72-436 §13, 12-18-1972]
It shall be the duty of each merchant, manufacturer or service occupation to maintain adequate accounting records of transactions, product manufactured or service performed, and to make such records, together with the State sales tax returns and any other necessary records and reports, available at reasonable times for inspection by the City Administrator or Director of Finance for audit purposes to determine the accuracy and truthfulness of any statement made in an application for a license or a payment of a license tax as herein required. The statements or returns shall not be made public nor shall they be subject to the inspection of any person except the City Administrator or Director of Finance, nor shall such authorized persons disclose, except by order of court, any such privileged information.
[CC 1979 §14-27; Ord. No. 72-436 §14, 12-18-1972]
No license shall be issued to any merchant, manufacturer or service occupation until all financial obligations including, but not limited to, personal property taxes, other license fees, permit fees, or inspection fees required to have been paid by such merchant, manufacturer or service occupation to the City have been paid.
[CC 1979 §14-28; Ord. No. 72-436 §15, 12-18-1972]
A license may be issued to two (2) or more persons engaged in any joint enterprise or joint venture the same as to a single person and for the same fee, except as otherwise may be specifically provided for.
[CC 1979 §14-29; Ord. No. 72-436 §16, 12-18-1972]
No license shall be assigned or transferred.
[CC 1979 §14-30; Ord. No. 72-436 §17, 12-18-1972]
Every merchant, manufacturer or service occupation shall procure a separate license for each stand, store or place of business conducted, operated or maintained by such merchant, manufacturer or service occupation for which a license is required; and each and every merchant, manufacturer or service occupation shall notify the Director of Finance of any change of address within seven (7) days of such change.
[CC 1979 §14-31; Ord. No. 72-436 §18, 12-18-1972]
Whenever any applicant for a license, under the provisions of this Article, is engaged in more than one (1) occupation or business at the same address, such applicant shall make application and pay the license for each such occupation or business.
[CC 1979 §14-33; Ord. No. 72-436 §21, 12-18-1972]
Any act or duty required or authorized to be performed under the provisions of this Article by any corporation shall, in addition, be the responsibility of the president of such corporation and of any other person duly authorized by such corporation to perform such act or duty; and such president or other authorized person shall be personally subject to all penalties provided for violation of such applicable provisions of this Article as may relate to such acts or duties.
[CC 1979 §14-35; Ord. No. 72-436 §23, 12-18-1972]
Failure To Make Initial Application Or File Annual Return. For failure to make proper and timely initial application to do business within the City of Manchester or to file the annual return or statement as provided in this Article or pay any license tax due hereunder, an automatic penalty of twenty-five dollars ($25.00) shall be assessed and collected by the Director of Finance.
Failure To Pay License Fee When Due.
Failure to pay the merchants, manufacturers, and service occupation license fee when due shall result in the fee being subject to an automatic penalty of ten percent (10%) per month or fraction thereof the fee is delinquent.
Upon appearance in Municipal Court and being found delinquent in the payment of the fee the owner, manager or authorized agent shall be deemed guilty of an ordinance violation and upon conviction thereof be fined, in addition to the other charges set forth herein, shall be fined as provided in Section 100.100 of this Code. Every day such person shall continue in business, after demand for payment of the proper license is made by the City, shall constitute a separate offense.
Failure of owner, manager or authorized representative to appear in Municipal Court, after summons, will result in the immediate arrest of such individual and the immediate cessation of business in accordance with this Article.
False Statement(s) Or Violation Of Ordinance — Additional Penalty. Any merchant, manufacturer or service occupation making a statement in the application for a license under this Article showing the annual gross receipts in an amount less than the true amount thereof, or making a false statement as to any other condition or factor upon which the license fee is or shall be based, the effect of which would be to reduce the amount of such license fee, or who fails to comply with or who violates any provisions of this Article shall be deemed guilty of an ordinance violation and upon conviction thereof shall be subject to fines and penalties in addition to those already specified in this Article.
[CC 1979 §14-36; Ord. No. 72-436 §24, 12-18-1972]
Any merchant, manufacturer or service occupation which exercises, engages in or carries on any business, trade or occupation in the City of Manchester without first having paid the license fee herein provided for and having lawfully obtained the license prescribed, or who violates any of the regulations or requirements of this Article, shall be subject to the provisions of Section 605.200 hereof, the cessation of business and revocation provisions set forth later in this Section and the civil remedy provided in Section 605.210. None of these remedies shall be deemed mutually exclusive.
The City Administrator may cause the closing, locking or otherwise ban the conduct of any business therein, including the posting of appropriate signs and/or all other necessary acts to prohibit the conduct of business until such business shall have complied with the provisions of this Article.
The City Administrator may revoke any license inadvertently issued upon proof that the preceding requirements have not been met and may revoke any license for failure to observe the regulations of the State or the City pertaining to public health, welfare, safety, sanitation, fire protection, peace or morals.
[CC 1979 §14-37; Ord. No. 72-436 §25, 12-18-1972]
In any case in which complaint shall be made to the City that cause exists for the revocation of a license issued under the provisions of this Article, the following procedure shall govern:
The Board of Aldermen shall set a hearing to consider the question of revocation.
At least ten (10) days prior to such hearing, written notice shall be mailed to the licensee at his/her last known address as shown in the records of the City advising the licensee of the time and place of the hearing and of the reason for considering the revocation of his/her license.
During the pendency of this hearing before the Board of Aldermen, the licensee shall be permitted to continue the operation of his/her business.
At the hearing set by the Board of Aldermen, the Board of Aldermen shall hear all relevant evidence justifying the revocation of the license and all relevant evidence justifying the retention of the license.
The affirmative vote of a majority of the Board of Aldermen.
The hearing provided for herein shall be conducted in compliance with the Administrative Procedure and Review Act of the State.
[CC 1979 §14-38; Ord. No. 72-436 §26, 12-18-1972]
In addition to the penal remedies, penalties, fines, cessation of business and revocation provisions contained in this Article, the City shall have the express authority to sue any person subject to the provisions of this Article for the amount of the license taxes then due. Such suit shall be brought in a court of competent jurisdiction and may include any of the penalties provided for herein.
[CC 1979 §14-39; Ord. No. 72-436 §27, 12-18-1972]
The provisions set forth in this Article shall not be applicable to any non-profit organization, association or establishment nor to any business, occupation, pursuit, profession or trade which the City may be otherwise prohibited by law from licensing or regulating.
[Ord. No. 13-2051 § 1, 5-20-2013]
The term "gift shop," as used herein, shall mean a business engaged in the purchase, other than from recognized and established dealers or distributors, of precious metals, coins and gems.
Any person who shall engage in the operation of a gift shop as defined in Subsection (A) above shall, as a condition to issuance and maintaining of a business license issued under Section 605.030 of this Chapter, satisfy the following requirements:
A state-issued photo ID must be presented by the seller and copied by the gift shop;
A photograph or similar copy of the items purchased by the gift shop must be made;
A purchase receipt must be prepared by the gift shop contemporaneous with the purchase;
Any item purchased by the gift shop may not be resold but must be kept in its original, unaltered condition (i.e., not melted or precious stones removed) for a period of fifteen (15) days following such purchase; and
The City of Manchester Police Department shall be provided a weekly transaction report (or a copy of each document provided for in Subsection (B)(1), (2) and (3) above), such to be provided to the Department each Monday in a format determined appropriate by the Department from time to time and related to the prior seven-day period.
[CC 1979 §18-162]
[CC 1979 §18-163]
Application for a parade license shall be signed by the parties conducting the affair and shall be filed with the City not less than thirty (30) days in advance of the event.
[CC 1979 §18-164]
Upon compliance with the provisions of this Article and approval by the Board of Aldermen, the City Administrator shall issue the license required by this Article.