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City of Frontenac, MO
St. Louis County
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Table of Contents
Table of Contents
Cross References — License taxes on intoxicating liquors, §600.200; utility company gross receipts, ch. 610.
[CC 1991 §22-16; Ord. No. 616 §2, 1-8-1980; Ord. No. 640 §1, 4-14-1981; Ord. No. 706 §1, 11-12-1985; Ord. No. 719 §1, 2-11-1986; Ord. No. 1105 §1, 2-17-1998; Ord. No. 2002-1240 §1, 1-15-2002]
For the purposes of this Chapter the following terms shall be deemed to have the meaning indicated below:
GROSS ANNUAL SALES OR RECEIPTS OF BUSINESS
Unless otherwise provided, shall mean the aggregate amount of all wholesale and retail sales made during the period in question without any deduction therefrom; provided however, that the following shall be excluded from any computation of gross receipts if the books of account segregate the amounts so as to reflect such exclusions:
1. 
Receipts of trade merchandise recorded as cash receipts and resold and recorded as a sale upon such resale.
2. 
Interdepartmental sales within the organization of the seller.
ITINERANT MERCHANT
All persons or entities who within the City engage in or conduct, either in one (1) locale or by traveling from place to place, a temporary or transient business of selling, buying or the promotion for sale of goods, wares and merchandise and/or perishable products of any nature, directly to the public with the intention of continuing in such business for a period not exceeding fourteen (14) days in any one (1) locale or place; except for tenants within the High Fashion District for a period of not exceeding forty-five (45) days; and who for the purpose of carrying on such promotion, business, selling, hires, leases, rents, uses or occupies, either in whole or in part, a room, building, motor vehicle or other structure for said promotion, sale or exhibition of such goods, wares, merchandise and/or perishable products.
Exclusions: The aforesaid definition shall not apply to:
1. 
The mere transportation of goods, wares and merchandise and chattels of every description.
2. 
Persons using motor vehicles for the transportation of goods, wares and merchandise for delivery to an established list of customers or clientele or to an established place of business.
3. 
Salespersons or agents for wholesale houses or firms who solicit orders from, or sell to retail dealers in the City for resale or other commercial purposes, or to manufacturers for manufacturing or other commercial purposes.
4. 
Persons conducting judicial or other sales under legal proceedings.
PROMOTER GROUP
All itinerant vendors who engage in, or conduct, within the City, either on one (1) locality or in travelling from place to place, a temporary or transient business of selling or exhibiting goods, wares, and/or perishable products, of any nature with the intention of continuing such business or exhibition in any one (1) place for a period not to exceed ninety (90) days, and who, for the purpose of carrying on such business or exhibition, operate under the supervision or auspices of, or rent, hire, use, lease or occupy, either in whole or in part, a room, building, tent or other structure or any other space on a street, sidewalk, parking lot, park, lawn or field from any other person, association, partnership, corporation, or other entity who promotes or manages a fair, show, exhibition, trade show or fair, or manufacturer, dealer, retailer, or wholesaler exhibition, for the sale, trade, exchange and/or exhibition of such goods, wares, and merchandise or perishable products. Promoter group shall be deemed to exclude those promoter groups conducting fairs, shows or exhibition for charitable purposes or by educational institutions or which are not open to the public generally, each day.
[CC 1991 §22-17; Ord. No. 94-1026 §1, 12-20-1994]
It shall be unlawful for any person, firm, corporation or association of persons to engage in or carry on any business, trade or occupation hereinbefore specified, or to offer or solicit to transact any such business without first having obtained the license herein required, and any such person who shall violate the provisions hereof shall, on conviction, be fined not more than one hundred dollars ($100.00) for each offense, and every day or part thereof that this Chapter is violated shall constitute a separate offense. Each said license shall be valid for any single identifiable store, stand or place within the City.
[CC 1991 §22-18; Ord. No. 616 §3, 1-8-1980; Ord. No. 719 §2, 2-11-1986; Ord. No. 842 §1, 12-13-1989; Ord. No. 891 §1, 8-20-1991; Ord. No. 925 §1, 9-3-1992; Ord. No. 958 §1, 4-20-1993; Ord. No. 94-1026 §1, 12-20-1994; Ord. No. 1105 §2, 2-17-1998]
A. 
There is hereby levied a license tax for each single identifiable store, stand, or place or as otherwise specified in Subsection (6) of this Section upon any person, firm, corporation or association of persons for the privilege of engaging in and carrying on, within the City, any business, trade or occupation not otherwise exempted by the provisions of Section 71.620, RSMo., as now provided or as hereinafter amended from time to time. No person, firm or corporation, association or partnership, nor any two (2) or more persons engaged in any joint enterprise of any kind, shall engage in or carry on any business, trade or occupation without first having obtained a license therefor. Each person, firm or corporation, association, partnership or joint enterprise shall pay for such license the sums as hereinafter specified for each location where such business is conducted within the City of Frontenac:
1. 
Banks, banking corporations, trust companies, building and loan associations, real estate brokers and sales agencies, land and building management firms, insurance companies, professional search firms, manufacturer's representatives, and stock, bond and investment brokers and other brokers, each year fifty cents ($.50) per square foot of building space occupied for the conduct of such business, but not less than one hundred dollars ($100.00).
2. 
Boxing, wrestling and sparring exhibitions, each year: $300.00
3. 
Circuses, public exhibitions, shows, but not including motion picture shows, carnivals and street fairs; provided, that no tax shall be levied when the same is conducted for charitable purposes or by educational institutions, or which are not open to the public generally, each day: $300.00
4. 
Any business, trade, or occupation conducted principally as a home occupation as defined in the Zoning Regulations (see Section 405.010 of this Code) and which has gross annual sales, or receipts, or total business income of any kind that is less than one thousand dollars ($1,000.00) for a calendar year, shall not be required to pay the license fees specified in this Section. However, each such business shall be required to provide the annual gross annual receipts statement specified in Section 605.050 below and such business will be required to pay an annual fee of thirty-five dollars ($35.00) to pay for processing costs.
5. 
All other businesses, trades, avocations, occupations, associations and enterprises whatsoever not provided for by any other ordinance and having any store, stand or place in the City be taxed one dollar ($1.00) for each one thousand dollars ($1,000.00) (one-tenth of one percent (0.1%)) of gross annual sales or receipts of business, with a minimum said tax of one hundred dollars ($100.00) each year.
6. 
The following businesses, trades and occupations not necessarily having any store, stand or place in the City but conducting business within the City shall be taxed one dollar ($1.00) for each one thousand dollars ($1,000.00) (one-tenth of one percent (0.1%)) of gross annual sales or receipts of business conducted within the City, with a minimum said tax of one hundred dollars ($100.00) each year: general contractors, heating-ventilation-air conditioning contractors, fire suppression contractors, or pool or spa contractors conducting new construction or remodeling; and security alarm companies; fire alarm companies; non-ambulatory airlift companies; and refuse and recycling haulers.
[Ord. No. 1105 §2, 2-17-1998; Ord. No. 1108 §2, 3-17-1998; Ord. No. 99-1138 §1, 6-15-1999; Ord. No. 2000-1174 §1, 9-28-2000; Ord. No. 2002-1240 §§2 — 5, 1-15-2002; Ord. No. 2002-1285 §§1 — 2, 8-20-2002; Ord. No. 2007-1546 §1, 6-19-2007]
A. 
License Required. It shall be unlawful for any person, firm, corporation, organization or association of persons to conduct business as an itinerant merchant without having first applied for and obtained a license issued by the City.
B. 
Compliance With Law Required. Applicants and holders of an itinerant merchants' licenses shall comply with all directions and conditions set forth in this Chapter and with all applicable Frontenac ordinances and State Statutes and licensing requirements.
C. 
Application — Fee — Records.
1. 
All applicants wishing to conduct business as itinerant merchants shall submit an application for license upon forms provided by the City.
2. 
A separate application is required for each itinerant merchant conducting activities in or on each separate parcel of land, building, tent, room, apartment, shop, store, structure, booth, stand or vehicle.
3. 
The applicant shall truthfully state in full the information requested on the application.
4. 
Applicants who conduct business as itinerant merchants shall submit with their application for such license an application fee of one hundred dollars ($100.00), however, charitable, not-for-profit, religious or educational organizations shall not be required to submit such application fee.
D. 
Issuance Or Denial. No license shall be issued to:
1. 
Any person who has been convicted of the commission of a felony under the laws of the State or any other State or Federal law within five (5) years of the date of the application.
2. 
Any person who has been convicted of a violation of any of the provisions of this Chapter, or an ordinance of any other municipality regulating soliciting within one (1) year of the date of the application.
3. 
Any person or organization who has had a previous itinerant vendor license, issued by the City, revoked within one (1) year of the date of the application.
4. 
Charitable solicitors unless they possess a valid not-for-profit letter from the State of Missouri and otherwise qualify under and comply with applicable City ordinances.
5. 
Students, parents and faculty of an educational institution that are raising funds to support an activity related to and approved by the institution unless they possess a valid letter from the institution authorizing such activity.
6. 
An itinerant merchant unless possessing a valid retail sales number issued by the State Director of Revenue as required by Section 144.083, RSMo.
E. 
The Chief of Police shall review all applications and recommend their approval or denial to the City Administrator based upon compliance with this Section.
F. 
The City Administrator, or should the City Administrator be absent or should the office of City Administrator be vacant then the City Clerk shall have the authority to approve or deny all applications for license submitted under Section 605.040. After receipt of the application fee set forth in Section 605.040(C) and after review and consideration of the application, the City Administrator shall approve or deny said application. The City Administrator shall not issue said approved license until the entire appropriate application fee shall have been paid.
G. 
Duration — Renewal. A license shall be issued for a specific period of time as specified in Section 605.010, see definition of "Itinerant Merchant". Renewal of license shall require an additional application fee. A maximum of two (2) licenses, including renewals per year shall be issued to any person or organization.
H. 
Display. A license shall be carried at all times by the itinerant merchant to whom issued when operating in the City. The license shall be exhibited by such itinerant merchant whenever requested to do so by any officer of the City or by any person being solicited.
I. 
Each owner or landlord of property and each promoter of itinerant vendor shows within the City which permits or promotes an itinerant vendor to sell or purchase goods, merchandise or services on its property or under its license, direction or control shall insure that each said itinerant merchant possesses a lawful license from the City to conduct such business and any said failure of such owner, landlord or promoter shall constitute a separate and independent violation of this Section.
[CC 1991 §22-19; Ord. No. 616 §4, 1-8-1980]
A. 
Generally. In all cases where the tax for such license is or shall be determined by annual gross receipts and/or sales on annual gross business, the City Clerk shall, after the first (1st) day of December and before the first (1st) day of February, notify each and every person, firm or corporation, association and partnership engaged in and carrying on any such business in the City to furnish him/her, and it shall be the duty of every such person or legal entity, whether notified or not, to furnish to the City Clerk a statement of the aggregate amount of all such business and receipts made for the year commencing the first (1st) day of January and ending the thirty-first (31st) day of December, which statement shall be made in writing, verified by affidavit, and the amount of license tax due thereon shall be filed and paid to the City Clerk on or before the fifteenth (15th) day of April; or if on a fiscal year basis, the aggregate amount of all such business and receipts for that twelve (12) month prior period.
B. 
Liquor Licenses. A merchant in the liquor business, or a merchant who has liquor as part of his/her business and to whom a liquor license has been issued by the City shall not be required to pay a tax from sales on the first (1st) three hundred thousand dollars ($300,000.00) of gross receipts. This applies to sales of liquor only and does not exclude other sales by the merchant.
C. 
Gasoline Vendors. A merchant in the gasoline vending business, or a merchant who has as a part of his/her business the sale of gasoline and who pays a gasoline tax on such gasoline sales or receipts to the City shall not be required to pay merchant's tax on said gasoline sales or receipts. This does not exclude other sales by such merchant.
[CC 1991 §22-20; Ord. No. 616 §5, 1-8-1980]
The City Treasurer or such other person or firm as the Board of Aldermen may designate shall be and is hereby authorized to audit and investigate the correctness and accuracy of the statements required in the preceding Section and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person, firm or corporation, association or partnership making such statement.
[CC 1991 §22-21; Ord. No. 936 §1, 11-17-1992]
Each yearly license tax shall be due and payable on the fifteenth (15th) day of April of each year and shall expire on the thirty-first (31st) day of December following the date of issue. Each daily license shall be due and payable thirty (30) days prior to beginning business.
[CC 1991 §22-22; Ord. No. 616 §6, 1-8-1980; Ord. No. 94-1025 §1, 12-20-1994]
Any person, merchant, corporation, partner or manufacturer herein mentioned shall be charged a late payment penalty for each week or portion thereof of twenty-five dollars ($25.00), or one-quarter percent (0.25%) of said license fee, whichever is greater, but in no event shall any penalty for late payment exceed two hundred percent (200%) of the license fee due.
[CC 1991 §22-23; Ord. No. 616 §9, 1-8-1980]
It shall be the duty of the City Clerk to carefully examine all statements filed with him/her and to refer to the City Attorney all violations. Whoever shall make or file with the City Clerk a false statement under oath shall, on conviction thereof, forfeit his/her license and shall be fined not more than one hundred dollars ($100.00).
[CC 1991 §22-24; Ord. No. 616 §8, 1-8-1980; Ord. No. 95-1038 §1, 4-18-1995]
No license shall be issued until the amount prescribed therefor shall be paid to the City Clerk, and no license shall in any case be assigned or transferred. Licenses shall be signed by the Mayor and countersigned by the City Clerk, and the Clerk shall affix the Corporate Seal thereto. The form of all licenses shall be prescribed by the City Clerk.
[CC 1991 §22-25; Ord. No. 616 §7, 1-8-1980]
All licenses granted by the City shall be carefully preserved and be displayed in a conspicuous place, in the place of business authorized to be conducted by said licensee.
[CC 1991 §22-26; Ord. No. 974 §1, 8-17-1993]
No license required under the provisions of this Chapter shall be issued by the City of Frontenac to any person until such person's business entity produces a copy of a certificate of insurance for Workers' Compensation coverage if the applicant for the license is required to cover such liability under Chapter 287, RSMo. It is a violation of this Code to provide false or fraudulent information to the City regarding the existence or non-liability of their company.