[Ord. No. 590 §1, 6-19-1969; Ord. No. 1711 §3(1), 8-16-2007]
The following definitions will govern in the construction of
this Article:
The total amount of the selling price for all sales of materials,
goods, wares or merchandise, and the total amount of commission or
other remuneration charged or received for the performance of any
act or service, of whatever nature it may be, for which a charge is
made or a credit allowed, whether or not such act or service is done
as a part of, or in connection with, the sale of materials, goods,
wares, or merchandise. Included in annual gross receipts shall be
receipts, cash, credits, and property of any kind or nature without
any deduction therefrom on account of the cost of the property sold,
the cost of labor, materials or service, interest paid or payable,
or losses or other expenses whatsoever, receipts of agents, brokers
or trustees received as commissions or fees earned or charges of any
nature made or compensation of any nature received for the performance
of any service as agent, broker or trustee, or profits received when
such agent, broker or trustee received as commissions or fees earned
or charges of any nature made or compensation of any nature received
for the performance of any service as agent, broker or trustee, or
profits received when such agent, broker or trustee participates as
principal in any transaction. The following shall be excluded from
gross receipts provided that the books of account segregate the amounts
so as to reflect these exclusions:
Cash and trade stamp discounts allowed and taken on sales;
Value of property accepted as part of the purchase price for
subsequent resale;
Any sales and excise taxes collected which are separated, stated
and collected for and paid to a governmental agency;
Such part of the sale price of property returned by the purchaser
as is refunded either in cash or credit;
Receipts of refundable deposits, except that refundable deposits
forfeited and taken into income of the business shall not be excluded;
Collection for others where the business is acting as agent
or trustee, to the extent paid to those for whom collected;
Sales of real estate or insurance policies by an agent or broker;
or sales of commodities by a commission or other income to the agent;
That portion of the receipts of a general contractor which represents
payments to subcontractors;
Liquor, beer, cigarette and motor vehicle fuel sales;
Sales and transfers within the organization of the seller or
transferee;
Receipts or revenues which are now by law or held by court decision
to be exempted from or prohibited from taxation by the City.
Every person required to have a current license or holding
a license hereunder.
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 engaged in the selling of any goods, wares,
merchandise or who renders any services in connection with any such
sale at any store, stand or place occupied for that purpose within
the City of Woodson Terrace, retail or wholesale.
Individual, entrepreneur, partnership, firm, corporation,
or any other form of entity and associations of individuals, partnerships
and corporations, but the word "person" shall not be deemed to mean
an employee or servant.
Any transfer, exchange or barter of tangible personal property
for a consideration of money, property or service, or any combination
thereof.
All callings, businesses, business enterprises, dealers,
trades, avocations, pursuits and professions not exempt from licensing
or taxation by law, not included herein as a merchant or manufacturer
and not excluded by terms of this Chapter, and shall include 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 (excepting rental of real estate), persons conducting 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.
[Ord. No. 1711 §§1 —
2, 8-16-2007]
A.
The
purpose of this Chapter is to simplify and make uniform to the extent
practicable, the administration practices and procedures relative
to licensing to all businesses in the City, except for the provisions
applicable to the calculation of the specific license tax applicable
to a specific business classification.
B.
The
City Collector shall prepare forms of application for a business license
required to be executed and submitted by applicants, under oath, for
a license to do business in the City of Woodson Terrace where required
by existing business license tax ordinances. To the extent deemed
practicable by the City Collector, such forms of applications shall
be uniform for all businesses except for reference to the specific
ordinance of the City governing the licensing of a particular class
of business and of the particular license fee for each class of business.
[Ord. No. 590 §2, 6-19-1969; Ord. No. 1711 §3(2), 8-16-2007]
This Chapter is intended to license on an annual basis all corporations,
institutions, persons, merchants, manufacturers, commercial enterprises,
businesses, dealers, trades, avocations, occupations, pursuits and
callings subject to licensing and taxation by the City of Woodson
Terrace, and those which are subject to licensing and license taxes
under other ordinances of the City specifically regulating and licensing
a particular class of business; provided that persons subject to licensing
under this Chapter, some portion of whose business is subject to licensing
and regulation under other ordinances, shall be required to have licenses
under and comply with the regulations of such other ordinances, in
addition to the license required by this Chapter 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.
[Ord. No. 1756 §3, 6-4-2009]
It shall be the duty of the City Collector to prepare and furnish
to any applicant for a business license a form of application appropriate
to the particular business to be conducted. Such application shall
require such data, statements, information and additional documentation
as the City Collector deems necessary to determine eligibility for
a license and compliance with all ordinances of the City applicable
to the particular business to be conducted, including, but not limited
to, the identity of the applicant, the business to be conducted, the
exact legal name and legal status of the person, persons or other
legal entity owning and operating such business and to identify each
individual or other legal entity having an interest as a "principal"
in the business, which term shall include each and every individual
or other legal entity having a ten percent (10%) or greater financial
interest in the ownership or management of the business. Such application
shall further identify the owner of the premises in which the business
is to be conducted and the nature of the tenancy or occupancy of the
license applicant.
[Ord. No. 590 §3, 6-19-1969; Ord. No. 860 §1, 5-2-1978; Ord.
No. 1607 §1, 1-22-2004; Ord. No. 1609 §1, 1-22-2004; Ord. No. 1613 §1, 1-22-2004]
A.
There
is hereby levied on all persons doing business in the City of Woodson
Terrace license taxes determined as follows:
1.
Merchants licenses shall be calculated on the basis of one dollar
($1.00) on each one thousand dollars ($1,000.00) or fraction thereof
of the gross receipts of sales made in the City of Woodson Terrace
arising out of a business wholly or partly conducted at or in any
store, stand, place or vehicle in the City of Woodson Terrace.
2.
Manufacturers' licenses shall be calculated on the basis of one dollar
($1.00) on each one thousand dollars ($1,000.00) or a fraction thereof
of the gross receipts of goods manufactured in the City of Woodson
Terrace, irrespective of where the sale of such manufactured goods
may take place.
3.
Service occupations licenses shall be calculated on the greatest
of the following:
a.
One dollar ($1.00) per each one thousand dollars ($1,000.00) of gross
receipts arising out of services performed in the City of Woodson
Terrace; or
b.
Ten dollars ($10.00) times the average number of employees regularly
employed or associated in the employer's business in the City of Woodson
Terrace during the license year. A regular employee or associate shall
be deemed to be a person who works in the service of the licensee
twenty (20) hours or more per week. Licensees shall file a sworn statement
with the City Collector, prior to July first (1st) of each year, of
the number of such regular employees the licensee estimates will be
engaged in such part of licensee's business conducted in the City
of Woodson Terrace during the license year and pay the tax based upon
such estimate, provided such estimate shall not be less than the number
of regular employees in the preceding twelve (12) month period. New
businesses, or those in business less than twelve (12) months previous,
shall file a sworn statement of the number of regular employees estimated
to be employed in the current licensing year and pay the tax based
upon such estimate. After June thirtieth (30th) of each year, and
upon application for a renewal license for the then current fiscal
year, each licensee shall, in addition to the estimate required for
the then current fiscal year, make an adjusted return for the preceding
year, or fraction thereof, showing the actual average number of regular
employees during the preceding license year and shall within thirty
(30) days pay any additional sums due or shall be refunded any overpayment
for license fees for such prior year; or
c.
Ten cents ($.10) per square foot of floor space in an enclosed building
or structure occupied by the licensee for the conduct of its business
in the City of Woodson Terrace.
4.
A fifty dollar ($50.00) minimum annual license fee. License taxes
on new businesses commenced after July first (1st) of any license
year shall be prorated on the basis of the number of months or fraction
of a month remaining in the current license year, except where based
upon gross receipts, but in no event shall the license tax be less
than a minimum tax of fifty dollars ($50.00).
5.
The minimum fee for all businesses, trades, occupations or service
occupations shall be one hundred fifty dollars ($150.00).
B.
Any person who makes a false statement which causes a reduction in any license fee shall be required to pay to the City of Woodson Terrace 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 in this Chapter 605.
[Ord. No. 2006, 11-18-2021]
[Ord. No. 590 §4, 6-19-1969; Ord. No. 1711 §3(4), 8-16-2007]
The licenses provided for herein are assessed and payable for
the privilege of engaging in and doing business in the City of Woodson
Terrace and persons shall be classified as merchant, manufacturer,
or service occupation according to the principal activity of such
business.
[Ord. No. 590 §5, 6-19-1969; Ord. No. 1711 §3(5), 8-16-2007]
Every person shall, before doing business or offering to do
business as a merchant, manufacturer or service occupation or any
other special classification business within the City of Woodson Terrace,
obtain and display in a prominent place at its principal place of
business in the City the license required by this Article.
A.
No
person following for a livelihood the profession or calling of minister
of the gospel, duly accredited Christian Science practitioner, teacher,
professor in a college, priest, lawyer, certified public accountant,
dentist, chiropractor, optometrist, chiropodist, or physician or surgeon
in this City shall be taxed or made liable to pay any municipal or
other corporation tax or license fee of any description whatever for
the privilege of following or carrying on such profession or calling,
and after December 31, 2003, no investment funds service corporation
as defined in Section 143.451, RSMo., may be required to pay any such
license fee in excess of twenty-five thousand dollars ($25,000.00)
annually, any law, ordinance or Charter to the contrary notwithstanding.
B.
No
person following for a livelihood the profession of insurance agent
or broker, veterinarian, architect, professional engineer, land surveyor,
auctioneer, or real estate broker or salesman in this City shall be
taxed or made liable to pay any municipal or other corporation tax
or license fee for the privilege of following or carrying on his/her
profession unless that person maintains a business office within the
City of Woodson Terrace.
[Ord. No. 1756 §4, 6-4-2009]
A.
No
business license shall be issued for any business which fails to meet
and comply with the following conditions and requirements:
1.
For each retail sales business, compliance with Section 144.083.2,
RSMo., including furnishing to the City Collector the "no tax due"
statement required by said Statute Section.
2.
Payment of all St. Louis County and City of Woodson Terrace sales,
personal property and real property taxes.
3.
Payment of all license taxes required under the terms of the applicable
ordinance of the City for the two (2) fiscal years preceding the fiscal
year for which application is made, including any penalties or interest
due thereon.
4.
Completion of the application in form required by the City Collector
and furnishing such documentation as the Collector may reasonably
require.
5.
Payment of the current license tax due for the fiscal year commencing
July first (1st) of each year for the business for which application
is made. For hotel/motel business licenses, the current license fee
to be deposited for the first (1st) and each succeeding quarter of
the current fiscal year shall be calculated on the basis of the total
number of transient guest rooms occupied per day in the previous quarter
and shall be adjusted for any balance due or credit, based on the
affidavit of the manager of the motel submitted at the end of the
quarter stating the number of transient guest rooms actually occupied
during the quarter. Failure to pay any quarterly installment when
due shall be grounds for revocation of the business license.
6.
Compliance with all other ordinances of the City applicable to the
business for which a license is sought.
[Ord. No. 590 §6, 6-19-1969; Ord. No. 1711 §3(6), 8-16-2007]
It shall be unlawful for any individual, whether manager, agent,
officer, partner, employee or otherwise, to conduct or assist in the
conduct of the business of a merchant, manufacturer, service occupation,
or any other special business classification where such business has
failed to procure and display the licenses required by this Article
and on conviction thereof shall be subject to a penalty of a fine
of not more than five hundred dollars ($500.00) and each day such
violation continues shall be deemed a separate offense.
[Ord. No. 590 §7, 6-19-1969]
A.
All
merchants, manufacturers and service occupations within the purview
of this Chapter shall make application for a license and furnish to
the City Collector of the City of Woodson Terrace, on or before the
first (1st) day of July of each year, a sworn statement in such form
as may be prescribed or furnished by the City Collector of their gross
receipts, as defined herein, for the twelve (12) month period immediately
preceding the first (1st) day of July of the year in which such statement
is made, and pay to the City Collector the license tax due under this
Chapter. No operation for less than one (1) full year on July first
(1st), shall base such statement of gross receipts on the average
gross receipts for each full month they were engaged in business multiplied
by twelve (12).
B.
When
any person shall commence a new business as a merchant, manufacturer
or service occupation subject to licensing under this Article, such
person shall, before engaging in such business, make application to
the City Collector for a license and file there with a sworn statement
estimating the gross receipts for the balance of the license year
and pay the license tax due hereunder.
C.
It is the intent of this Article that all license fees based upon gross receipts shall be determined on the basis of the actual gross receipts for each license year. Every licensee, therefore, during the month of July of each year shall make an adjusted sworn return on forms provided by the City Collector of the actual gross receipts of such licensee for the preceding license year or fraction thereof, the license tax due thereon for such prior year and the amount of the actual license fee paid based upon the estimated return made pursuant to Subsections (A) and (B) hereof. The licensee shall remit to the Collector at the same time, the balance of any tax due thereon or in the event the tax paid exceeded the amount due, based on such actual gross receipts, shall be refunded the excess.
[Ord. No. 590 §8, 6-19-1969]
For good cause shown, the Collector may extend the time for
filing the sworn statement of gross receipts for a period not to exceed
sixty (60) days, provided that nothing herein shall be construed to
extend the time for filing the application for a license or payment
of the minimum license fee.
[Ord. No. 590 §9, 6-19-1969; Ord. No. 1711 §3(9), 8-16-2007]
Licenses shall be issued annually for the period of July first
(1st) through June thirtieth (30th) of the following year.
[Ord. No. 590 §10, 6-19-1969; Ord. No. 1711 §3(10), 8-16-2007]
Each merchant, manufacturer, service occupation or other specially
classified business shall maintain complete, adequate and accurate
books, records and accounts sufficient to provide all information
required to calculate the applicable license fee due for a particular
business including, but not limited to, all receipts of the business,
inventories, sales tax records and returns, and employment records,
which shall be open for inspection at all reasonable times by the
City Collector or duly authorized representative of the Mayor, to
determine the accuracy of any statements made on the license application
or calculation of the license tax. No sworn statement, return or examination
or audit of the books and records of any company shall be made public,
or the contents thereof made known to anyone other than the Mayor,
City Collector, City Clerk, or their duly authorized representatives
except upon court order.
[Ord. No. 590 §11, 6-19-1969; Ord. No. 1711 §3(11), 8-16-2007]
A license is not transferable or assignable. A separate license
shall be required for each store, place or stand at which a business
is conducted in the City of Woodson Terrace.
[Ord. No. 590 §12, 6-19-1969; Ord. No. 747 §1, 11-21-1974; Ord. No. 1711 §3(12), 8-16-2007]
All licenses shall be in the form prescribed by the City Collector,
shall be signed by the Mayor and attested by the City Clerk with the
Seal of the City affixed, and shall be countersigned by the Collector.
A permanent record shall be kept of the date of issue, persons to
whom issued, address for which issued and amount of tax paid.
[Ord. No. 590 §13, 6-19-1969; Ord. No. 1711 §3(13), 8-16-2007; Ord. No. 2006, 11-18-2021]
No license shall be issue to any person who has failed to comply
with this and all other ordinances of the City of Woodson Terrace
pertaining to occupancy of buildings, zoning, Police and health regulations
and who has not paid all financial obligations then due or owing to
the City.
[Ord. No. 590 §15, 6-19-1969; Ord. No. 747 §1, 11-21-1974; Ord. No. 1711 §3(15), 8-16-2007]
All license fees due hereunder shall become delinquent on the
first (1st) day of July of the year when due and shall be subject
to a penalty of ten percent (10%) of the amount due during the first
(1st) month of delinquency and one percent (1%) each month delinquency
continues. License fee shall also be deemed delinquent for the purpose
of such penalty where the application contains willfully false information
on which the license tax is calculated.
A.
In
any case in which complaint shall be made to the Board of Aldermen
or City Collector that cause exists for the revocation of a license
issued under this Chapter, the following procedure shall govern:
1.
Non-Public Safety Revocations. If the City Collector determines that
the reasons for revocation of a business license issued under this
Chapter does not constitute a clear and present danger to public safety,
the following revocation procedures shall apply:
a.
The City Collector shall mail a written notice to the license holder
at such license holder's last known address as shown in the records
of the City of Woodson Terrace, advising the license holder of: (i)
the reasons for possible revocation; (ii) the actions required to
be performed to cure such reasons ("cure actions"); (iii) the date
upon which such cure actions must be satisfied (the "cure date");
and (iv) the date, time and place of the hearing at which such revocation
will be considered by the Board of Aldermen. Before the cure date,
the license holder is permitted to continue the operation of the business
and such license shall not be suspended or revoked, unless otherwise
provided in this Chapter.
b.
If the license holder presents evidence satisfactory to the City
Collector that all cure actions have been satisfied on or before the
cure date, then such license shall not be revoked or suspended, and
the hearing before the Board of Aldermen shall be cancelled.
c.
If, in the opinion of the City Collector, the license holder fails
to satisfy the cure actions by the cure date, the license shall be
suspended and the business shall cease to operate until the hearing
before the Board of Aldermen.
d.
At the hearing set by the Board of Aldermen, the Board shall hear
all relevant evidence justifying the revocation of the business license
and all relevant evidence justifying the retention of the business
license. The affirmative vote of two-thirds (2/3) of all of the members
of the Board of Aldermen shall be necessary to revoke any business
license issued under this Article.
2.
Public Safety Revocations. If the City Collector determines that
the reasons for revocation of a license issued under this Article
constitute a clear and present danger to public safety, the following
revocation procedures shall apply:
a.
The City Collector shall mail a written notice to the license holder
at such license holder's last known address as shown in the records
of the City, advising the license holder of: (i) the immediate suspension
of such license; (ii) the reasons for suspension and possible revocation;
(iii) the actions required to be performed for the reinstatement of
such license ("conditions to reinstatement"); (iv) the date upon which
such conditions to reinstatement must be satisfied (the "public safety
cure date"); and (v) the date, time and place of the hearing at which
such revocation will be considered by the Board of Aldermen. Upon
the mailing of this notice, the applicable license shall be immediately
suspended and the business shall cease to operate.
b.
If the license holder presents evidence satisfactory to the City
Collector that all conditions to reinstatement have been satisfied
on or before the public safety cure date, then such license shall
be reinstated and not revoked, and the hearing before the Board of
Aldermen shall be cancelled.
c.
If, in the opinion of the City Collector, the license holder fails
to satisfy the conditions to reinstatement by the public safety cure
date, the license shall remain suspended until the hearing before
the Board of Aldermen.
d.
At the hearing set by the Board of Aldermen, the Board 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 two-thirds (2/3) of all of the members of the
Board of Aldermen shall be necessary to revoke any license issued
under this Article.
3.
Other Revocation Items.
a.
Revocation of any license under this Chapter shall be in addition
to any other fines or penalties prescribed in this or any other ordinance.
b.
A license holder whose license is suspended or revoked shall immediately
discontinue the business, occupation or activity for which the license
was issued. A separate offense shall be deemed committed for each
day the license holder continues to do business after a license suspension
or revocation.
c.
The Mayor shall be empowered to cause the closing, including padlocking,
or all other acts necessary to prohibit the operation of any such
business in the City of Woodson Terrace in willful violation of the
provisions of this Chapter until such business has fully complied
with the provisions of this Chapter.
[1]
Editor's Note: Ord. No. 2006 also changed the title of this
Section from "Closing of Business" to "Revocation and Suspension Procedure."
