[CC 1984 §§8-1, 5-1, 8-105; Rev. M.C. 1963 §§31.01, 32.01; Ord. No. 3140 §§8-1, 8-55; Ord. No. 3803 §1, 9-7-1982; Ord. No. 3958 §1, 9-6-1983; Ord. No. 4944 §2, 7-18-2005]
As used in this Chapter, the following terms shall have these prescribed meanings:
AMUSEMENT DEVICE
Any device or structure by which persons are conveyed or moved about for diversion or amusement.
ANNUAL GROSS RECEIPTS
Gross receipts during the calendar year preceding each license year.
BUSINESS OR OCCUPATION
Any person, his/her lessees and his/her trustees or receivers appointed by any court whatsoever, engaged in any business, occupation, pursuit, profession or trade or in keeping or maintaining of any institution, establishment, articles, utility or commodities specified in this Chapter or in any ordinance of the City, within the City; except as may be otherwise provided by ordinance.
EMPLOYEE
Any natural individual who performs services for any manufacturer who is required under the provisions of the Internal Revenue Code of the United States or any regulations promulgated thereunder to withhold taxes from the compensation paid to such natural individual for the services performed.
FEE
That sum of lawful money of the United States of America required to be paid to the City by any merchant, business or occupation for a license before commencing business.
GROSS RECEIPTS
Unless otherwise provided, the aggregate amount of all sales, transactions, fees, commissions, rental and leasing fees, and includes 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. 
Receipt of taxes levied by the State and Federal Governments 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 such resale.
4. 
Interdepartmental sales within the organization of the seller.
5. 
Such part of the sales price of goods, wares, merchandise or personal property returned by the purchaser as is refunded either in cash or by credit.
6. 
Receipts of refundable deposits, except that portion of refundable deposits forfeited and taken in the gross of the seller.
7. 
Receipts for sales of beer and intoxicating liquors and non-intoxicating beer, provided the sales are subject to a license fee of the City and the fee has been paid, pursuant to the provisions of the ordinances of the City.
JUKE BOX
Any music vending machine, contrivance or device which, upon the insertion of a coin, slug, token, plate, disc or key into any slot, crevice or other opening, or by the payment of any price, operates or may be operated for emission of songs, music or similar amusement.
LICENSE YEAR
Unless otherwise provided, a period of twelve (12) calendar months beginning on January first (1st) in each year or in the case of those businesses established subsequent to January first (1st), at the beginning of doing business and ending on the following December thirty-first (31st).
MANUFACTURER
Any person or his/her lessees and his/her trustees or receivers appointed by any court whatsoever, who holds or purchases personal property for the purpose of adding to the value thereof, by any process of manufacturing, refining or by the combination of different materials or who purchases and sells manufactured articles such as he/she manufactures or uses in manufacturing, except as is or may be otherwise provided in this Code or by ordinance.
MECHANICAL AMUSEMENT DEVICE
Any machine which, upon the insertion of a coin, slug, token, plate or disc, or which upon payment of a fee, operates or may be operated by the public generally for use as a game, contest of skill, entertainment or amusement, whether or not registering a score, and which contains no automatic payoff device for the return of money or trade-token or slugs, or which makes no provision whatever for the return of money to the player. In this context, it shall be unlawful for any licensee under this Chapter or any employee thereof to make any provision whatever, either mechanical or in person, for the return of money or trade-tokens or slugs or merchandise to the player of a machine.
MERCHANT
Any person and his/her lessees and his/her trustees or receivers appointed by any court whatsoever, who deals in the selling, at wholesale or retail, of any goods, wares, merchandise of personal property of any description or the rendering of any service in connection therewith, at any store, stand or place within the City, except as is or may be otherwise provided by ordinance.
NUISANCE
Anything done to the annoyance or hurt of the lands, tenements or hereditaments of another. By hurt or annoyance, there is meant not a physical injury necessarily, but an injury to the health, comfort or welfare of the owner or possessor of the property as respects his/her possession or enjoyment of his/her property.
SEASONAL MERCHANT
Any person doing business in this City who shall make sales, wholesale or retail, of any goods, wares or merchandise from any store, stand or place occupied for a period of time which is greater than thirty (30) days and less than ninety (90) days.
TEMPORARY MERCHANT
Any person doing business in this City who shall make sales, wholesale or retail, of any goods, wares or merchandise from any store, stand or place occupied for a period of time not to exceed thirty (30) days.
VENDING MACHINE
Any coin-operated device used for vending of service, food, drinks, confections or merchandise, excluding telephones.
[CC 1984 §8-2; Rev. M.C. 1963 §31.01; Ord. No. 3140 §8-2]
No person coming within the definitions of a merchant, business or occupation in accordance with Section 71.620, RSMo., shall do or offer to do business in the City without first having made application for, procured and paid for a license as required by this Chapter.
[Ord. No. 5078 §6, 8-4-2008]
In addition to all other applicable requirements of this Chapter 605:
In conjunction with the review of any application for a City occupational or business license, the City shall consult any database available under Section 285.543, RSMo., regarding suspension of licenses and permits of businesses that violate State alien employment restrictions. The City shall abide by directions received from any court or the Attorney General regarding suspension of such licenses and permits for such violations. (See Sections 285.525 — 285.550, RSMo.)
[CC 1984 §8-3; Rev. M.C. 1963 §31.03; Ord. No. 3140 §8-3]
No person shall make a false statement in his/her application for any merchant's, business or occupation license as to his/her annual gross receipts or any other condition or factor upon which the license fee or the granting of the license is based.
[CC 1984 §8-4; Rev. M.C. 1963 §31.04; Ord. No. 3140 §8-4; Ord. No. 3409 §§1 — 2, 6-6-1977; Ord. No. 4952 §1, 9-19-2005]
A. 
Every merchant, business or occupation in the City, except as otherwise provided by ordinance, shall pay within two (2) months after the beginning of each license year an annual license fee in the sum of the flat fee specified in this Chapter. Any business or occupation not specified in this Chapter or any other ordinances of the City shall pay an annual license fee of thirty dollars ($30.00). Such fees shall be due and payable at the time of commencing operations or business in the City by any business or occupation and thereafter within two (2) months after the beginning of each license year. Any person commencing operations or business in the City for the first (1st) time after the beginning of the license year shall pay a fee in proportion to the number of months, or fractional part thereof, remaining in the license year.
B. 
Every merchant, business or occupation in the City required to pay a license fee based on gross receipts, except as provided for in this Chapter or any other ordinance of the City, shall pay an annual license fee based on the actual gross receipts of such merchant, business or occupation for the calendar year preceding the license year. Any merchant, 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 the calendar year. The estimate shall be filed by such merchant, business or occupation at or before the time of commencement of operations or business. The merchant, business or occupation shall, within thirty (30) days after the end of such fractional license year, file an estimated return for the ensuing license year and pay at that time a license fee based on said estimates. Within one (1) month after the end of each calendar year of estimated gross receipts, the merchant, business or occupation shall file a statement of actual gross receipts and pay an additional tax, if any, based on the actual gross receipts. Any payment of a license fee based on estimated or actual gross receipts which is in excess of the amount due to the City shall not be refunded, except in the case of cessation of operations or business, but shall be applied as a credit for the license fee for the ensuing year.
[CC 1984 §8-5; Ord. No. 4528 §1, 2-7-1994]
No license required under the provisions of this Chapter shall be issued by the office of administration to any person until such person produces a copy of 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. It is further made a violation of this Chapter to provide fraudulent information to the City.
[CC 1984 §8-29; Ord. No. 4614 §1, 12-4-1995]
A. 
No license required under the provisions of this Article shall be issued by the City to any person until such person produces a statement from the Director of Revenue of the State of Missouri certifying that the applicant is not delinquent in the payment of any sales tax.
B. 
It is further made a violation of this Chapter to provide fraudulent information to the City.
[CC 1984 §8-10; Rev. M.C. 1963 §31.05; Ord. No. 3140 §8-5]
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 may be otherwise specifically provided for in this Code or by ordinance.
[CC 1984 §8-11; Rev. M.C. 1963 §31.06; Ord. No. 3140 §8-6]
No license issued under this Chapter shall be assigned nor transferred.
[CC 1984 §8-12; Rev. M.C. 1963 §31.07; Ord. No. 3140 §8-7; Ord. No. 4944 §1, 7-18-2005]
A merchant, business or occupation shall procure a separate license for each stand, store or place of business conducted, operated or maintained by such merchant, business or occupation for which a license is required. A merchant, business or occupation shall notify the City Manager or his/her designee of any change of address within seven (7) days of such change.
[CC 1984 §8-13; Rev. M.C. 1963 §31.08; Ord. No. 3140 §8-8; Ord. No. 3331 §1, 7-19-1976]
Whenever any applicant for a license under the provisions of this Chapter is engaged in more than one (1) occupation or business at the same address, the applicant may, at his/her option, in lieu of making application and paying for a separate license for each occupation or business, make application and pay for the occupation or business license at the address which requires the payment of the greater license fee.
[CC 1984 §8-14; Rev. M.C. 1963 §31.09; Ord. No. 3140 §8-9; Ord. No. 4944 §1, 7-18-2005]
A. 
Any merchant, business or occupation who sells or leases any portion of its stand, store or place of business to another whose gross receipts 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 or lessee in writing to the City Manager or his/her designee.
B. 
The report shall be made within five (5) days after the purchaser or lessee has taken possession. It shall include a general description of all goods, commodities or ware-dispensing devices installed in the premises by purchaser or lessee.
[CC 1984 §8-20; Rev. M.C. 1963 §31.10; Ord. No. 3140 §8-10; Ord. No. 4944 §1, 7-18-2005]
Unless otherwise provided, all licenses and applications shall be in the form as may be prescribed by the City Manager or his/her designee who shall receive the applications and issue the licenses. No license shall be issued until the amount prescribed therefor shall have been paid and unless it has been signed by the Mayor and the City Manager or his/her designee. The license shall have the corporate Seal of the City affixed thereto.
[CC 1984 §8-21; Rev. M.C. 1963 §31.13; Ord. No. 3140 §8-13]
Each license granted by the City shall be carefully preserved and displayed in a conspicuous place in the place of business authorized to be conducted by the licensee.
[CC 1984 §8-22; Rev. M.C. 1963 §31.15; Ord. No. 2908 §1, 3-3-1969; Ord. No. 3140 §8-15; Ord. No. 4235 §1, 9-6-1988; Ord. No. 4944 §1, 7-18-2005]
A. 
Any merchant, business or occupation required to pay a license fee based on gross receipts shall keep accurate and proper books of account. Each business or occupation required to pay a license fee based on the number of regular employees or associates shall keep a proper and accurate record of all persons employed or associated by or with such business or occupation and the periods of time of such employment or association.
B. 
These records shall always be open to inspection by the City Manager or his/her designee or any certified public accountant employed by the City.
C. 
The inspection shall be for the purpose of auditing or examining the books or records of any licensee or any applicant for any license for the purpose of determining the truthfulness or accuracy of any statement made by the applicant in his/her application for license or in the payment of the license tax provided for in this Chapter.
[CC 1984 §8-23; Rev. M.C. 1963 §31.16; Ord. No. 3140 §8-16; Ord. No. 3409 §§5 — 6, 6-6-1977; Ord. No. 5028 §1, 6-4-2007]
A. 
Each person for whom a license tax is provided by this Chapter, the amount of which license tax is to be computed upon the annual gross receipts of such person, shall furnish the City prior to January thirty-first (3lst) of each year a correct statement in writing of the amount of such annual gross receipts. This statement shall not be made public nor used by the City except for the purpose of establishing a correct basis for fixing and collecting the amount of the license tax, prosecuting violations of this Chapter, establishing City revenue earnings in order to purchase appropriate insurance coverage and establishing base line revenue earnings for redevelopment projects.
B. 
The issuance of any license may be withheld until all the requirements of this Chapter have been fulfilled.
C. 
The statement shall be verified by an affidavit of the merchant, business or occupation or officer thereof making it, if residing within the City or, if not a resident, then by some credible person duly authorized to do so.
[CC 1984 §8-24; Rev. M.C. 1963 §31.16; Ord. No. 3140 §8-17; Ord. No. 4235 §4, 9-6-1988]
A. 
Any person for whom a license tax is provided in this Chapter, the amount of which license tax is to be computed upon the number of regular employees or associates of such person, shall furnish the City prior to January fifteenth (l5th) of each year a correct statement in writing of the number of such regular employees or associates. This statement shall not be made public nor used by the City except for the purpose of establishing a correct basis for fixing and collecting the amount of license tax and prosecuting violations of this Chapter.
B. 
All employment records including copies of reports for Federal unemployment tax purposes shall be open to the inspection of the City Officials charged with the duty of issuing the license and collecting the fee for the license or to any other person designated by the City Manager. The issuance of any license may be withheld until all requirements of this Chapter have been fulfilled.
C. 
The statement shall be verified by the affidavit of the business or occupation or any authorized officer thereof making it.
[CC 1984 §8-30; Rev. M.C. 1963 §31.16; Ord. No. 2908 §2, 3-3-1969; Ord. No. 3140 §8-18; Ord. No. 4235 §1, 9-6-1988]
A. 
If any person, business or occupation, required by Sections 605.140 and 605.150 to file a statement of annual gross receipts or statement of the number of regular employees or associates, fails or refuses to file such statement on or before the date specified, he/she shall be subject to the penalties provided for in this Chapter.
B. 
In addition, the City Manager shall assess the aggregate amount of the gross receipts of such person, merchant, business or occupation at double their aggregate value or the City Manager shall assess the business or occupation or license tax based upon the number of regular employees or associates at double the number of regular employees or associates of the business or occupation. The aggregate value of gross receipts or number of regular employees or associates shall be ascertained by the best information available to the City Manager.
[CC 1984 §8-31; Rev. M.C. 1963 §31.17; Ord. No. 3140 §8-19; Ord. No. 4235 §1, 9-6-1988; Ord. No. 4944 §1, 7-18-2005]
A. 
A licensee or applicant for license under this Chapter who was required to file a sales tax return with the State shall, upon demand by the City Manager or his/her designee, file with the City Manager or his/her designee a verified copy of any State sales tax return made by such licensee or applicant within a period of three (3) years preceding such demand.
B. 
Refusal or failure to comply with this Section shall be deemed cause for revocation of any license previously issued or cause for refusal to grant any license applied for.
[CC 1984 §8-32; Rev. M.C. 1963 §31.18; Ord. No. 3140 §8-20; Ord. No. 4235 §1, 9-6-1988; Ord. No. 4944 §1, 7-18-2005]
No license shall be issued to any merchant, business or occupation until all financial obligations including personal property taxes, other license fees, permit fees or inspection fees, required to have been paid by the merchant, business or occupation to the City have been paid. Receipts for all taxes and fees shall be exhibited to the City Manager or his/her designee, on demand.
[CC 1984 §8-33; Rev. M.C. 1963 §31.20; Ord. No. 3140 §8-21]
Any act or duty required or authorized to be performed under the provisions of this Chapter 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. The president or other authorized person shall be personally subject to all penalties provided for violation of the applicable provisions of this Chapter as may relate to such acts or duties.
[CC 1984 §8-34; Rev. M.C. 1963 §31.21; Ord. No. 3140 §8-22]
A. 
Any license issued under this Chapter may be revoked for any of the following reasons in addition to any other reason specified in this Chapter:
1. 
Any failure to comply with or any violation of any provisions of this Chapter by any licensee;
2. 
Violation of the terms and conditions upon which the license was issued;
3. 
Violation of any ordinance of the City regulating the business, activity or thing licensed;
4. 
Failure of the licensee to pay any tax or obligation due to the City and referred to in Section 605.180 of this Chapter;
5. 
Illegal or improper issuance of the license, excepting when such improper issuance was due only as a result of the City's error;
6. 
Any misrepresentation or false statement in the application for such license; and
7. 
Causing, maintaining or assisting in the cause or maintenance of a nuisance whether public or private.
B. 
Revocation of any license shall be in addition to any other penalty or penalties prescribed in this Chapter.
[CC 1984 §8-40; Rev. M.C. 1963 §31.22; Ord. No. 3140 §8-23; Ord. No. 4235 §1, 9-6-1988; Ord. No. 4944 §1, 7-18-2005]
A. 
In any case in which complaint shall be made to the Council that cause exists for the revocation of a license issued under the provisions of this Chapter, the following procedure shall govern:
1. 
The Council shall set a hearing to consider the question of revocation;
2. 
At least ten (10) days prior to said hearing, written notice shall be mailed to the licensee at his/her last known address as shown in the records of the City Manager or his/her designee advising the licensee of the time and place of the hearing and the reason for considering the revocation of his/her license;
3. 
During the pendency of this hearing before the Council, the licensee shall be permitted to continue the operation of his/her business;
4. 
At the hearing set by the Council, the Council shall hear all relevant evidence justifying the revocation of the license and all relevant evidence justifying the retention of the license; and
5. 
The affirmative vote of a majority of a quorum of the Council shall be necessary to revoke any license.
[CC 1984 §8-41; Rev. M.C. 1963 §31.23; Ord. No. 3057 §3, 9-18-1972; Ord. No. 3140 §8-24]
A. 
All license fees provided for in this Chapter or any amendment thereto shall be deemed delinquent if not paid on the date due and payable. Any merchant, business or occupation so delinquent in the payment of such license shall be required to pay to the City an additional ten percent (10%) of the amount for the first (1st) month or part thereof of such delinquency and one percent (1%) for each additional month or part thereof that such delinquency continues in addition to any other penalty prescribed in this Chapter or by ordinance.
B. 
Any merchant, business or occupation making a statement in the application for a license under this Chapter showing the annual gross receipts in an amount less than the true amount, 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 the license fee, shall pay to the City the additional amount of the license fee found to be due, plus a penalty of twenty-five percent (25%) of such additional amount plus one percent (1%) per month or fraction thereof on the additional amount from the date when the original license fee became due and payable, in addition to any other penalty described by this Chapter.
C. 
In addition to any other penalty imposed, any merchant, business or occupation who fails to comply with or who violates any provision of this Chapter shall be deemed guilty of a misdemeanor. Upon conviction he/she shall be subject to a fine of not less than twenty-five dollars ($25.00) nor more than five hundred dollars ($500.00) or by imprisonment for not more than thirty (30) days or by both such fine and imprisonment for each offense or violation. Each day such failure to comply or such violation continues shall be deemed a separate offense.
[CC 1984 §8-42; Rev. M.C. 1963 §31.24; Ord. No. 3140 §8-25]
The provisions of this Chapter 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 prohibited by law from licensing or regulating.