[CC 1988 §13-69; Ord.
No. 2470 §51, 7-17-1973; Ord. No. 3396 §1, 2-23-2000; Ord.
No. 3986 §2, 9-16-2013]
License fees, as specified in this Article, for each category
of business, profession, occupation and activity shall be paid to
the issuance of any license to engage in any such category of business,
profession, occupation or activity.
[CC 1988 §13-70; Ord.
No. 2470 §52, 7-17-1973; Ord. No. 2698 §1, 1-19-1981; Ord.
No. 3396 §1, 2-23-2000; Ord. No. 3986 §2, 9-16-2013]
Of the license fee to be paid for any such license, the applicant
shall pay as many twelfths (12ths) as there are months (part of a
month counted as a month) remaining from the date of the license to
the next succeeding July 1.
[CC 1988 §13-71; Ord.
No. 2470 §53, 7-17-1973; Ord. No. 3396 §1, 2-23-2000; Ord.
No. 3986 §2, 9-16-2013]
The City Manager may elect to refund a portion of the amount
of fee already paid, prorated for the balance of the license period,
upon notification by a licensee of his/her voluntary retirement from
business; and he/she shall prorate for the balance of any license
period the license fee of any business commenced after the beginning
of the license period.
[CC 1988 §13-72; Ord.
No. 2470 §54, 7-17-1973; Ord. No. 3396 §1, 2-23-2000; Ord.
No. 3986 §2, 9-16-2013]
A.
Except as provided in this Section, no rebate or refund of any license
fee or part thereof shall be made by reason of the non-use of such
license or by reason of a change of location or business rendering
the use of such license ineffective.
B.
The City Clerk shall have the authority to authorize refund of a
license fee or prorated portion thereof where:
1.
The license fee was collected through an error.
2.
Some particular hardship might be involved.
3.
The licensee has been prevented from enjoying the full license
privilege due to his/her death, or incapacity to engage in such business.
4.
The licensee has entered the armed services of the United States
and is thereby rendered unable to conduct such business.
5.
The licensed business is forced to close before the expiration
of the license period by reason of the taking over of the business
or licensed premises by the United States Government, the State or
this City.
6.
The licensed business was destroyed by fire or other casualty
through no fault of the licensee.
[CC 1988 §13-73; Ord.
No. 2470 §55, 7-17-1973; Ord. No. 3396 §1, 2-23-2000; Ord.
No. 3986 §2, 9-16-2013]
A rebate or refund as provided in Section 605.480 shall be based upon the number of months in the license period remaining after the occurrence of the event relied upon for rebate.
[CC 1988 §13-74; Ord.
No. 2470 §56, 7-17-1973; Ord. No. 3396 §1, 2-23-2000; Ord.
No. 3764, 3-17-2008; Ord. No. 3986 §2, 9-16-2013]
A.
The following license fees are hereby levied and shall be paid annually,
unless otherwise indicated, on all occupations, trades, vocations
and businesses as shown in the following schedule:
B.
The following list of businesses are not required to pay a fee for
a business license per Section 71.620, RSMo.:
|
Certified public accountant
| |
|
Chiropodist
| |
|
Chiropractor
| |
|
College professor
| |
|
Dentist
| |
|
Duly accredited Christian Science practitioner
| |
|
Lawyer
| |
|
Minister of the Gospel
| |
|
Optometrist
| |
|
Physician
| |
|
Priest
| |
|
Real estate salesperson
| |
|
Surgeon
| |
|
Teacher
|
[CC 1988 §13-75; Ord.
No. 2470 §57, 7-17-1973; Ord. No. 3396 §1, 2-23-2000; Ord.
No. 3986 §2, 9-16-2013]
All licenses shall be issued for a full fiscal year, and a fiscal
year shall commence July 1 and end June 30. All occupational licenses
shall expire on June 30 and shall become due on July 1 of each year.
[CC 1988 §13-76; Ord.
No. 2470 §58, 7-17-1973; Ord. No. 3396 §1, 2-23-2000; Ord.
No. 3953 §1, 11-19-2012; Ord. No. 3966 §1, 1-21-2013; Ord.
No. 3986 §2, 9-16-2013]
A.
All occupational licenses are due July 1. If a license fee is not
paid in full within thirty (30) days of July 1, such a failure to
obtain an occupational license shall:
1.
Constitute a misdemeanor and, upon conviction, a minimum fine
of twenty-five dollars ($25.00) and a maximum fine of one hundred
dollars ($100.00) shall be imposed;
2.
Cause the occupational license to automatically be revoked;
3.
Except as otherwise provided by law, the interest provisions
of Section 144.170, RSMo., and penalty provisions of Section 144.250,
RSMo., relating to delinquent sale taxes shall apply to delinquent
licenses due.
B.
Daily licenses not issued prior to commencement of business shall
have a ten-percent penalty added to the license fee.
