Cross References — As to dog licenses, §§210.100 — 210.110; as to license for moving of buildings, §§500.110 — 500.160; as to finance and taxation regulations generally, ch. 135; as to payment of taxes, fees, etc., as being prerequisite to issuance of license, §135.030; valid operator's license required, §380.020; as to display of state vehicle license plates, §380.060; as to city motor vehicle licenses, §380.170 et seq.
[R.O. 2010 §605.010; CC 1970 §14-1; Ord. No. 1489 §§1-1 — 1-7, 3-24-1970; Ord. No. B14-22, 10-17-2022]
For the purposes of this Chapter, the following words and phrases
shall have the meanings respectively ascribed to them by this Section:
Gross receipts during the license year.
Every person, firm, association or corporation, their lessees,
and their 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, article,
utility or commodity specified in this Chapter or in any other provision
of this Code or in any ordinance of the City, within the City; except
as may be otherwise provided by ordinance or this Code.
All license and permit fees and taxes levied on or required
to be paid, as herein provided, by any merchant, business, or occupation.
The aggregate amount of all sales and shall include the receipt
of cash, credits and property of any kind or nature without any deduction
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, 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:
Receipts of taxes levied by State and Federal Governments and
collected by the seller.
Sales for delivery outside the State to non-residents of the
State.
Receipts of traded merchandise recorded as cash receipts and
resold and recorded as a sale upon such resale.
Interdepartmental sales within the organization of the seller.
Such part of the sales price of property returned by the purchaser
as is refunded either in cash or by credit.
Receipts of refundable deposits; except, that portion of refundable
deposits forfeited and taken into the gross receipts of the seller.
Any business operated in a residential dwelling involving
the performance of home-based work that manufactures, provides, or
sells goods or services and that is owned and operated by the owner
or tenant of the residential dwelling.
A home-based business qualifies as a no impact home-based
business if:
The total number of employees and clients on-site at one (1)
time does not exceed the occupancy limit for the residential dwelling;
and
The activities of the business:
Are limited to the sale of lawful goods and services;
May involve having more than one (1) client on the property
at one (1) time;
Do not cause a substantial increase in traffic through the residential
area;
Do not violate any parking regulations established by the political
subdivision;
Occur inside the residential dwelling or in the yard of the
residential dwelling; and
Are not visible from the street.
Any lawful occupation performed by a resident within a residential
home or accessory structure, which is clearly incidental and secondary
to the use of the dwelling unit for residential purposes and does
not change the residential character of the residential building or
adversely affect the character of the surrounding neighborhood.
Any occupation in connection with a home-based business and
the performance of home-based work for which there is no sign or display
that will indicate from the exterior that the building is being utilized
in whole or in part for any purpose than that of a dwelling; it does
not cause a substantial increase in traffic through the residential
area; it does not violate any parking regulations established by the
City; it occurs solely inside the residential dwelling or in the rear
yard of the residential dwelling; it is not visible from the street;
and no mechanical equipment shall be used except such as is permissible
for purely household purposes.
All licenses and permits required to be secured or had, as
herein provided, by any merchant, business, or occupation.
Shall begin on January first (1st), or, in the case of those
newly established, at the beginning of doing business, and shall end
on the December thirty-first (31st) next; except, that any merchant,
business or occupation whose license fee is computed on the basis
of annual gross receipts may, but only upon prior approval by the
City Clerk, elect a license year which shall coincide with the merchants,
business or occupation's accounting and Federal tax fiscal year.
Every person, firm, association or corporation, their lessees,
and their trustees or receivers appointed by any court whatsoever,
engaged in the selling of any goods, wares or merchandise at any store,
stand or place occupied for that purpose within the City; except as
may be otherwise provided by ordinance or this Code.
[R.O. 2010 §605.020; CC 1970 §14-2; Ord. No. 1489 §1-8, 3-24-1970; Ord. No. B14-22, 10-17-2022]
A.
Every
merchant, business or occupation, other than a no impact home-based
business, before operating as such, or, if not now licensed, before
continuing as such, shall make application for, and procure and pay
for, a license therefor, to the City Clerk, pursuant to the provisions
set forth in this Chapter or as otherwise provided by ordinance or
this Code, and the merchant, business or occupation shall set forth
truly all information required by the application.
B.
Each
applicant for a business license under this Chapter shall submit a
statement from the Missouri Department of Revenue pursuant to Section
144.083.4, RSMo., stating no tax is due, which statement is a prerequisite
to the issuance or renewal of a City business license. The statement
required by this Section shall be dated within ninety (90) days of
submission of the business license application or renewal application.
[R.O. 2010 §605.030; CC 1970 §14-3; Ord. No. 1489 §1-9, 3-24-1970; Ord. No. B10-13 §7, 12-2-2013; Ord. No. B14-22, 10-17-2022]
A.
Flat Fee. Any business, profession, occupation, or trade conducted
within a residential property, other than a no impact home-based business
and except as otherwise provided by Code or ordinance, shall pay within
one (1) month after the beginning of the license year an annual license
fee of twenty-five dollars ($25.00). Such fees shall be due and payable
at the time of commencing of operations or business in the City and
thereafter within one (1) month after the beginning of the license
year. This license fee shall not be prorated for less than a full
year.
B.
Gross Receipts. Every merchant, business or occupation in the City
required to pay a license fee based on gross receipts, and except
as provided for elsewhere in this Code or ordinances of the City,
shall pay an annual license fee based on the actual gross receipts
of such merchant, business or occupation for the entire preceding
license year, and 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 license year which shall be
filed by such merchant, business or occupation at or before the time
of commencement, and the parties shall, within one (1) month after
the end of such prorated license year, file an estimated return for
the ensuing license year and pay at that time a license fee based
on the estimate, provided that within one (1) month after the end
of each of the periods of estimated gross receipts, such merchant,
business or occupation shall file a statement of actual gross receipts
and shall pay an additional tax, if any, based on the actual gross
receipts, provided that any payment of a license fee based on estimated
or actual gross receipts which shall be 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.
[R.O. 2010 §605.040; CC 1970 §14-4; Ord. No. 1489 §1-10, 3-24-1970]
No license shall be assignable or transferable.
[R.O. 2010 §605.050; CC 1970 §14-5; Ord. No. 1489 §1-11, 3-24-1970]
A separate license shall be obtained for each stand, store or
place of business conducted, operated or maintained by every merchant,
business or occupation for which a license is required, and the City
Clerk shall be notified of any change of address within seven (7)
days after such change.
[R.O. 2010 §605.060; CC 1970 §14-6; Ord. No. 1489 §1-12, 3-24-1970]
Whenever any applicant for a license is engaged in more than
one (1) occupation or business at the same address, such applicant
may, at his/her option, in lieu of making application and paying for
a separate license for each such occupation or business, make application
and pay for the occupation or business license for only the major
or principal business or occupation of the applicant at such address.
[R.O. 2010 §605.070; CC 1970 §14-7; Ord. No. 1489 §1-13, 3-24-1970]
Any merchant, business or occupation which shall sell or lease
any portion of its stand, store or place of business to another whose
sales 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 Clerk. Such report
shall be made within five (5) days after such purchaser or lessee
has taken possession and shall include a general description of all
goods, commodities or ware dispensing devices installed in the premises
by such purchaser or lessee.
[R.O. 2010 §605.080; CC 1970 §14-8; Ord. No. 1489 §1-14, 3-24-1970]
The City Clerk shall prescribe the form of all licenses and
applications therefor and shall receive the applications and issue
the licenses, however, except as otherwise provided by ordinance or
this Code, no license shall be valid for any purpose unless signed
by the City Administrator and City Clerk.
[R.O. 2010 §605.100; CC 1970 §14-10; Ord. No. 1489 §1-16, 3-24-1970]
The City Clerk shall keep a complete record of all licenses
issued, showing the nature of the license, its date of issuance and
to whom issued and address for which issued.
[R.O. 2010 §605.110; CC 1970 §14-11; Ord. No. 1489 §1-17, 3-24-1970]
All licenses granted by the City shall be carefully preserved
at the address for which issued as shown thereon and be available
for examination during normal business hours by any duly authorized
agent of the City.
[R.O. 2010 §605.120; CC 1970 §14-12; Ord. No. 1489 §1-18, 3-24-1970]
The City Clerk, or any deputy or agent or certified public accountant
employed by him/her, shall have the right at all reasonable times
during regular business hours, to audit or examine the books and records
of the applicant for any license, for the purpose of determining the
truthfulness and accuracy of any statements made by the applicant
in his/her application for license or in the payment of this license
tax.
[R.O. 2010 §605.130; CC 1970 §14-13; Ord. No. 1489 §1-19, 3-24-1970]
Every person for whom a license is provided herein, the amount
of which license is to be computed upon the annual gross receipts
of such person, shall furnish the City with a correct statement in
writing, showing the amount of such annual gross receipts, which statement
shall not be made public or used by the City except for the purpose
of establishing a correct basis for fixing and collecting the amount
of the license herein provided. All books of account showing the amount
of such annual gross receipts shall be open to the inspection of the
City Officials charged with the duty of issuing the license herein
provided and collecting for the same, and the issuance of any such
license may be withheld until all the requirements have been fulfilled.
[R.O. 2010 §605.140; CC 1970 §14-14; Ord. No. 1489 §1-20, 3-24-1970]
No license or permit shall be issued to any merchant, business
or occupation so long as the merchant, business or occupation shall
have failed to pay any other obligation then due and owing to the
City.
[R.O. 2010 §605.150; CC 1970 §14-15; Ord. No. 1489 §1-21, 3-24-1970; Ord. No. 17-96 §1, 9-16-1996]
A.
Delay In Payment. All license fees provided for in this
Chapter or elsewhere in this Code, or by ordinance shall be deemed
delinquent if not paid on the date due and payable and any merchant,
business or occupation so delinquent shall be required to pay to the
City Clerk an additional ten percent (10%) of the amount due for the
first (1st) month of the delinquency and one percent (1%) for each
month or part thereof that the delinquency shall thereafter continue,
in addition to any other penalty prescribed herein.
B.
False Statements Causing Reduction In Payment. Any merchant,
business or occupation which shall make a false statement which shall
cause a reduction in any license fee shall be required to pay to the
City Clerk 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 herein.
C.
Revocation. Any failure to comply with, or any violation
of, any provision of this Chapter, by any licensed merchant, business
or occupation, shall be cause for revocation of such license by the
Board of Aldermen upon recommendation of the City Administrator, and
the revocation shall be in addition to any other penalties prescribed
herein.
D.
Non-Compliance Or Violation A Misdemeanor. Any failure to
comply with, or any violation of, any provision of this Chapter, shall
be a misdemeanor and each day such failure to comply or such violation
continues shall be deemed a separate offense.
E.
Action By The Prosecuting Attorney And Police Department. In the case of any non-compliance or violation of this Chapter,
the Prosecuting Attorney shall, at the request of the City Administrator,
file a complaint in the Municipal Court of the City of Glendale asking
that the Court impose a fine and also requesting the Court to issue
an order requiring the business which is in non-compliance or violation
of this Chapter to suspend its operations until such business obtains
a license and pays all applicable delinquent fees and fines. The Police
Department of the City of Glendale shall serve a copy of any such
complaint filed by the Prosecuting Attorney and a notice of the date
of the hearing on the owner, manager or other employee of such business.
F.
Suspension Of Business Operations In The City. If pursuant to a complaint filed by the Prosecuting Attorney under Subsection (E) of this Section, there is a showing of any non-compliance or violation of this Chapter, including without limitation, the failure to obtain a license or any renewal thereof or continuing operations after such license has been revoked pursuant to this Section, the Municipal Court of the City shall have authority to issue an order requiring such business to suspend its operations in the City until such business obtains a license and pays all applicable delinquent fees and fines. The Police Department of the City shall serve a copy of any order issued by the Municipal Court of the City on the owner, manager or other employee of such business, and the Police Department of the City shall have the authority to close down the business pursuant to such order.
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 Glendale.
[R.O. 2010 §605.160; CC 1970 §14-17; Ord. No. 1489 §1-23, 3-24-1970; Ord. No. B10-13 §8, 12-2-2013]
All businesses and occupations, as defined in this Chapter, and except as otherwise provided by this Code, by ordinance or by statute of the State of Missouri, shall pay to the City Clerk, at such times as provided in this Chapter, a minimum annual license fee of twenty-five dollars ($25.00) or annual license fees of one dollar ($1.00) for one thousand dollars ($1,000.00) of gross receipts in accordance with Section 605.030, whichever is greater.
[1]
Editor's Note: Former Section 605.170, Fees — Other
Businesses and Occupations, adopted and amended by R.O. 2010 §605.170;
CC 1970 §14-18 and 3-24-1970 by §1-24 of Ord. No. 1489,
was repealed 12-2-2013 by §8 of Ord. No. B10-13.
[R.O. 2010 §605.180; CC 1970 §14-16.1; Ord. No. 6-73 §1, 2-27-1973]
All banks and savings and loan companies, except such Federal
Banks as shall be exempt from City taxation, shall pay to the City
Clerk an annual license fee of five hundred dollars ($500.00) and
shall pay no other license fee based on gross business or otherwise.
[R.O. 2010 §605.190; CC 1970 §14-17.1; Ord. No. 6-82 §1, 3-23-1982]
Any business in the City maintaining an electronic game or pinball
game shall pay a license fee of twenty-five dollars ($25.00) per year
for each such game maintained in such business. No business shall
keep or maintain more than a total of three (3) such electronic and/or
pinball games in its business quarters.
[R.O. 2010 §605.200; C.O. 1948 c. 10 §6-1; CC 1970
§14-19; Ord. No. 864 §1, 9-9-1949]
Any builder or contractor in the business of constructing or erecting homes, residences or commercial buildings of any nature whatsoever shall, before being issued a permit for the construction of any homes, residences or commercial buildings in the City and before commencing the work thereon, secure from the City Clerk, in such form as the City Clerk shall provide, a license to do such building and construction work in the City. Notwithstanding the provisions of Section 605.010 hereof, such license shall expire one (1) year from the date of issue. The fee therefor shall be twenty-five dollars ($25.00).
