City of Pevely, MO
Jefferson County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
Cross References: As to alcoholic beverage licenses and permits, §§600.010 — 600.100; as to kennel operations, §§205.290 — 205.300; as to sexually oriented business, regulation and licensing - application for license and renewal, §§210.740 — 210.850; as to utility license tax, §§610.010 — 610.040; as to flea markets §§615.010 — 615.140; as to mechanical amusement devices §§620.010 — 620.090; as to peddlers and solicitors §§625.010 — 625.150; as to tattoo establishments §§630.010 — 630.130; as to hotel-motel sales tax §§130.175 — 130.176.
[Ord. No. 1386 §1, 10-19-2015[1]]
A. 
The purpose of this Chapter is to require all corporations, institutions, persons, merchants, manufacturers, commercial enterprises, businesses, dealers, trades, avocations, service occupations, pursuits and callings within the City to secure a business license, unless expressly exempted herein or by State statute. The authority for this Chapter is granted to the City as a City of the Fourth Class by and in accordance with Chapter 94, RSMo., as amended.
B. 
The license fee provided for in this Chapter is assessed pursuant to the terms of this Chapter for the purpose of generating revenue for the City and is to be paid by all corporations, institutions, persons, merchants, manufacturers, commercial enterprises, businesses, dealers, trades, avocations, service occupations, pursuits and callings, unless expressly exempted herein or by State statute, for the privilege of engaging in and doing business in the City.
[1]
Editor's Note: This ordinance also repealed former Ch. 605, Business Regulations, which was adopted 12-16-2013 by §1 of Ord. No. 1317.
[Ord. No. 1386 §1, 10-19-2015]
The following words, terms and phrases, when used in this Chapter, shall have the meanings ascribed to them in this Section, except where the context clearly indicates a different meaning:
ANNUAL GROSS RECEIPTS OF MERCHANTS
Any and all money, cash, credit, services, fees, receipts, commissions, property, or other consideration obtained by a merchant in exchange for those activities within the City set forth in the definition of merchant herein, during the last completed fiscal year preceding the December 31 prior to each license year. In calculating gross receipts, no deductions shall be made for the costs of items sold, materials, labor, service costs, interest, overhead, or other costs of doing business.
HOME OCCUPATION
Any occupation or activity which is clearly incidental and secondary to the use of the premises for dwelling purposes and which is carried on wholly within the main building or accessory building by a member of the family residing on the premises, provided that no person not a resident on the premises is employed, no stock-in-trade is kept or commodities sold, no internal or external alterations or special construction of the premises are involved, no equipment shall be used which creates offensive noise, vibration, sound, smoke, dust, odors, heat, glare, x-ray, no electrical disturbance to radio or television instruments, no generation of substantial volumes of vehicular or pedestrian traffic or parking demand is created and in connection with which there is no advertising sign displayed other than a nameplate not exceeding two (2) square feet in area and there is no other exterior indication that a business is located in the dwelling. When within the above requirements permitted, home occupations, include, but are not limited to, the following:
1. 
Art studio;
2. 
Babysitting, limited to four (4) children at one (1) time, subject to State regulation;
3. 
Dressmaking or tailoring;
4. 
Home crafts, provided that no machinery or equipment is used other than that customarily found in a home;
5. 
Taxidermy;
6. 
Teaching, including music instruction, limited to not more than two (2) pupils at one (1) time;
7. 
Home bakeries;
8. 
Home occupations shall not be interpreted to include barbershops, beauty shops, child- or day-care centers, nursery schools, auto repairing, antique shops, sign painting, restaurants, merchant business, plumbing and electrical appliance shops, stables, kennels or animal hospitals or any light or other manufacturing or assembling operations.
LICENSEE
Every person required to have a current license or holding a license hereunder.
LICENSE OFFICIAL
The City Clerk or his/her designee; however, all licenses issued by the City shall bear the signatures of both the City Clerk and the Mayor.
LICENSE YEAR
The license year shall commence on January 1 of each calendar year and terminate on December 31 of the same calendar year.
MANUFACTURER
Every person, including individuals, sole proprietorships, partnerships, or other forms of business enterprises, to the broadest and furthest extent as is now or hereafter defined under Section 150.300, RSMo., which is engaged in treating, processing, refining, improving, combining, fabricating, assembling or otherwise adding to the usability, value or appearance of commodities, goods, or other personal property within the City regardless of where the sale of such manufactured commodities, goods or other personal property terminates, and regardless of whether such manufacturing is done for sale upon order or for sale upon expected or anticipated demand for the manufactured commodities, goods, or other personal property.
MERCHANT
Every person, including individuals, sole proprietorships, corporations, partnerships, or other forms of business enterprises, to the broadest and furthest extent as is now or hereafter defined under Sections 150.010, 150.020, 150.030, RSMo., which sells or leases goods, wares or merchandise, including food or beverages, at or in any store, stand, place or vehicle in the City, from stock or inventory normally located within the City or from catalog stores and similar operations within the City, directly to ultimate consumers for use or consumption, and not to others for further processing or resale to ultimate consumers and including such sales which are accommodation sales.
PERSON
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.
PRINCIPAL
Any person, corporation, partnership, or other form of business enterprise which owns, in whole or in part, or helps manage, a business, service occupation, trade, person, merchant, or manufacturer. "Principal" shall, include, but not be limited to, directors, officers, managers, partners, and sole proprietors.
SALE
Any transfer, exchange or barter of tangible personal property for a consideration of money, property or service, or any combination thereof.
SERVICE OCCUPATION
All callings, businesses, business enterprises, dealers, trades, avocations, pursuits and professions, to the broadest and furthest extent as is now or hereafter defined under Section 94.110, RSMo., that is not exempt from licensing or taxation by law, not included herein as a merchant or manufacturer and not excluded by terms of this Chapter.
TAXABLE GROSS RECEIPTS OF MERCHANTS
For purposes of this Chapter only, taxable gross receipts of merchants shall be computed by excluding or subtracting from the annual gross receipts of merchants the following items, provided that said items are documented in books of accounts:
1. 
Receipts for taxes levied by State and Federal governments and collected by the licensee;
2. 
Receipts of traded merchandise recorded as cash receipts and placed in inventory for resale;
3. 
Cash and trade stamp discounts allowed and taken on sales;
4. 
Value of property accepted as part of the purchase price and held for subsequent resale;
5. 
Receipts of refundable deposits, except that portion of refundable deposits forfeited by the customer and kept by the licensee;
6. 
Such part of the sales price of goods, wares, merchandise or personal property returned by a customer which is refunded either in cash or by credit;
7. 
In the case of a parent company whose books of record reflect the sales of its subsidiary or subsidiaries outside of the City or within the City, but separately licensed, the receipts of sales of such subsidiary or subsidiaries may be excluded;
8. 
Receipts from any office located in the City which is operated predominantly as a billing office for other offices located outside of the City;
9. 
Collections for others where the licensee is acting as an agent or trustee, but only to the extent that said collections are paid to those for whom collected;
10. 
Transfer of like items from a licensee to independent dealers for resale, provided that the licensee does not profit from the transfer. "Like items" are defined as goods of the type normally dealt with by the licensee.
11. 
International sales within the organization of the seller;
12. 
Receipts from the sale of gasoline or diesel fuels.
[Ord. No. 1386 §1, 10-19-2015]
A. 
Business License. It shall be unlawful for any business, service occupation, trade, person, merchant or manufacturer to conduct, pursue, carry on or operate within the City any business, trade, vocation, avocation, service occupation or profession mentioned in this Chapter without first having obtained a valid business license issued pursuant to this Chapter for the current license year unless expressly exempted in this Chapter or by State statute.
B. 
Separate License. A separate license must be obtained for each business, service occupation, trade, person, merchant or manufacturer required by this Chapter to be licensed. A business license shall not be construed to permit the business, service occupation, trade, person, merchant or manufacturer to which the license is issued to conduct operations at more than one (1) store, office, plant or location at the same time within the City. A business, service occupation, trade, person, merchant or manufacturer which operates at more than one (1) location is required to obtain a business license for each location.
C. 
Licenses For Two (2) Or More Operations At One (1) Location — Mixed Uses. A business, service occupation, trade, person, merchant or manufacturer conducting two (2) or more different operations at the same location shall not be required to file a separate application for each such operation. However, the license application shall specify each such operation to be covered by the license. The license fee shall be equal to the sum of all the fees for each operation so licensed. If the License Official finds that a single licensee's business activity in the City is mixed, but that one (1) type of activity so predominates a second activity so as to render the second activity merely incidental, the License Official, in his/her discretion, may characterize the licensee in accordance with the predominant activity or may determine that two (2) or more license activities are being operated. Final determination of the operation as either merchant, manufacturer, or both, or other business shall rest with the License Official, subject to the appeal procedure set forth herein at Section 605.030(G).
D. 
Single License To Two (2) Or More Persons Engaged In One (1) Business. A single license may be issued to two (2) or more persons, corporations, partnerships, or other forms of business enterprise engaged in a joint enterprise or joint venture for the same fee that would be charged a single person, corporation, partnership, or other form of business enterprise engaging in such an enterprise or venture.
E. 
No Outstanding Obligations To City. No license shall be issued to any business, service occupation, trade, person, merchant or manufacturer until all of its financial obligations to the City have been paid. Financial obligations, include, but are not limited to, personal property taxes, other license fees, sewer service fees, permit fees or inspection fees, which are required to be paid by such merchant or manufacturer to the City. No license or permit provided for or required under any provision of this Chapter or other ordinance of the City shall be issued by the License Official to any person until the City and County real property, personal property and license taxes for the year next preceding the year for which the license is issued have been paid and proof produced that all such taxes are currently paid in full.
F. 
Other Reasons For Non-Issuance. No license shall be issued to any business, service occupation, trade, person, merchant or manufacturer if:
1. 
The use is not permitted in the zoning district or the licensee fails to comply with other applicable ordinances; or
2. 
The use would constitute a public nuisance at the proposed location; or
3. 
The premises are in such a state of disrepair or uncleanliness that they would constitute a hazard to the health, safety, and welfare of any person patronizing such establishment or living adjacent to the premises as interpreted by the Zoning Enforcement Official.
In instances where, by nature of the poor condition of the parking lot, building, or other structure, or the uncleanliness of the premises by nature of junk, trash, dirt, or scrap materials, the enforcement officer finds that the site or structure is a hazard, a letter shall be sent to the prospective owner of the premises, licensee, and the Board of Aldermen explaining the hazards and suggesting means of correction. No license shall be issued to the business until such hazard is abated.
G. 
Appeals. Appeals from any determination of the License Official shall be made in the first instance to the License Official with evidence that the License Official's initial determination was incorrect, and then to the Board of Aldermen.
H. 
Display. Each licensee shall display his/her or its City business license in a conspicuous place at the location of operations authorized to be conducted by such license.
I. 
Recovery Of Collection Costs. If a business, service occupation, trade, person, merchant or manufacturer fails to apply for and obtain a business license as required by this Chapter, then, in addition to any other penalties allowed by this Chapter, the City shall be entitled to recover from such business, service occupation, trade, person, merchant or manufacturer any and all legal costs and attorneys' fees incurred by the City to collect said delinquent business license fees.
[Ord. No. 1386 §1, 10-19-2015]
A. 
The provisions of this Chapter shall not apply to any business, service occupation, trade, person, merchant or manufacturer which the City is prohibited from licensing or regulating by State statute or other superseding law.
B. 
The provisions of this Chapter shall not apply to persons 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, physician or surgeon. 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.
C. 
The provisions of this Chapter shall not apply to persons following for a livelihood the profession of veterinarian, architect, professional engineer, land surveyor, auctioneer, real estate broker or salesman, or insurance agents or brokers, unless those persons maintain a business office within the City.
D. 
A business license is not required for delivery within the City of goods purchased or acquired outside the City where there is no intent to evade the provisions of this Chapter.
E. 
A business license is not required for home occupations as defined in this Chapter.
[Ord. No. 1386 §1, 10-19-2015]
A. 
Application Must Be Completed And Submitted By Authorized Representative Of Business. Each business, service occupation, trade, person, merchant or manufacturer applying for a business license must complete and submit to the License Official an application therefor. Each application must be signed by an authorized representative of the business, service occupation, trade, person, merchant or manufacturer applying for a license. The authorized representative must certify that the information supplied on the application form is true and correct and sign the application. Written proof of current fire inspection must accompany all business license applications.
B. 
Application Forms To Be Provided By City. Application forms for business licenses shall be prepared or prescribed by the License Official or his/her designee and shall be made available by the License Official or his/her designee. Failure to obtain or receive an application form shall not, under any circumstances, excuse compliance with this Chapter.
C. 
Information Required. The application for a business licenses shall call for the following information:
1. 
General information required on all applications:
a. 
Name of establishment (and any other names used in the course of business);
b. 
Address of establishment (City address and home office address, if applicable);
c. 
State sales tax number;
d. 
Characterization by licensee of business as merchant or manufacturer;
e. 
Description of business activity;
f. 
Form of ownership (e.g., sole proprietorship, partnership, joint venture, corporation);
g. 
If corporation, limited liability company, limited partnership or partnership or other entity, where organized and whether licensed to do business in Missouri;
h. 
Date of last completed fiscal year as established and used for Federal income tax purposes.
2. 
Information required on all merchant applications. In addition to the information required above, merchants shall supply information pertaining to their annual gross receipts, including:
a. 
Date of fiscal year;
b. 
Statement as to whether information is actual or estimated;
c. 
Determination of annual gross receipts of merchants and taxable gross receipts of merchants, as defined herein;
d. 
Copies of completed Missouri sales tax returns.
3. 
Information required on all manufacturer applications. In addition to the information required above, manufacturers shall supply information pertaining to their employees, including:
a. 
Date of fiscal year;
b. 
Statement as to whether information is actual or estimated;
c. 
Number of employees during the fiscal year.
D. 
License Application And Fee — When Due.
1. 
New businesses and adjustments. All businesses, service occupations, trades, merchants and manufacturers which commence operations after the start of a license year must apply for a business license and pay the appropriate license fee before commencing operations. Notwithstanding Section 605.060(A), merchants, for their first license year, shall estimate taxable gross receipts for their first complete fiscal year and use this estimate in the computation of the license fee under Section 605.060(B) for their first license year. After completion of the merchant's first complete fiscal year, adjustments shall be made for actual taxable gross receipts to recompute the license fee for the first license year. The adjustment, if any, shall be taken on a future year's license application. Notwithstanding Section 605.060(A), manufacturers, for their first license year, shall estimate the number of employees for their first complete fiscal year and use this estimate in the computation of the license fee under Section 605.060(C) for their first license year. After completion of the manufacturer's first complete fiscal year, adjustments shall be made for actual number of employees to recompute the license fee for the first license year. The adjustment, if any, shall be taken on a future year's license application.
2. 
Business license renewal. Every business, service occupation, trade, person, merchant or manufacturer which is licensed and intends to operate during the next license year shall renew its business license and pay the appropriate license fee no later than January 31 of the new license year. Application for renewal of a business license shall be on the same form used for initial applications for business licenses. Applications for renewal must be accompanied by the fee required for the license.
3. 
Renewal of license by U.S. mail. The timely payment of a license tax due to the City which is delivered by United States mail to the municipality or County office designated by such municipality or County office to receive such payments shall be deemed paid as of the postmark date stamped on the envelope or other cover in which such payment is mailed. In the event any payment of tax due is sent by registered or certified mail, the date of the registration or certification shall be deemed the postmark date. No additional tax, penalty or interest shall be imposed by the City on any taxpayer whose payment is delivered by United States mail, if the postmark date stamped on the envelope or other cover containing such payment falls within the prescribed period on or before the prescribed date, including any extension granted, for making the payment. When the last day for making any license tax payment, including extensions, falls on a Saturday, a Sunday, or a legal holiday in this State, the payment shall be considered timely if the payment is made on the next succeeding day which is not a Saturday, Sunday or legal holiday.
E. 
Termination Of Business During License Year. Businesses, service occupations, trades, merchants or manufacturers that terminate operations prior to the end of a license year are not entitled to a refund of any part of their license fee.
F. 
Amendment Of Business License Application. If, during the period for which a license is issued pursuant to this Chapter, there is any change of information from that set forth in the original application or any renewal application, then written notice of the change in information must be given to the License Official within ten (10) days after such change. Amendments which involve a new business operation shall require a separate business license and payment of fee, as required herein by Section 605.050(D)(1).
G. 
Documentation. The licensee or applicant shall furnish documentation of information supplied on the license application upon request by the License Official. All business, service occupation, trade, person, merchants and manufacturers shall keep proper books of account or records, and shall enter therein an account of all the gross receipts of such business, service occupation, trade, person, merchant or manufacturer or such other information as is necessary to ascertain the amount of the license fee. The books of account and records shall be open to inspection by the License Official or his/her designee during regular business hours for the purpose of auditing or examining the books or records of the business, service occupation, trade, person, merchant or manufacturer for the purpose of determining the truthfulness of any statements made by the business, service occupation, trade, person, merchant or manufacturer in his/her or its application for license or in the payment of the license fee.
H. 
Evidence Of Workers' Compensation Insurance. If the licensee or applicant is subject to the provisions of Chapter 287, RSMo., the licensee or applicant shall furnish evidence of workers' compensation insurance.
[Ord. No. 1386 §1, 10-19-2015]
A. 
Generally. There shall be three (3) different methods for calculating license fees. The method to be used to calculate license fees will be determined in accordance with the classification of the licensee or applicant for a license by the License Official. A Type I license fee shall apply to merchants. A Type II license fee shall apply to manufacturers. A Type III license fee shall apply to other businesses, service occupations and trades. Calculation of business license fees shall be based on the last completed fiscal year of the business, service occupation, trade, person, merchant or manufacturer as of December 31 preceding each license year. For example, if the license year is for January 1 to December 31, 2015, the business license fees would be based on the last completed fiscal year as of December 31, 2015.
B. 
Type I License Fee — Merchants. Each merchant shall pay an annual business license fee of the greater of:
1. 
One hundred dollars ($100.00); or
2. 
Fifty cents ($0.50) per each one thousand dollars ($1,000.00) in taxable gross receipts of merchants on all sales within the City.
C. 
Type II License Fee — Manufacturers. Each manufacturer shall pay an annual business license fee of the greater of:
1. 
One hundred dollars ($100.00); or
2. 
Sixty dollars ($60.00) per employee with a maximum cap of three thousand dollars ($3,000.00) per manufacturing business.
D. 
Type III License Fee — All Other Businesses, Service Occupations And Trades. The fee for issuance of a license for all other businesses, service occupations and trades not included in Sections 605.060(B) and (C) and enumerated in this Chapter, unless otherwise exempt pursuant to this Chapter, shall be forty dollars ($40.00) per annum.
E. 
The license fees under the provisions of this Chapter shall not apply to any non-profit corporations organized or authorized to do business in the State under the provisions of Chapters 352 (Religious and Charitable Associations), 353 (Urban Redevelopment Corporations), or 355 (General Not-For-Profit Corporations), RSMo., or non-profit entities, except as otherwise provided herein.
[Ord. No. 1386 §1, 10-19-2015]
A. 
The license fee provided in this Chapter shall be paid by every business, service occupation, or trade doing business in the City.
B. 
A license tax shall be paid by all amusements, exhibitions, shows, performances and all other vocations and business whatsoever, and all others pursuing like occupations.
C. 
A license tax shall be paid by sellers of unclaimed goods from express companies or common carriers and all other businesses, trades and avocations whatsoever.
[Ord. No. 1386 §1, 10-19-2015]
A. 
Delay In Payment. All license fees provided for in this Chapter shall be deemed delinquent if not paid by February 1 of the license year, and any person so delinquent shall pay to the City Clerk an additional two hundred and fifty dollar ($250.00) late fee plus an additional ten dollars ($10.00) late fee for each and every day payment of the license fee is not paid. If payment of the license fee and any late fees are not received by March 1 of the license year the account will be turned over to the Municipal Prosecuting Attorney for the charging of an ordinance violation against the business owner and the setting of a penalty amount by the Municipal Court.
B. 
False Statements Causing Reduction In Payment. Any person who makes a false statement which causes 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 in this Chapter.
C. 
Non-Compliance Or Ordinance Violation. Any person who fails to comply with or violates any provision of this Section shall be guilty upon conviction thereof of an ordinance violation and shall be punished as provided by Section 100.220 by a fine not exceeding five hundred dollars ($500.00) or by imprisonment in the City Jail not exceeding ninety (90) days, or by both such fine and imprisonment. Each day of such violation shall constitute a separate offense. Any fine assessed for such an offense shall be in addition to any other penalties assessed for delinquency or false statements causing a reduction in payment.
D. 
Revocation. Except where State statutes require immediate revocation, failure to comply with or violation of any provision of this Chapter by any licensee, the Board of Aldermen shall call and have a full and adequate hearing upon the matter, giving the affected party at least fifteen (15) days' written notice of the hearing. Any party may be represented by counsel and all parties shall have the opportunity to be heard. After the hearing, if the evidence supports a finding that the licensee has failed to comply with or violated any provisions of this Chapter, the Board of Aldermen shall issue an order to revoke or suspend said license. If the evidence does not support a finding that non-compliance or violations have occurred, no order shall be issued. Such revocation or suspension shall be in addition to any other penalties prescribed in this Chapter. Any party aggrieved by an order of the Board of Aldermen hereunder may appeal said order to the Circuit Court as provided under Chapter 536, RSMo.
E. 
Locking Of Doors. Except where State statutes require immediate revocation by the City for failure to comply with the provisions of this Chapter, within thirty (30) days of being found guilty of non-compliance with or violations of the provisions of this Chapter shall be cause for the doors of said business to be locked. Upon notice from the City Clerk of license revocation or failure to comply with the provisions of this Chapter within thirty (30) days of being found guilty of non-compliance with or violations of the provisions of this Chapter, the Chief of Police shall lock or chain the doors of said business so as to prevent or bar the continuance of business activity.
[Ord. No. 1386 §1, 10-19-2015]
A business license is not transferable or assignable.
[Ord. No. 1386 §1, 10-19-2015]
A. 
Revocation of any license shall be in addition to any other penalty or penalties provided by law. Any license issued by the City under this Chapter may be revoked for any of the following reasons, in addition to any other reasons specified in this Chapter:
1. 
Any failure to comply with or any violation of any provisions of this Chapter by the licensee;
2. 
Violation of the terms and conditions upon which the license was issued;
3. 
Violation of any ordinance of the City regulating the license issued under this Chapter;
4. 
Failure of the licensee to pay any tax or other financial obligation due to the City, including other license fees;
5. 
Illegal or improper issuance of the license;
6. 
Any misrepresentation or false statement in the application for such license;
7. 
Causing, maintaining or assisting in the cause or maintenance of a nuisance, whether public or private.
[Ord. No. 1386 §1, 10-19-2015]
The City License Official shall, upon written application of a licensee, refund any business license fee mistakenly or erroneously paid in whole or in part to the City License Official. Such application shall be filed within one (1) year after the fee is mistakenly or erroneously paid.
[Ord. No. 1386 §1, 10-19-2015]
The Board of Aldermen is hereby authorized and empowered to contract with the County Collector for the collection of the fees imposed by this Chapter.