It shall be unlawful for any person, firm or corporation to
engage in any business or occupation in the City of Warsaw without
having first applied for and obtained a license to conduct such business
or occupation from the City Clerk and without paying the license fee
therefor, all as provided for in this Chapter.
[Ord. No. 2009-20 §1, 5-4-2009; Ord. No. 283 § 1, 5-23-2017]
All applications for the licenses required herein shall be made
to the City Clerk on appropriate forms provided for that purpose by
the City. All licenses issued by the City Clerk shall be in such form
as is provided by the Board of Aldermen; provided however, that such
license shall bear the signature of the Mayor of the Board of Aldermen
and the City Clerk, the date of issuance thereof and the date of expiration,
as well as any additional information that may be required by the
Board of Aldermen.
[CC 1978 §54.080; Ord. No. 559 §1, 6-23-1982; Ord. No. 95-786 §2, 6-19-1995; Ord. No. 96-814 §2, 4-15-1996;Ord. No. 283 § 2, 5-23-2017]
A.
The persons, firms and corporations enumerated in the Section are,
upon payment to the City of Warsaw, Missouri, of the amounts levied
upon such persons, firms and corporations in this Section, licensed
to engage in the businesses, trades or avocations described and enumerated
in the Section and such other business, trades or professions as such
person, firm or corporation may be engaged in upon the effective date
of this Section:
Personal Services: forty dollars ($40.00).
Professional/Business Services: sixty dollars ($60.00).
Convenience Stores: seventy-five dollars ($75.00).
Contractors/Subcontractors: sixty dollars ($60.00).
Food Services: forty dollars ($40.00).
Retail "A": two hundred twenty-five dollars ($225.00).
Retail "B": sixty dollars ($60.00).
Retail "C": forty dollars ($40.00).
Lodging "A": one hundred twenty dollars ($120.00).
Lodging "B": forty dollars ($40.00).
Automobile "A": forty dollars ($40.00).
Automobile "B": seventy-five dollars ($75.00).
Manufacturing/Industrial: sixty dollars ($60.00).
Any business or vocation or trade not classified here will require
a special application for a license to be filed with the City Clerk
and brought by him/her before the Board of Aldermen for levy and approval.
Any business, trade or a vocation heretofore classified that
operates a widely different trade, business or vocation, other than
that which this Section classifies, shall be levied an additional
sum as decreed by the Board of Aldermen.
B.
Penalty For Delinquent Business License Renewals. If the annual business
license renewal is not paid within thirty (30) days after it becomes
due and payable, as set out in this City Code Section, the same shall
be subject to a penalty in the amount of five percent (5%) of the
amount due on the license with an additional five percent (5%) for
each additional month or fraction thereof during which such failure
continues, not exceeding twenty-five percent (25%). If payment is
not made sixty (60) days after it becomes due the business shall be
subject to non-operating status within payment.
No license issued under the provisions of this Chapter shall
be assignable or transferable but shall apply only to the person to
whom same is issued. In the event any licensee, as provided for herein,
shall move his/her place of business from one location to another
location within the City, said licensee shall submit a statement of
the fact of such change to the City Clerk who may transfer such license
as to location only. In no event, however, shall such license be transferred
from one person to another or from the kind of business or occupation
originally licensed to another type of business or occupation.
The term of the licenses issued pursuant to the provisions of
this Chapter shall be from July first (1st) of one (1) year to June
thirtieth (30th) of the succeeding year. In the event any licensee
hereunder shall commence business on or after July first (1st), the
City Clerk shall issue such license at the rate of one-twelfth (1/12)
of the license fee for each month period of July first (1st) to June
thirtieth (30th) or fraction thereof.
All applications for renewal of a license provided for herein
shall be filed no later than June first (1st) of each year.
Each license issued by the City under the provisions of this
Chapter shall be carefully preserved and shall be displayed in a conspicuous
place in the place of business authorized to be conducted by said
license. If there is no place of business, said license shall be carried
on the licensee's person.
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 Warsaw.
A.
Any
license issued by the City pursuant to the provisions of this Chapter
may be revoked by the Board of Aldermen for any of the following reasons,
as well as for any other reasons specified in this Chapter:
1.
Any failure to comply with or any violation of any provisions of
this Chapter, or any other ordinance of the City regulating the business,
occupation or activity licensed, or the Statutes of the State of Missouri
by any licensee.
2.
Violation of the terms and conditions upon which the license was
issued.
3.
Failure of the licensee to pay any tax or obligation due to the City.
4.
Any misrepresentation or false statement in the application for a
license required herein.
5.
Failure to display the license required herein.
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Revocation of any license shall be in addition to any other
penalty or penalties which may be imposed pursuant to these provisions.
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A.
In
any case in which a complaint has been made to the Board of Aldermen,
or in which the Board of Aldermen have on their own determined that
cause may exist for the revocation of a license under the provisions
of this Chapter, the following procedures shall be followed:
1.
The Board of Aldermen shall set a date for 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, by certified mail, return receipt requested,
to his/her last known address as shown in the records of the City
Clerk advising the licensee of the time, date and place of hearing
and of the reason for considering the revocation of his/her license.
3.
During the pendency of this hearing before the Board of Aldermen,
the licensee shall be permitted to continue the operation of his/her
business.
4.
At the hearing set by the Board of Aldermen, the Board of Aldermen
shall hear all relevant and material evidence justifying the retention
of the license.
5.
The licensee may be present in person and/or by his/her attorney
and may present evidence.
6.
After hearing the evidence presented, the Board of Aldermen shall
vote on the issue of whether the subject license shall be revoked.
7.
The affirmative vote of a majority of the Board of Aldermen shall
be necessary to revoke any license.
B.
Notwithstanding the provisions of Subsection (A), in any case in which the Statutes of the State of Missouri mandate that a license be revoked for any reason, then said license shall automatically be revoked without the necessity of any further action on behalf of the City.
[Ord. No. 275 §§ 1
— 2, 2-21-2017]
[CC 1978 §54.040]
A separate license shall be obtained for each place of business
operated by a licensee under this Chapter.
[CC 1978 §54.050]
Every business engaging in more than one (1) type of business
or occupation where all such occupations are operated as one (1) business
under the same management and at the same location may pay one (1)
license fee, such fee to be determined by the Board of Aldermen.
[CC 1978 §54.060; Ord. No. 2009-20 §2, 5-4-2009]
A.
No
license shall be issued until all personal property taxes, all real
estate taxes, all license taxes and all other special charges due
the City from said applicant, such as water connection charges, shall
have been paid.
B.
No
license shall be issued until a Missouri tax clearance verification
is provided thru the Missouri Department of Revenue office either
with the application, new or renewal, or can be documented by staff
through access to the online process for that purpose.
C.
The
statement of no tax due will verify that the retail business has filed
and paid all of its sales and withholding tax obligations. If a business
does not make retail sales, it is not required to present a statement
of no tax due in order to issue a license.
[CC 1978 §54.070]
The City Clerk shall keep a complete record of all licenses
issued showing the name and address of the licensee, the nature of
the license, and the date of issue and the expiration of such license.
[Ord. No. 559 §4, 6-23-1982]
No person, firm or corporation shall engage in the sale of goods,
wares and merchandise at any store, stand or place occupied for that
purpose, nor as a peddler carry merchandise from place to place for
sale, nor operate any taxi service within the City of Warsaw, Missouri,
until they have been granted a license by the City of Warsaw, Missouri,
for that purpose. Wholesale transactions by which goods, wares and
merchandise are delivered for resale are exempted from the provisions
of this Section. Sale of goods of the seller's own production, where
sales are made by the producer, are exempted from the provisions of
this Section. A "producer" shall be defined as any
member of the producer's household under this Section.
[Ord. No. 417, 9-23-2020]
B.
Any business operating within the City of Warsaw shall maintain their
business and premises in a professional manner. All businesses shall
be required to abide by the following conditions. Any violation of
said conditions shall be grounds for revocation of a business license.
1.
All businesses offering the sale of any vehicle, equipment or
machinery located on an outside parking area shall specifically designate
to the public each item that is for sale in order to avoid the outside
storage of vehicles, machinery or equipment in violation of the nuisances
Section of the Warsaw Municipal Code;
2.
Vehicles sold on an outside parking area shall specifically
include the vehicle price so as to avoid the improper storage of vehicles;
maintain the car in a usable and presentable condition of the sale
of the vehicle.
3.
All businesses shall be kept in a professional and clean manner.
The outside of each business, including any parking lot, yard, or
area for landscaping, shall comply with the Nuisance Section of the
Warsaw City Code. The inside of each building utilized as a business
shall be required to have all utilities, including water and sewage;
4.
All businesses maintained within the City of Warsaw shall refrain
from the outside accumulation of trash, junk and debris. Any accumulation
of junk, trash or debris shall be punishable under the provisions
of this Code;
5.
Any dangerous condition or safety hazard of a premises utilized
as a business shall be prohibited;
C.
Any violation of any provision of this Section shall be punishable
under the criminal code of the City of Warsaw, and shall be subject
to a fine of up to five hundred dollars ($500.00) and a sentence not
to exceed ninety (90) days in jail.
[Ord. No. 2005-10, 3-7-2005]
A.
The
City of Warsaw, Missouri, (hereinafter referred to as "City") hereby
establishes an occupation tax on every electric company and every
other person, firm or corporation, their successors and assigns, owning,
operating, controlling, leasing or managing any electric plant or
system generating, manufacturing, selling, distributing or transporting
electricity (hereinafter referred to as "energy providers"). Energy
providers shall collect from their customers, but not from the City
of Warsaw, located within the corporate limits of the City of Warsaw
and pay to the City an amount equal to five percent (5%) of gross
receipts derived from the sale, distribution or transportation of
electricity delivered within the present or future limits of the City. "Gross receipts", as used herein, are revenues received
from the sale, distribution or transportation of electricity, after
adjustment for the net write-off of uncollectible accounts and corrections
of bills theretofore rendered.
B.
The
amount paid by energy providers shall be in lieu of, and energy providers
shall be exempt from, all other occupation, license, excise or right-of-way
permit fees or taxes that the City may impose for the rights and privileges
herein granted or for the privilege of doing business within the City,
and in the event any such fee, charge, license, tax or assessment
shall be imposed by the City, the payment to be made in accordance
with the provisions of this Section shall be reduced in an amount
equal to the annual burden of such fee, charge, license, tax or assessment
imposed upon the energy providers. Ad valorem property taxes imposed
generally upon all real and personal property within the City shall
not be deemed to affect the obligation of the energy providers under
this Section.
C.
Any
consideration hereunder shall be reported and paid to the City by
energy providers on a monthly basis. Such payment shall be made not
more than thirty (30) days following the close of the period for which
payment is due. Initial and final payments shall be prorated for the
portion of the period at the beginning and end of the term of this
Section.
D.
Energy
providers shall list the local occupation tax collected from customers
as a separate item on bills for utility service issued to customers.
If at any time the Missouri Public Service Commission or other authority
having proper jurisdiction prohibits such recovery, then energy providers
will no longer be obligated to collect and pay the occupation tax
herein contemplated.
E.
The
City shall provide copies of annexation ordinances to energy providers
on a timely basis to ensure appropriate occupation tax collection
from customers within the corporate limits of the City.
F.
The
City shall have access to, and the right to examine during normal
business hours, those of energy providers' books, receipts, files,
records and documents that are necessary to verify the correctness
of payments due hereunder. If it is determined that a mistake was
made in the payment of any occupation tax required hereunder, such
mistake shall be corrected promptly upon discovery, such that any
underpayment by energy providers shall be paid within thirty (30)
days of the recalculation and any overpayment by energy providers
shall be discounted from the next payment(s) due.
[Ord. No. 2008-17 §1, 5-5-2008]
Every supplier of telephones and every person engaged in the
business of providing telephone and telecommunications services or
similar services, whether through wire or wireless transmissions,
but excluding direct broadcast satellite services and any similar
services which local governments are pre-empted or prohibited from
taxing under applicable Federal or State law, in the City shall pay
to the Director of Finance a monthly license fee on or before the
twenty-fifth (25th) of each month for the preceding month at the rate
of two percent (2%) of the gross receipts derived from the transaction
of business in the City for each monthly period.
