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Editor's Note: This ordinance also repealed former Ch.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:
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.
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:
Art studio;
Babysitting, limited to four (4) children at one (1) time, subject
to State regulation;
Dressmaking or tailoring;
Home crafts, provided that no machinery or equipment is used
other than that customarily found in a home;
Taxidermy;
Teaching, including music instruction, limited to not more than
two (2) pupils at one (1) time;
Home bakeries;
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.
Every person required to have a current license or holding
a license hereunder.
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.
The license year shall commence on January 1 of each calendar
year and terminate on December 31 of the same calendar year.
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.
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.
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.
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.
Any transfer, exchange or barter of tangible personal property
for a consideration of money, property or service, or any combination
thereof.
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.
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:
Receipts for taxes levied by State and Federal governments and
collected by the licensee;
Receipts of traded merchandise recorded as cash receipts and
placed in inventory for resale;
Cash and trade stamp discounts allowed and taken on sales;
Value of property accepted as part of the purchase price and
held for subsequent resale;
Receipts of refundable deposits, except that portion of refundable
deposits forfeited by the customer and kept by the licensee;
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;
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;
Receipts from any office located in the City which is operated
predominantly as a billing office for other offices located outside
of the City;
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;
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.
International sales within the organization of the seller;
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:
3.
Information required on all manufacturer applications. In addition to the information required above, manufacturers shall
supply information pertaining to their employees, including:
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.
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.
