[R.O. 2004 § 605.010; Ord. No. 725 § 1, 8-17-2004]
It shall be unlawful for any person, firm or corporation to engage in any business or occupation in the City of Lake Lotawana 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 and business/occupation tax therefor, all as provided for in this Chapter.
[R.O. 2004 § 605.011; Ord. No. 725 § 2, 8-17-2004]
A. 
There shall be two (2) classes of businesses: Type A and Type B businesses.
1. 
Type A businesses shall include all businesses except those specifically listed as Type B businesses in this Chapter.
2. 
Type B businesses shall mean businesses engaged in the sale of rock, gravel or other aggregate within the City.
3. 
Type C businesses shall mean businesses engaged in the cultivation, manufacturing, dispensing, testing, transportation, administration and storage of marijuana (MMJ) and marijuana-infused products as defined in Title IV, Chapter 445, Section 445.020 addressing the definitions of marijuana facilities and related terms.
[Ord. No. 21-20, 11-2-2021; Ord. No. 23-05, 3-21-2023]
[Ord. No. 725 § 3, 8-17-2004; R.O. 2004 § 605.020; Ord. No. 852 § 1, 12-28-2007]
A. 
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 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. Each license application must meet all requirements specified and provide all documents required by the most current City of Lake Lotawana business license 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. 2004 § 605.025; CC 1978 § 54.030]
License may be issued to any corporation, association, partnership or to two (2) or more persons engaged in any joint enterprise, the same as to a single person and for the same charge, except where otherwise specially provided.
[R.O. 2004 § 605.030; CC 1978 § 54.120; Ord. No. 725 § 4, 8-17-2004; Ord. No. 852 § 2, 12-28-2007; Ord. No. 886, 4-21-2009; Ord. No. 910 § 2, 12-15-2009; Ord. No. 17-02, 3-7-2017]
A. 
Type A Businesses. All persons engaged in Type A business shall pay an annual license fee in the minimum amount set forth and designated in the Comprehensive Schedule of Fees and Charges.[1] Number of employees equals the previous twelve (12) months' end of month number of employees divided by twelve (12).
[1]
Editor's Note: See § 100.230 of this Code.
B. 
Type B Businesses. All persons engaged in the business of the sale of rock, gravel or other aggregate shall pay a business/license tax in addition to a base annual license fee as set forth in the Comprehensive Schedule of Fees and Charges.[2]
[2]
Editor's Note: See § 100.230 of this Code.
C. 
Type C Businesses. All persons engaged in the business of the cultivation, manufacturing, dispensing, testing, transportation, administration and storage of MMJ and MMJ-Infused Products shall pay a business/license fee as set forth in the Comprehensive Schedule of Fees and Charges.
[Ord. No. 21-20, 11-2-2021]
[R.O. 2004 § 605.031; Ord. No. 725 § 5, 8-17-2004]
A. 
Every business occupation for which a Type B license is required under this Chapter shall furnish the City with a certified statement in writing at the time of application for a license, and at the time of every application for renewal of a license, showing the amount of gross annual tonnage sold of such business occupation for the preceding twelve (12) months prior to the date of filing of the application and a statement showing the amount of sales tax reported to and forwarded to the State of Missouri for the twelve-month period of the prior calendar year, which statements 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 business occupation license tax as provided in this Chapter.
B. 
Upon reasonable notice given in writing to the registered agent of the business at least three (3) working days prior to the inspection, a certified public accountant hired by the City shall have the right at reasonable times during regular business hours of such business occupation to audit or examine the books and records of the applicant or licensee for the purpose of determining the truthfulness and accuracy of any statements made by the applicant for licenses in an application for a current or preceding year's occupation license. All applications accepted by the City Clerk shall be accepted subject to audit. No license shall be issued to any applicant if the applicant refused to permit such audit or examination to be made on one (1) or more prior years' licenses. If it is determined by the City that the statement(s) submitted are inaccurate or false statements have been made, or if no license has been issued, the business shall be responsible for the correct license tax amounts, all expenses incurred to obtain an audit and any legal fees incurred to enforce this Section and shall be subject to injunctive or equitable relief to enforce the provisions of this Code.
[R.O. 2004 § 605.032; Ord. No. 725 § 6, 8-17-2004]
A. 
The base business license tax for Type B business shall be payable annually at the time of renewal.
B. 
The business license tax on a Type B business shall be payable quarterly, on April 10, July 10, October 10 and December 31 of each year, based on a statement from the business setting forth the total tonnage of rock, gravel and other construction aggregates sold during the quarterly period which ended at the end of the previous month, except in the last quarter of each year when the statement shall be for the month then ending. If the total amount paid in a year based on such quarterly statements is less than the amount shown on the statement of annual gross receipts submitted at the time of renewal, the applicant shall pay such difference prior to the receipt of any license renewal. If the total amount paid in a year based on such quarterly statements is more than twenty-five percent (25%) less than the amount shown on the statement of annual gross receipts submitted at the time of renewal, the applicant shall pay, in addition to such difference, interest at the rate of ten percent (10%) per annum on such difference prior to the receipt of any license renewal.
[Ord. No. 21-20, 11-2-2021; Ord. No. 23-05, 3-21-2023]
A. 
Marijuana Dispensary Facility.
1. 
It shall be unlawful for any person to operate or maintain a marijuana dispensary facility in the City of Lake Lotawana without first obtaining a marijuana dispensary facility business license. A complete application shall be submitted to the City.
2. 
License. An applicant for a marijuana dispensary facility business license must furnish the City with the original marijuana dispensary facility business license issued to the applicant by the Missouri Department of Health and Senior Services, and a fee as set forth in the City's Schedule of Fees and Charges for each marijuana dispensary facility.
3. 
Application Review. The City shall obtain confirmation from the Missouri Department of Health and Senior Services that the marijuana dispensary facility business license presented to the City by the applicant is not under suspension or revocation, and remains in good standing. Approval by the City of a marijuana facility business license shall also be contingent on the following:
a. 
Location Of Facility. The marijuana dispensary facility must be located in an appropriate zoning district and at a location that is allowed by the Municipal Code of the City of Lake Lotawana.
b. 
Compliance With State Retail Sales Tax Requirements. All applicants with possession of a marijuana dispensary facility license as issued by the State are required to submit a statement from the Missouri Department of Health and Senior Services of Revenue that the licensee owes no tax due under Sections 144.010 to 144.510 or 143.191 to 143.261, RSMo. The date of issuance on the statement shall not be more than ninety (90) days before the date of submission of the application or renewal of the City license.
4. 
License Display. The marijuana dispensary facility business license shall be displayed at all times by the licensee openly and conspicuously on the premises of the marijuana dispensary facility where sales take place.
B. 
Marijuana Cultivation Facility Business License.
1. 
It shall be unlawful for any person to operate or maintain a marijuana cultivation facility in the City of Lake Lotawana without first obtaining a marijuana cultivation facility business license. A complete application shall be submitted to the City.
2. 
License. An applicant for a marijuana cultivation facility business license must furnish the City with the original marijuana cultivation facility business license issued to the applicant by the Missouri Department of Health and Senior Services, and a fee as set forth in the City's Schedule of Fees and Charges for each marijuana cultivation facility.
3. 
Application Review. The City shall obtain confirmation from the Missouri Department of Health and Senior Services that the marijuana cultivation facility business license presented by the applicant is not under suspension or revocation, and remains in good standing. Approval by the City of a marijuana cultivation facility business license shall also be contingent on the following:
a. 
Location Of Facility. The marijuana cultivation facility must be located in an appropriate zoning district and at a location that is allowed by the Municipal Code of the City of Lake Lotawana.
4. 
License Display. The marijuana cultivation facility business license shall be displayed at all times by the licensee openly and conspicuously on the premises of the marijuana cultivation facility where the cultivation takes place.
C. 
Marijuana-Infused Products Manufacturing Facility.
1. 
It shall be unlawful for any person to operate or maintain a marijuana-infused products manufacturing facility in the City of Lake Lotawana without first obtaining a marijuana-infused products manufacturing facility business license. A complete application shall be submitted to the City.
2. 
License. An applicant for a marijuana-infused products manufacturing facility business license must furnish the City with the original marijuana-infused products manufacturing facility business license issued to the applicant by the Missouri Department of Health and Senior Services, and a fee as set forth in the City's Schedule of Fees and Charges for each marijuana-infused products manufacturing facility.
3. 
Application Review. The City shall obtain confirmation from the Missouri Department of Health and Senior Services that the marijuana-infused products manufacturing facility business license presented by the applicant is not under suspension or revocation, and remains in good standing. Approval by the City of a marijuana-infused products manufacturing facility business license shall also be contingent on the following:
a. 
Location Of Facility. The marijuana-infused products manufacturing facility must be located in an appropriate zoning district and at a location that is allowed by the Municipal Code of the City of Lake Lotawana.
4. 
License Display. The marijuana-infused products manufacturing facility business license shall be displayed at all times by the licensee openly and conspicuously on the premises of the marijuana-infused products manufacturing facility where the manufacturing is performed.
D. 
Marijuana Testing Facility.
1. 
It shall be unlawful for any person to operate or maintain a marijuana testing facility in the City of Lake Lotawana without first obtaining a marijuana testing facility business license. A complete application shall be submitted to the City.
2. 
License. An applicant for a marijuana testing facility business license must furnish the City with the original marijuana testing facility business license issued to the applicant by the Missouri Department of Health and Senior Services of Health and Senior Services, and a fee as set forth in the City's Schedule of Fees and Charges for each marijuana testing facility.
3. 
Application Review. The City shall obtain confirmation from the Missouri Department of Health and Senior Services of Health and Senior Services that the marijuana testing facility business license presented by the applicant is not under suspension or revocation, and remains in good standing. Approval by the City of a marijuana testing facility business license shall also be contingent on the following:
a. 
Location Of Facility. The marijuana testing facility must be located in an appropriate zoning district and at a location that is allowed by the Municipal Code of the City of Lake Lotawana.
4. 
License Display. The marijuana testing facility business license shall be displayed at all times by the licensee openly and conspicuously on the premises of the marijuana testing facility where the testing is performed.
E. 
Marijuana Transportation Facility.
1. 
It shall be unlawful for any person to operate or maintain a marijuana transportation facility in the City of Lake Lotawana without first obtaining a marijuana transportation facility business license. A complete application shall be submitted to the City.
2. 
License. An applicant for a marijuana transportation facility business license must furnish the City with the original marijuana transportation facility business license issued to the applicant by the Missouri Department of Health and Senior Services of Health and Senior Services, and a fee as set forth in the City's Schedule of Fees and Charges for each marijuana transportation facility.
3. 
Application Review. The City shall obtain confirmation from the Missouri Department of Health and Senior Services of Health and Senior Services that the marijuana transportation facility business license presented by the applicant is not under suspension or revocation, and remains in good standing. Approval by the City of a marijuana transportation facility business license shall also be contingent on the following:
a. 
Location Of Facility. The marijuana testing facility must be located in an appropriate zoning district and at a location that is allowed by the Municipal Code of the City of Lake Lotawana.
4. 
License Display. The marijuana transportation facility business license shall be displayed at all times by the licensee openly and conspicuously on the premises of the marijuana transportation facility where the testing is performed.
[R.O. 2004 § 605.035; CC 1978 § 54.040]
A separate license shall be obtained for each place of business conducted, operated, maintained or carried on in the City by every person engaged in any occupation, calling, trade or enterprise for which a license is required by the ordinances of the City.
[R.O. 2004 § 605.040]
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.
[R.O. 2004 § 605.050; CC 1978 § 54.050; Ord. No. 735 § 2, 12-21-2004; Ord. No. 910 § 3, 12-15-2009]
The term of the licenses issued pursuant to the provisions of this Chapter shall be from January 1 of the year to December 31 of that year. The license fee for new businesses will not be prorated.
[R.O. 2004 § 605.060; Ord. No. 735 § 2, 12-21-2004; Ord. No. 910 § 4, 12-15-2009]
All applications for renewal of a license provided for herein shall be filed no later than January 31.
[R.O. 2004 § 605.065; CC 1978 § 54.080]
The City Collector shall keep a complete and accurate record of all licenses issued showing the nature of the license, the date issued, expiration and to whom issued.
[R.O. 2004 § 605.070]
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.
[R.O. 2004 § 605.080; CC 1978 § 54.130; Ord. No. 725 § 7, 8-17-2004]
A license shall not be required of any person, firm or corporation whose place or establishment of business is located outside of the limits of the City and who sells at wholesale only to businesses conducted within the City or makes deliveries of goods, wares or merchandise to residences or business establishments within the City, nor shall any license be required of any business not located within the City and soliciting businesses within the City where the sale and delivery thereof shall constitute interstate commerce. Provided, however, that all persons, firms and corporations actively engaged in the solicitation of the sale of goods, wares, merchandise, commodities and services at retail to the residents of the City, within the City, shall be required to obtain a license and pay a license fee/tax as required by the provisions of this Chapter. Notwithstanding any other provisions of this Chapter, where a business or occupation for which a tax or fee would otherwise be due under the provisions of this Chapter is operated as an accessory use to a residential use which is the principal use of such property, no license shall be required.
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 Lake Lotawana.
[R.O. 2004 § 605.090; Ord. No. 725 § 8, 8-17-2004]
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.
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 or, in the case of a Type B business, in the annual statements of gross receipts and sales tax paid.
5. 
Failure to display the license required herein.
6. 
Revocation of any license shall be in addition to any other penalty or penalties which may be imposed pursuant to law.
[R.O. 2004 § 605.100]
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 registered 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.
[R.O. 2004 § 605.120; CC 1978 § 54.110]
Every corporation, company, association, joint stock company or association, partnership and person, and lessees, trustees or receivers appointed by any court whatsoever engaged in any business, occupation, calling, pursuit, profession or trade, or in the keeping or maintaining of any institution, establishment, article, utility or commodity, in this Chapter specified, shall procure and pay for a license therefor from the City and such license fee shall be in the respective amounts set out in this Chapter, except as otherwise provided by ordinance.
[R.O. 2004 § 605.130; CC 1978 § 54.150]
Whenever, in one (1) establishment in the City, more than one (1) business for which a license is required shall be conducted by the same proprietor, a license shall be required only for the principal business or occupation carried on at such place of business and no license shall be required for other incidental or associated businesses which are subordinate to the principal business. Provided, however, that where the sale of beer, either three and two-tenths percent (3.2%) or five percent (5%), or other liquor is sold on such licensed premises, a separate license shall be required for the sale of such beer or liquor. Any business, trade or occupation previously established or carried on in any territory hereafter annexed by the City shall be for licensing purposes considered to be a business newly established as of the effective date of the annexation of the territory in which such business is located and such license fee shall be prorated as in this Chapter required.
A. 
All license fees not paid to the City by the person required to remit the same on the date when the same becomes due and payable to the Director of Revenue shall bear interest at the rate determined by Section 32.065, RSMo., from and after such date until paid.
B. 
In case of failure to apply for any license fee required by this Chapter on or before the date prescribed therefor, determined with regard to any extension of time for making an application, unless it is shown that such failure is due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent, there shall be added to the amount required to be shown as tax on such return five percent (5%) of the amount of such tax if the failure is not for more than one (1) month, with an additional five percent (5%) for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent (25%) in the aggregate.
C. 
In case of failure to pay the full amount of any license fee due hereunder on or before the date prescribed therefor, determined with regard to any extension of time for payment, unless it is shown, by the applicant, that such failure is due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent, there shall be added to the tax an amount equal to five percent (5%) of the deficiency. The City shall, upon request by a taxpayer, apprise the taxpayer of the factual basis for the finding of negligence, or the specific rules or regulations disregarded if the City assesses a penalty under this Subsection.