City of Crestwood, MO
St. Louis County
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Table of Contents
Table of Contents
[Code 1965, §§ 37.01, 38.01; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 1567, 4-8-1975; Ord. No. 3946, § 1, 11-22-2005; Ord. No. 3979, § 1, 4-25-2006]
The following definitions will govern in the construction of this article:
CHARGES
The amount designated by the licensee as the consideration to be paid for goods, services or otherwise, including considerations to be paid, rendered or delivered at a later date.
GROSS RECEIPTS
As applied to service occupations, all of the money, property, services and other considerations charged for or received or derived from their business activities, and includes but is not limited to receipts and charges for and from sales, rentals, hiring, admission prices, compensation, personal services, service charges, commissions, contracts, fees, penalties, bonuses, credits and services of a trade or occupation or other price received or charged for any combination of services and property or use thereof or admittance or privilege granted.
LICENSEE
Every person required to have a current license as well as one holding a license.
MANUFACTURER
Every person who shall hold or purchase personal property for the purpose of adding to the value thereof by any process of manufacturing, refining or by the combination of different materials or commodities or other articles. The term "manufacturer" includes those engaged in treating, processing, refining, improving, combining, fabricating, assembling or otherwise adding to the usability, value or appearance of commodities and other personal property, whether done on order or for sale upon expected or anticipated demand or orders for the manufactured goods.
MERCHANT
Every person doing business in this City who shall as a practice in the conduct of such business make or cause to be made any wholesale or retail sales or sales as a jobber of goods, wares and merchandise to any person, or who renders any services in connection with any such sale, at a store, stand or place in the City, whether such sales shall be accommodation sales, or whether made from stock on hand or ordering goods from another source, or whether the subject of said sales is of a different type of goods than those regularly manufactured, processed or sold by said dealer. The word shall be construed to include merchants of all kinds, including those selling consigned merchandise.
SALE
Any transfer, exchange or barter of tangible personal property for a consideration of money, property or service, or any combination thereof, and including the rendering of any service in the City in connection with such activities. As used with respect to gross receipts of service occupations and the license of $1.25 per $1,000 of sales of merchants, manufacturers and service occupations, "sale" means all of the considerations in money, property, services or other money's worth charged or received for the sale of goods or wares, merchandise and other products and commodities.
SERVICE OCCUPATION
Any calling, business, dealer, trade, avocation, pursuit, occupation or enterprise, with the exception of merchants, manufacturers and businesses excluded under § 13-202, including the selling of goods, wares and merchandise other than for a store, stand or place of business in the City; persons dealing in or rendering services of any and all kinds to persons or property and persons renting or hiring property or facilities to others and those who conduct activities for which an admission is charged or consideration is received for attendance at performances, shows, spectacles or other events, or for participation in contests or games or for use of facilities or accommodations operated or maintained by such person. The words "service occupation" as used herein shall, when the context requires, be construed to mean "persons engaged in a business defined wherein as a service occupation."
STORE, STAND or PLACE
Includes vehicles.
VALUE
As used for determining the ad valorem tax under this article, the fair market value of the goods, wares and merchandise or raw material, goods in process and finished products; and as to tools, machinery and appliances, the depreciated value used for federal income tax purposes may be considered by the City Clerk/Collector as evidence of the value.
[Ord. No. 128, § II, 4-28-1953; Code 1965, § 32.02; Ord. No. 3979, § 1, 4-25-2006]
Every business and enterprise listed under this article shall pay the amount of license tax prescribed and obtain a license from the City annually. The annual tax shall be due and payable on June 1 of each year, or upon commencing business if after June 1. In the case of businesses and enterprises for which license rates are given on a daily basis, the required tax must be paid and the license issued and obtained before commencing business or starting the enterprise. This tax shall not be imposed upon those businesses and services specifically exempted from local licensing by statutes of the State of Missouri which apply to the governance and taxing powers of Charter cities.
[Code 1965, § 37.02; Ord. No. 1566, § 1, 4-8-1975]
It is the intention of the Board of Aldermen to license and tax, under this article, all corporations and institutions, merchants, manufacturers, commercial enterprises, businesses, dealers, trades, occupations, pursuits and avocations which are subject to taxation by the City under the law, with the exception of those businesses or designated activities of businesses which are subject to licensing under other provisions of this Code taxing specifically named and described businesses or designated activities of businesses. Persons subject to taxing and licensing under this article, some portion of whose business is subject to licensing under other provisions of this Code, are required to have such licenses in addition to those required by this article; but in such case the respective portions of the businesses shall be treated for taxing and licensing under each applicable provision as though they were separate and distinct businesses or business activities, except as hereinafter provided. Merchants taxable under this article and engaged in selling nonintoxicating beer or alcoholic beverages, shall be required to have and pay for the licenses provided for in Chapter 5, in addition to the license and tax herein provided for, and persons subject to licensing under Chapter 5 shall be subject to tax and licenses under this article to the full extent of their goods, wares, merchandise and sales.
[Code 1965, § 37.03; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 3979, § 1, 4-25-2006]
(a) 
The license tax of merchants shall be calculated on the total amount of sales of goods, wares and merchandise in the state arising out of a business wholly or partly conducted at any store, stand or place in the City.
(b) 
The license tax of manufacturers shall be calculated on the total amount of sales of goods manufactured by them in the City, wherever such sales may be made.
(c) 
The license tax of service occupations shall be calculated on the total amount of the gross receipts arising out of transactions or other activities in the state which are wholly or partly conducted, arranged or supervised in or from the City.
[Code 1965, § 37.04; Ord. No. 1566, § 1, 4-8-1975]
The license taxes provided for in this article are assessed and payable for the privilege of engaging in and doing business in the City.
[Ord. No. 128, § III, 4-28-1953; Code 1965, § 32.03; Ord. No. 3359, § 1, 7-25-1995; Ord. No. 3660, § 1, 3-27-2001]
(a) 
If any business or enterprise from which a license tax is due is commenced after June 1, the license fee shall be prorated monthly for the remaining months of that business license year, but not less than $10.
(b) 
Any business or enterprise which has paid its license tax for the license year and which closes within such year shall be entitled to seek a refund of a portion of such license tax. Any such business or enterprise must notify the City Clerk that it is closing or has closed and request such a refund in writing to the City Clerk within 60 days of the date on which the business closed. Upon determination by the City that the business has been closed, the City Clerk shall cause to be issued to such business a refund in an amount based upon the remaining months of the license year following the month in which the business or enterprise is determined to be closed.
[Code 1965, § 37.05; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 3926, § 1, 8-23-2005]
A business shall be classified as that of a merchant, manufacturer or service occupation according to the principal activity of the business as determined by the volume of sales or gross receipts; but if some portion of the business of a manufacturer or service occupation consists of activities defined in this article as those of a merchant, an ad valorem tax as provided for in the case of merchants shall be paid on the largest amount of all goods, wares and merchandise used in that portion of the business as in the case of a merchant. In the same manner, if a portion of the business of a merchant or service occupation consists of activities herein defined as those of a manufacturer, an ad valorem tax shall be paid on the value of the highest amount of tools, machinery and appliances used in that portion of the business as in the case of a manufacturer. In all cases, the ad valorem tax is to be in addition to the license tax of $1.25 per $1,000 on gross receipts or sales, as the case may be.
[Code 1965, § 37.06; Ord. No. 1566, § 1, 4-8-1975]
(a) 
Required. Every person defined to be a merchant or manufacturer or engaged in a service occupation shall, before doing or offering to do business as such, procure from the City Clerk/Collector a license therefor under the provisions of this article.
(b) 
Agents, etc. It shall be unlawful for any manager, corporation officer, partner or agent to conduct or assist in the conduct of the business of a merchant, manufacturer or service occupation without having procured a license.
(c) 
Duty of employees. After notice by the City Clerk/Collector or police to any clerk or employee of a merchant, manufacturer or service occupation that his principal has not procured a license to engage in such business, it shall be unlawful for such clerk or employee to conduct or assist in the conduct of the business of such merchant, manufacturer or service occupation.
[Code 1965, §§ 37.07, 38.03; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 1567, 4-8-1975; Ord. No. 3979, § 1, 4-25-2006]
(a) 
The City Clerk/Collector or his deputies shall after the first Monday in March and before the first Monday in May of each year, notify each merchant, manufacturer or person engaged in a service occupation, and it shall be the duty of such person whether so notified or not, to furnish the City Clerk/Collector:
(1) 
A statement of the value of the largest amount of all goods, wares and merchandise, if a merchant or service occupation; or raw materials, goods in process and finished products, tools, machinery and appliances, if a manufacturer or service occupation; which he may have had in his possession or under his control on the last day of the most recent fiscal or calendar year, as established and used for federal income tax purposes; or
(2) 
A statement of the aggregate amount of all sales made by him, if a merchant or manufacturer, or gross receipts if a service occupation, during the last completed fiscal or calendar year as established and used for federal income tax purposes.
(b) 
The statement shall be made in writing and delivered to the City Clerk/Collector, and shall be signed by the Chief Executive Officer of the merchant, manufacturer or service occupation, or by a qualified officer of the firm or corporation. The statement shall be made on a form prepared by the City Clerk/Collector, and such form shall state that the signer certifies that the statements therein are true to the best of his/her knowledge, and that false statements on such form shall be punishable by law. False statements on such form may be prosecuted under § 13-225 of this Code and shall subject the business to the penalties provided under § 13-223(a) of this Code. The amount of the license tax due thereon shall be paid to the City Clerk/Collector's office on or before June 1 of each year, and if not paid shall become delinquent on July 1.
[Amended 4-14-2020 by Ord. No. 5045]
[Code 1965, § 37.08; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 3946, § 1, 11-22-2005]
There shall be levied and collected on the value of the largest amount of all goods, wares and merchandise which he may have had in his possession or under his control on the last day of the most recent fiscal or calendar year, as established and used for federal income tax purposes, an ad valorem tax of one-fourth of 1% on the value of such goods, wares and merchandise situated within the corporate limits of the City, for municipal purposes. This tax shall be paid to the City Clerk/Collector on or before June 1 in each year, together with a license tax which shall be paid every year by the merchant (in addition to the per centum hereinbefore stated) of $1.25 per $1,000 or fractional part thereof, of sales made by such merchant; provided, that no license shall be issued for a sum less than $10, which sum shall be paid by each merchant doing business of $10,000 or less per annum.
[Code 1965, § 37.09; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 3946, § 1, 11-22-2005; Ord. No. 3979, § 1, 4-25-2006]
The manufacturer's license tax shall be paid every year to the City Clerk/Collector on or before June 1 of each year in the amount of $1.25 on each $1,000 or fractional part thereof on sales made by such manufacturer; provided that no license shall be issued for a sum less than $10, which sum shall be paid by each manufacturer doing a business of $10,000 or less per annum.
[Code 1965, § 37.10; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 3946, § 1, 11-22-2005; Ord. No. 3979, § 1, 4-25-2006]
The service occupation's license tax shall be paid to the City Clerk/Collector on or before June 1 of each year in the amount of $1.25 on each $1,000 or fractional part thereof on the gross receipts of such service occupation; provided that no license shall be issued for a sum less than $10, which sum shall be paid by each service occupation doing a business of $10,000 or less per annum.
[1]
Editor's Note: Former § 13-213, which pertained to service business taxes and was derived from § 38.05 of the 1965 Code, as amended, was repealed 4-25-2006 by Ord. No. 3979.
[Code 1965, § 37.11; Ord. No. 1566, § 1, 4-8-1975]
The license tax required in this article to be paid on or before June 1 each year by merchants, manufacturers and service occupations shall be deemed a deposit on the amount due for the ensuing year. If upon filing the return the following May, it shall be determined that additional license or tax is due, such additional amount shall be paid to the City with the return. If the return shows the deposit exceeds the tax and license due, a credit shall be issued and the amount may be deducted from the deposit due on or before June 1.
[Code 1965, § 37.12; Ord. No. 1566, § 1, 4-8-1975]
Persons engaged in the business of selling motor fuel shall be subject to the licensing and taxing provisions of this article as merchants, and the sales of motor fuel shall be included in gross sales for such purposes.
[Code 1965, § 37.121; Ord. No. 1840, § 1, 9-1-1981]
All merchants, manufacturers, service occupations and other businesses in the City shall pay a minimum annual license tax levied and payable on each square foot of space occupied by the business, of an additional $0.10 per square foot, provided that all other merchants', manufacturers' and business license taxes paid by said persons shall be credited in computing the amount due under this section. Disclosure of square foot area occupied shall be included in said persons' affidavit or application for such merchants, manufacturers or business license, and the due date for the payment under this section shall coincide with the due date for the payment of each person's respective annual merchants', manufacturers' and/or business license tax. The tax shall apply to all such businesses required as of November 3, 1981 or thereafter, to pay the base annual license tax under the provisions of this article and divisions 1 and 2 of Article II of this chapter.
[Code 1965, § 38.07; Ord. No. 1567, 4-8-1975]
In the event that any person operates more than one place of business as enumerated in this article in the City, separate taxes shall be paid on each place operated, and separate licenses must be obtained for each place of business. The address of the business for which each license is issued shall be clearly shown on the face of the license, and it shall be of no force or effect at any other address unless the licensee moves the place of business for which the license was issued to another address in the City, in which event the change of address shall be noted on the license by the City Clerk/Collector and initialed by him.
[Code 1965, § 37.13; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 3979, § 1, 4-25-2006]
(a) 
Tax deposit. When any person commences business as a merchant, manufacturer or service occupation, he shall take out a merchants or manufacturers or service occupation license, as the case may be, but before any such license shall be issued, he shall deposit with the City Clerk/Collector such sum of money sufficient to cover a tax on 1/10 of 1% on the sales or gross receipts from the commencement of the business to the next May 31. The license tax hereinabove stated shall be deemed a deposit on the amount due from the commencement of business to the following May 31. Upon filing the return for the next ensuing year, if it shall be determined that additional license or tax is due, such additional amount shall be paid to the City with the return, and if the return shows the deposit exceeds the tax and license amount that should have been paid on commencing business, a credit shall be issued and the amount may be deducted from the deposit due on or before June 1 for the next ensuing license year.
On or before the last June 1 hereinabove stated, the merchant, manufacturer, or service business shall file a new statement for the ensuing year, and shall deposit with the City Clerk/Collector such some of money sufficient to cover a tax on 1/10 of 1% on the sales or gross receipts from the commencement of the business to the next May 31 and then dividing this amount of gross receipts or sales by the number of months in business and then multiplying this sum by 12 thus estimating one full license year of sales or gross receipts. Upon payment of the above sums such license shall be issued for the ensuing year. Thereafter the tax and license shall be determined as in the case of other merchants, manufacturers and service occupations, provided that such merchant, manufacturer or service occupation shall not be eligible to elect to pay on the basis of his fiscal year until he shall have been engaged in business in the City for a full fiscal year. ("Fiscal year" shall mean the merchant's, manufacturer's or service occupation's fiscal year as determined and used for his federal income tax purposes).
(b) 
Former business experience. If a merchant, manufacturer or service occupation commencing business in the City has been engaged in substantially the same business and proposes to locate such business in the City, his experience in that business and amount of sales or gross receipts may be used in estimating the deposit to be made with the City Clerk/Collector as provided in this section, making due allowance for any increase or decrease in the proposed or expected extent or magnitude of the business.
[Code 1965, § 37.14; Ord. No. 1566, § 1, 4-8-1975]
If the City Clerk/Collector and any person commencing business as provided for in § 13-218 are unable to agree on the amount of deposit, the City Clerk/Collector may require a corporate surety bond from the licensee, conditioned that he will on or before June 1 next following, furnish the City Clerk/Collector with a verified statement as to property subject to ad valorem tax and sales or gross receipts that he will pay to the City Clerk/Collector the taxes and licenses due according to the provisions of this article. The bond shall be of not more than double the amount of the estimate of taxes made by the City Clerk/Collector, or in such lesser amount as the City Clerk/Collector may deem sufficient to protect the City's interest; and his approval shall be endorsed upon such bond before the license shall be issued. In addition to the bond, the licensee shall pay a minimum license fee of $10, which shall be credited to his tax and license when his first return is made and the tax thereon paid. If the deposit made by such licensee for the period expiring May 31 after his commencement of business, is determined to be in excess of the amount due, the City Clerk/Collector shall credit the excess on his next license, or it shall be paid to the licensee if he has discontinued business.
[Code 1965, § 37.15; Ord. No. 1566, § 1, 4-8-1975]
It shall be the duty of each merchant, manufacturer or service occupation to keep proper, good and sufficient books, and enter an account of all sales or gross receipts as the case may be, and to keep good and sufficient records of property subject to ad valorem taxes; which books, records and accounts, or true copies thereof if a nonresident of Missouri, shall always be kept in the City and be open to the inspection of the City Clerk/Collector or his agents or deputies to verify the return. The statements or returns made to the City Clerk/Collector under this article shall not be made public, nor shall they be subject to the inspection of any person except the Mayor, City Counselor, City Clerk/Collector and his agents, auditors and deputies and members of the Board of Aldermen. Such books, records and accounts shall be maintained for a period of at least three complete license years, and they shall be subject to audit at any time for the three previous years; provided that the books, records and accounts for any of the three preceding years shall not be subject to audit more than once.
[Code 1965, § 37.16; Ord. No. 1566, § 1, 4-8-1975]
If the City Clerk/Collector determines at any time that a licensee has failed to make a proper return or statement or has not paid the full amount of license tax due by him for any of the three preceding years, he shall make demand for payment of the deficiency and may refuse to issue any license to a licensee who is in default in the payment of any tax for any of the three preceding years, until paid.
[Code 1965, § 37.17; Ord. No. 1566, § 1, 4-8-1975]
It shall be the duty of the City Clerk/Collector to furnish blank license forms for merchants, manufacturers and service occupations. The license shall acknowledge the payment to the City of the proper amount of tax, describe the nature of the business and authorize such business to be conducted in the City until the following June 1.
[Code 1965, § 37.18; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 3979, § 1, 4-25-2006]
(a) 
By Clerk. If a licensee fails to make a return when due, or having made a return fails to pay the tax when due, or it is found upon any inspection or audit that any return made by a licensee during the previous three years omitted property subject to ad valorem taxes, or failed to include sales or gross receipts subject to the tax of $1.25 per $1,000, the City Clerk/Collector may, in addition to all other penalties, determine the true facts by the best information that he can and shall arbitrarily double the value or amount thereof, and it shall be the duty of the merchant, manufacturer or service occupation to pay his tax and license on such arbitrary assessment of property and sales or gross receipts in addition to the other penalties provided for delinquencies.
(b) 
Waiver of assessment. In case the City Clerk/Collector is satisfied that the failure to make return and to pay the tax within the proper time was inadvertent and not willful, he may accept payment of the tax upon a proper return, verified by the licensee, with such penalties for delinquency as may have accrued thereon and waive the double assessment.
[Code 1965, § 37.19; Ord. No. 1566, § 1, 4-8-1975]
All taxes and licenses due under this article shall become delinquent on July 1st of the year in which due, and thereafter shall be subject to a penalty of 5% during the first month of delinquency, and 1% a month additional until the penalty amounts to 25%. This penalty shall be assessed in cases where a merchant, manufacturer or service occupation files a statement as hereunder required and then fails to pay a tax and license due, or when he files a statement which is later found to be incorrect and it is determined that additional taxes or license or both are due.
[Code 1965, § 37.20; Ord. No. 1566, § 1, 4-8-1975]
Whoever shall make or file with the City Clerk/Collector, under the provisions of this article, a false statement under oath, shall forfeit his license and be deemed guilty of a violation of this Code. It shall be the duty of the City Clerk/Collector to examine carefully all statements filed with him and to prosecute all violations of this article according to law; provided, that before instituting any such prosecution he shall give the merchant, manufacturer or business occupation an opportunity of explaining the statement and correcting it if inadvertently made. If it shall appear to the City Clerk/Collector that such false statement was willfully and corruptly made, he shall report all the facts to the prosecuting attorney or grand jury.
[1]
Editor's Note: Former § 13-226, entitled "Board of review," which was derived from § 37-21 of the 1965 Code, as amended, was repealed 6-13-2017 by Ord. No. 4759.
[Code 1965, § 37.22; Ord. No. 1566, § 1, 4-8-1975]
In addition to the penalties provided for violation of this Code and the penalties provided for delinquent taxes and license, and in addition to the arbitrary double assessment provisions of this article, the licenses of merchants, manufacturers or service occupations violating any provision of this article may be suspended or revoked as may be provided by this Code or by law, and the remedies, punishment and penalties shall be cumulative.
[Ord. No. 9, §§ 1 — 6, 7-27-1949; Ord. No. 452, § 1, 7-1-1958; Code 1965, § 32.09]
(a) 
Registration. The owner, agent, operator or person in charge of each motel, tourist camp, auto court or similar establishment in the City shall on January 1 each year and within 30 days after any change in management or ownership, register with the City Clerk/Collector, setting forth the following facts:
(1) 
Name and address of the owner, operator or manager of the establishment;
(2) 
Name and location of the business; and
(3) 
Number of units furnished for occupancy by not more than two persons and the number of units furnished for occupancy by more than two persons, and the rates per unit in effect at the time.
(b) 
License fee. At the time of registration, the owner, operator or manager shall pay a license fee of $7.50 per year for each unit furnished for occupancy by two persons or less, and $10 per year for each unit furnished for occupancy by more than two persons. For any person commencing business after January 1 of any year, the license fee shall be charged in proportion for the remaining months of the year. Any person charged with the duty of paying the license fee herein provided for and neglecting to do so shall pay a penalty of an additional 10% for each month of delinquency thereafter, in addition to being subject to such fine and imprisonment as is provided for in this Code.
(c) 
Guest register. The owner, operator or manager shall provide a system of registration for guests, either by card or in a book, and shall require registration of all guests, showing their names, addresses, time of arrival and departure and the number and name of the state issuing the license on the automobile; and it shall be the duty of the owner, operator or manager to verify the license number by comparison and to make certain that it is correctly registered in his records.
(d) 
Inspection. All such establishments shall be subject to inspection at all times by the Chief of Police, who is charged with the duty of visiting each of such establishments regularly, and the registration records shall be subject to inspection by the Chief of Police and other authorized officials of the City, including the Mayor and aldermen, as often as may be necessary in their judgment.
(e) 
Facilities. Each unit furnished for occupancy shall contain electric lights, running water, wash basins, lavatories and water closets. Sheets and pillow cases shall be changed after each occupancy, and in any event not less than once a week. Each unit shall be ventilated, cleaned and the floor washed after each occupancy, and in any event not less than every three days.
(f) 
Prohibited acts. No person operating such an establishment shall knowingly permit any indecent or other illegal act or conduct to exist in, on or around the premises or any unit thereof, and shall promptly notify the Chief of Police if he has any reason to believe that any indecent or other illegal act is being committed.
[Ord. No. 128, § IX, 4-28-1953; Code 1965, § 32.06]
Separate licenses must be obtained for each business or enterprise or portion of a business or enterprise which makes or conducts any sales. Every distinct portion of a business or enterprise engaging in, conducting or making sales separate in nature and character, and each portion of a business conducted in separate stores, offices or other places, shall have separate licenses.
[Ord. No. 128, §§ IV, VI, 4-28-1953; Code 1965, § 32.05]
(a) 
No license or tax shall be required of any nonprofit, benevolent, civic, patriotic, political or fraternal activity approved by order of the Board of Aldermen or by the Police Board, except for the sale of intoxicating or nonintoxicating alcoholic beverages. Those businesses and enterprises for which daily rates are shown, may, upon individual application to and approval by the Board of Aldermen, be classified for taxation under this article if the business is to be operated on a permanent basis and in such case agreement may be concluded between the City and the operator as to the amount, or method of calculating the value, of property and sales to be used as a basis for determining taxes under this article.
(b) 
Businesses and enterprises subject to license and tax hereunder shall not be exempt from personal property or other ad valorem taxes but shall be exempt from merchant's and manufacturer's tax.
[Ord. No. 3979, § 1, 4-25-2006]
The provisions of this Article III of Chapter 13 apply to home occupations as defined elsewhere in this Code.
[Ord. No. 3979, § 1, 4-25-2006]
All business entities that are registered with the State of Missouri are required to register with the City of Crestwood by June 1 of each year on a form to be provided by the City Clerk, regardless of the level of sales, income or gross receipts attributable to the business.