[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:
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.
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.
Every person required to have a current license as well as
one holding a license.
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.
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.
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.
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."
Includes vehicles.
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)Â
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)Â
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)Â
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)Â
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)Â
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)Â
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)Â
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)Â
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)Â
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)Â
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)Â
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)Â
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; amended 1-26-2021 by Ord. No. 5127]
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 a business of $8,000 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; amended 1-26-2021 by Ord. No. 5127]
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 $8,000 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; amended 1-26-2021 by Ord. No. 5127]
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 $8,000 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; amended 1-26-2021 by Ord. No. 5127]
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, with a minimum of 100 square feet, 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)Â
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
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 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).
[Amended 1-26-2021 by Ord. No. 5127]
(b)Â
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; 1-26-2021 by Ord. No. 5127]
(a)Â
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 assess an additional penalty of up to an additional
25% of the amount owed, in addition to any unpaid balance, 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)Â
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 additional
assessment.
[Code 1965, § 37.19; Ord. No. 1566, § 1, 4-8-1975; amended 1-26-2021 by Ord. No. 5127]
All taxes and licenses due under this article shall become delinquent
on July 1 of the year in which due, and thereafter shall be subject
to a penalty of 5% during the first month of delinquency, and 2.5%
each month thereafter 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; amended 1-26-2021 by Ord. No. 5127]
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 for prosecution.
[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 amended 1-26-2021 by Ord. No. 5127]
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. Hearings on suspension and/or revocation of licenses issued pursuant to this chapter shall proceed in the manner set forth in § 13-233 of this chapter, unless another procedure is provided by law.
[Ord. No. 9, §§ 1
— 6, 7-27-1949; Ord. No. 452, § 1, 7-1-1958; Code 1965, § 32.09]
(a)Â
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)Â
Name and address of the owner, operator or manager of the establishment;
(2)Â
Name and location of the business; and
(3)Â
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)Â
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)Â
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)Â
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)Â
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)Â
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; amended 1-26-2021 by Ord. No. 5127]
Separate licenses and permits 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 and associated permits.
[Ord. No. 128, §§ IV,
VI, 4-28-1953; Code 1965, § 32.05]
(a)Â
No license or tax shall be required of any nonprofit, benevolent,
civic, patriotic, political or fraternal activity approved by state
statute or 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.
[Amended 1-26-2021 by Ord. No. 5127]
(b)Â
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.
The provisions of this Article III of Chapter 13 apply to home-based businesses as defined elsewhere in this Code unless such business is exempt from municipal licensing by Missouri law. However, no permit or license shall be required to use a residential building for a home-based business.
[1]
Editor's Note: Ord. No. 5167 also changed the title of this
Section from "Home occupations" to "Home-based businesses."
[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.
[Added 1-26-2021 by Ord. No. 5127]
(a)Â
Any license issued by the City under this chapter may be suspended,
revoked or otherwise disciplined or sanctioned for good cause. Suspension,
revocation or other form of discipline or sanction shall be in addition
to any other penalty or penalties prescribed in this chapter or available
to the City by law. Good cause shall include, but not be limited to,
any of the following reasons:
(1)Â
Any failure to comply or any violation of any provision of this
chapter or the regulations promulgated under the authority of this
chapter by the licensee;
(2)Â
Violation of the terms and conditions upon which the license
was issued;
(3)Â
Violation of any ordinance of the City regulating the licensee;
(4)Â
Violation of any other federal, state or local law or regulation
pertaining to the licensee or the activities associated with the business
subject to the license or occurring upon the property where the establishment
is located or the business is conducted;
(5)Â
Failure of the licensee to pay any tax, fee, fine or other governmental
charge required by law, including the payment of municipal taxes and
the remission of sales taxes;
(6)Â
Illegal or improper issuance of the license;
(7)Â
Any misrepresentation, misleading statement of fact, or false
statement in the application for such license;
(8)Â
Causing, maintaining, or failing to address any condition constituting
a nuisance, whether public or private;
(9)Â
Failure to obtain or maintain any license from the state or
other regulatory authority which is required for the operation of
the business subject to the license.
(10)Â
Failure to obtain or maintain a current "no tax due" statement
from the Missouri Department of Revenue, pursuant to Section 144.083,
RSMo., as amended.
(b)Â
Procedure.
(1)Â
In any case in which there is reason to believe a license issued
pursuant to this chapter may be subject to suspension, revocation
or other discipline, a notice shall be issued to the business or establishment,
and such notice shall describe the violations or other grounds warranting
suspension, revocation or other discipline. The notice shall order
the licensee or owner or operator of the business (if different than
the licensee) to appear before the City Administrator, or his or her
designee, at such time and place as determined by the City Administrator,
to show cause, if any, why the business license or other permit should
not be suspended, revoked or otherwise disciplined or sanctioned.
Every person required to appear shall have at least 10 days' notice
thereof.
(2)Â
Such notice shall be signed by the City Administrator, or his
or her designee. The notice shall be served upon that person by delivering
a copy thereof to the person, or by leaving a copy at his/her residence
with some member of the family or household over 15 years of age,
or upon any corporation by delivering the copy thereof to the registered
agent or to any other officer at any business office of the corporation
within the City. If the notice cannot be given for the reason that
the person named in the notice or his/her agent cannot be found in
the City, of which fact the return upon such notice of the officer
serving the same shall be conclusive evidence, such notice shall be
mailed to such person and posted at the property which is the site
of the business or mailed to such person and published in a newspaper
within the City once at least seven days before the time fixed for
the parties to appear. The cost of the mailing and publication shall
be assessed against the licensee.
(3)Â
During the period the hearing is pending before the City Administrator,
the licensee shall be permitted to continue the operation of the business;
provided, however, that the pending nature of such hearing shall not
preclude prosecution for violation of the ordinances of the City occurring
during such period. At the hearing, any party may be represented by
counsel and all parties shall have the opportunity to be heard.
(4)Â
If, after hearing all the evidence, it is determined that there
are grounds for suspension, revocation or other discipline of the
business license, the City Administrator, or his or her designee,
shall make such order as he or she deems reasonable. The order shall
be served in the manner provided in this section for service of the
notice of violation.
(5)Â
The decision of the City Administrator, or his designee, may
be subject to judicial review in the Circuit Court of St. Louis County
if an aggrieved party files an appropriate petition for judicial review
within 15 days of the decision.
(6)Â
Upon suspension or revocation of a business license, the owner
and/or operator of the business shall immediately cease operation
of the business at the location set forth in the order. The City may
post notices at each entrance to such business stating that its license
has been suspended or revoked, that it is unlawful for such business
to operate, and that persons who defy such order may be prosecuted.
It shall be unlawful for any person to remove, deface, or alter such
notices without the express permission of the City Administrator.
(7)Â
If a business fails to cease operation within 20 days of the
suspension or revocation of its license, the City may cause the doors
of said business to be locked so as to prevent or bar the continuance
of business activity. Furthermore, the City Attorney may take such
other actions at law or in equity as may be required to halt, terminate,
remove, or otherwise eliminate any violation of this article.
(8)Â
In the event that a licensee whose license has been revoked
pursuant to this section, or a related entity of a licensee whose
license has been revoked pursuant to this section, shall thereafter
apply for a substantially similar license, the licensing official
may take into account the act(s) and circumstances which led to the
revocation in considering the new application.
(c)Â
In addition to or in the alternative to the procedure set forth herein, any business or person who violates any of the provisions of this article may be prosecuted in the City's municipal division, and if found guilty shall be punished in accordance with § 1-6 of this Code. Each day such failure to comply or such violation continues shall be deemed a separate offense. Any fine assessed for such an offense shall be in addition to any other penalties assessed pursuant to this chapter.
