City of Town And Country, MO
St. Louis County
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Table of Contents
Table of Contents
Cross References — Alcoholic beverage licenses and permits, §§600.290 et seq.; motor vehicle operator's license required, §380.010; when permits required for parades and processions, §340.060; using vehicles for display advertising prohibited, §355.050; license required for private watchmen, §210.830; proof of state highway department's approval of projects adjoining the department's right-of-way prerequisite to issuance of construction permit, §505.060; permit required for street excavations, §505.120; taxation generally, ch. 150; as to miscellaneous business regulations, ch. 615; as to solicitors, hawkers and peddlers, ch. 610.
Editor's Note — The provisions of ordinance nos. 3057 and 3058 passed by a vote of the people in the election November 8, 2005. Ord. no. 3617 §1, adopted September 26, 2011, reaffirms and readopts the business license tax rates previously adopted pursuant to the law and codified in ch. 605 of this Code.

Section 605.010 Purpose.

[CC 1989 §12-1; Ord. No. 1414 §1, 8-13-1990]
A. 
The purpose of this Chapter is to require each business, occupation, trade, merchant and manufacturer within the City to secure a business license, unless expressly exempted herein or by State Statute.
B. 
The license fee provided for in this Chapter is assessed pursuant to the terms of this Chapter for the purpose of generating revenue for the City, and is to be paid by businesses, occupations, trades, merchants, and manufacturers, for the privilege of engaging in and doing business in the City.

Section 605.020 Definitions.

[CC 1989 §12-2; Ord. No. 1414 §1, 8-13-1990; Ord. No. 2606 §1, 8-14-2001; Ord. No. 2642 §1, 11-27-2001; Ord. No. 2706 §1, 6-25-2002; Ord. No. 2790 §1, 1-28-2003]
The following words, terms and phrases, when used in this Chapter, shall have the meanings ascribed to them in this Section, except where the context clearly indicates a different meaning:
ANNUAL GROSS RECEIPTS OF MERCHANTS AND MANUFACTURERS
Any and all money, cash, credit, services, fees, receipts, commissions, property, or other consideration obtained by a merchant or manufacturer in exchange for those activities within the City set forth in the definitions of merchant or manufacturer herein, during the last completed fiscal year preceding each license year. In calculating gross receipts, no deductions shall be made for the costs of items sold, materials, labor, service costs, interest, overhead, or other costs of doing business.
BUSINESS, OCCUPATION, MANUFACTURER or TRADE
Every person, including individuals, sole proprietorships, corporations, partnerships or other forms of business enterprises, which engages in a calling, business, dealership, trade, avocation, pursuit, profession, occupation or other enterprise, including any manufacturer, but not including merchants. The terms "business, occupation, manufacturer or trade" shall include, but are not limited to, those persons conducting activities for which an admission is charged or a consideration is received for:
1. 
Attendance at performances, activities or other events;
2. 
Participation in contests or games; or
3. 
Use of facilities or accommodations operated or maintained by such persons.
The terms "business, occupation, manufacturer or trade" shall include, but are not limited to, banking institutions, as defined in Section 148.020, RSMo., and credit institutions, as defined in Section 148.130, RSMo.
LICENSE OFFICIAL
The City Administrator or his/her designee.
LICENSE YEAR
The license year shall commence on July first (1st) of each calendar year and terminate on June thirtieth (30th) of the following calendar year.
MANUFACTURER
Every person, including individuals, sole proprietorships, partnerships, or other forms of business enterprises, which is engaged in treating, processing, refining, improving, combining, fabricating, assembling or otherwise adding to the usability, value or appearance of commodities, goods, or other personal property within the City regardless of where the sale of such manufactured commodities, goods or other personal property terminates, and regardless of whether such manufacturing is done for sale upon order or for sale upon expected or anticipated demand for the manufactured commodities, goods, or other personal property.
MERCHANT
Every person, including individuals, sole proprietorships, corporations, partnerships, or other forms of business enterprises, which sells or leases goods, wares or merchandise, including food or beverages (other than beer or liquor) for consumption on or off the premises, at or in any store, stand, place or vehicle in the City, from stock or inventory normally located within the City or from catalog stores and similar operations within the City, directly to ultimate consumers for use or consumption, and not to others for further processing or resale to ultimate consumers. The term "merchant" shall also include the following services supplied from or through business located within the City:
1. 
Beauty salons, barber shops and other grooming services.
2. 
Cable sales and services.
3. 
Car washes.
4. 
Catalogue sales.
5. 
Diet or nutrition counseling, food and related services.
6. 
Dry cleaners and laundry services.
7. 
Furniture sales and services.
8. 
Interior decorating sales and services.
9. 
Optical services.
10. 
Pet grooming and care services.
11. 
Photocopying or printing services.
12. 
Photography sales and services.
13. 
Travel agencies.
14. 
Service stations and repair service garages.
15. 
Hotels and motels.
OCCUPIED SPACE
Total square feet occupied, leased, owned or controlled for use as or by a business, occupation, manufacturer or trade including, but not limited to, offices, storage areas, warehouses, cafeterias, restrooms, showrooms, hallways, reception areas, basement areas and any other areas whatsoever, but excluding the total square feet of occupied space either leased or offered to lease, through a real estate brokerage listing or some other demonstrable means, to other persons or entities subject to the payment of a business license fee pursuant to this Chapter.
OPERATION(S)
Form(s) of commercial activity(ies) which is/are included in the definitions of business, occupation, trade, merchant and manufacturer.
PRINCIPAL
Any person, corporation, partnership, or other form of business enterprise which owns, in whole or in part, or helps manage, a business, occupation, trade, merchant, or manufacturer. "Principal" shall include, but not be limited to, directors, officers, managers, partners, and sole proprietors.
STORAGE AREA
For purposes of this Article only, a storage area is an area used by merchants, manufacturers, businesses, occupations or trades for keeping or depositing supplies, equipment, goods, wares, merchandise or commodities for later use. The term "storage area" does not include areas for equipment necessary for operating or maintaining the building in or on which such equipment is located.
TAXABLE GROSS RECEIPTS OF MERCHANTS OR MANUFACTURERS
For purposes of this Chapter only, taxable gross receipts of merchants or manufacturers shall be computed by excluding or subtracting from their annual gross receipts the following items, provided said items are documented in books of accounts:
1. 
Receipts for taxes levied by State and Federal Governments and collected by the licensee;
2. 
Receipts of traded merchandise recorded as cash receipts and placed in inventory for resale;
3. 
Cash and trade stamp discounts allowed and taken on sales;
4. 
Value of property accepted as part of the purchase price and held for subsequent resale;
5. 
Receipts of refundable deposits, except that portion of refundable deposits forfeited by the customer and kept by the licensee;
6. 
Such part of the sales price of goods, wares, merchandise or personal property returned by a customer which is refunded either in cash or by credit;
7. 
In the case of a parent company whose books of record reflect the sales of its subsidiary or subsidiaries outside of the City or within the City, but separately licensed, the receipts of sales of such subsidiary or subsidiaries may be excluded;
8. 
Receipts from any office located in the City which is operated predominantly as a billing office for other offices located outside of the City;
9. 
Collections for others where the licensee is acting as an agent or trustee, but only to the extent that said collections are paid to those for whom collected;
10. 
Transfer of like items from a licensee to independent dealers for resale, provided that the licensee does not profit from the transfer. "Like items" are defined as goods of the type normally dealt with by the licensee.
11. 
International sales within the organization of the seller;
12. 
Receipts from the sale of gasoline for highway use;
13. 
Receipts from the sale of beer, liquor and cigarettes.

Section 605.030 Business License Required.

[CC 1989 §12-3; Ord. No. 1414 §1, 8-13-1990; Ord. No. 3009 §1, 3-1-2005]
A. 
Generally. No merchant, manufacturer, business, occupation or trade may operate within the City without a valid business license issued pursuant to this Chapter for the current license year unless expressly exempted in Section 605.040 herein or by State Statute. A separate license must be obtained for each merchant, manufacturer, business, occupation or trade required by this Chapter to be licensed. A business license shall not be construed to permit the business, occupation, trade, merchant or manufacturer to which the license is issued to conduct operations at more than one (1) store, office, plant or location at the same time within the City. A merchant, manufacturer, business, occupation or trade which operates at more than one (1) location is required to obtain a business license for each location.
B. 
Licenses For Two (2) Or More Operations At One (1) Location — Mixed Uses. A merchant, manufacturer, business, occupation, or trade conducting two (2) or more different operations at the same location shall not be required to obtain a separate license for each such operation. However, the license application shall specify each such operation to be covered by the license. The license fee shall be equal to the sum of all the fees for each operation so licensed. If the License Official finds that a single licensee's business activity in the City is mixed, but that one (1) type of activity so predominates a second (2nd) activity so as to render the second (2nd) activity merely incidental, the License Official, in his/her discretion, may characterize the licensee in accordance with the predominant activity.
C. 
Single License To Two (2) Or More Persons Engaged In One (1) Business. A single license may be issued to two (2) or more persons, corporations, partnerships, or other forms of business enterprise engaged in a joint enterprise or joint venture for the same fee that would be charged a single person, corporation, partnership, or other form of business enterprise engaging in such an enterprise or venture.
D. 
No Outstanding Obligations To City. No license shall be issued to any merchant, manufacturer, business, occupation or trade until all of its financial obligations to the City have been paid. Financial obligations include, but are not limited to, personal property taxes, other license fees, sewer service fees, permit fees or inspection fees, which are required to be paid by such merchant, manufacturer, business, occupation or trade to the City.
E. 
Appeals. Appeals from any determination of the License Official shall be made in the first (1st) instance to the License Official with evidence that the License Official's initial determination was incorrect, and then to the Board of Aldermen.
F. 
Display. Each licensee shall display his/her or its City business license in a conspicuous place at the location of operations authorized to be conducted by such license.
G. 
Recovery Of Collection Costs. If a merchant, manufacturer, business, occupation or trade fails to apply for and obtain a business license as required by this Chapter, then, in addition to any other penalties allowed by this Chapter, the City shall be entitled to recover from such merchant, manufacturer, business, occupation or trade any and all legal costs and attorneys' fees incurred by the City to collect said delinquent business license fees.

Section 605.040 Exemptions.

[CC 1989 §12-4; Ord. No. 1414 §1, 8-13-1990; Ord. No. 2302 §3, 2-8-1999]
A. 
The provisions of this Chapter shall not apply to any merchant, manufacturer, business, occupation or trade which the City is prohibited from licensing or regulating by State Statute or other superseding law.
B. 
The provisions of this Chapter shall not apply to persons following for a livelihood the profession or calling of minister of the gospel, duly accredited Christian Science practitioner, teacher, professor in a college, priest, lawyer, certified public accountant, dentist, chiropractor, optometrist, chiropodist, physician or surgeon.
C. 
The provisions of this Chapter shall not apply to persons following for a livelihood the profession of veterinarian, architect, professional engineer, land surveyor, auctioneer, real estate broker or salesman, or insurance agents or brokers, unless those persons maintain a business office within the City.
D. 
The provisions of this Chapter shall not apply to any non-profit corporations organized or authorized to do business in the State under the provisions of Chapters 352 ("Religious and Charitable Associations"), 353 ("Urban Redevelopment Corporations"), or 355 ("General Not-For-Profit Corporations"), RSMo., or non-profit associations, except as otherwise provided herein.
E. 
A business license is not required for delivery within the City of goods purchased or acquired outside the City where there is no intent to evade the provisions of this Chapter.
F. 
A business license is not required for home occupations.

Section 605.050 Application For Business License.

[CC 1989 §12-5; Ord. No. 1414 §1, 8-13-1990; Ord. No. 1700 §1, 7-26-1993; Ord. No. 2346 §1, 6-14-1999; Ord. No. 2642 §2, 11-27-2001]
A. 
Application Must Be Completed And Submitted By Authorized Representative Of Business. Each merchant, manufacturer, business, occupation or trade applying for a business license must complete and submit to the License Official an application therefor. Each application must be signed by an authorized representative of the merchant, manufacturer, business, occupation or trade applying for a license. The authorized representative must certify that the information supplied on the application form is true and correct and sign the application. Written proof of current fire inspection must accompany all business license applications.
B. 
Application Forms To Be Provided By City. Application forms for business licenses shall be prepared or prescribed by the License Official or his/her designee and shall be made available by the License Official or his/her designee. Failure to obtain or receive an application form shall not, under any circumstances, excuse compliance with this Chapter.
C. 
Information Required. The application for a business license shall call for the following information:
1. 
General information required on all applications:
a. 
Name of establishment (and any other names used in the course of business);
b. 
Address of establishment (City address and home office address, if applicable);
c. 
State sales tax number;
d. 
Characterization by licensee of business as merchant, manufacturer, business, occupation or trade;
e. 
Description of business activity;
f. 
Form of ownership (e.g., sole proprietorship, partnership, joint venture, corporation);
g. 
If corporation, where incorporated and whether licensed to do business in Missouri;
h. 
Date of last completed fiscal year as established and used for Federal income tax purposes.
2. 
Information required on all merchant applications. In addition to the information required above, merchants shall supply the following information pertaining to their annual gross receipts:
a. 
Date of fiscal year;
b. 
Statement as to whether information is actual or estimated;
c. 
Identification of sources of annual gross receipts of merchants as defined herein.
D. 
License Application And Fee — When Due.
1. 
New businesses. All merchants, manufacturers, businesses, occupations, and trades which commence operations after the start of a license year must apply for a business license and pay the appropriate license fee before commencing operations. The license fee shall be prorated for the remainder of that license year. Merchants shall estimate taxable gross receipts for their first (1st) complete fiscal year. After completion of the merchant's first (1st) complete fiscal year, adjustments shall be made for actual taxable gross receipts.
2. 
Business license renewal. Every merchant, manufacturer, business, occupation and trade which is licensed and intends to operate during the next license year shall renew its business license and pay the appropriate license fee within thirty (30) days before the beginning of the next license year. Application for renewal of a business license shall be on the same form used for initial applications for business licenses. Applications for renewal must be accompanied by the fee required for the license.
3. 
Renewal of license by U.S. mail. The timely payment of a license tax due to the City which is delivered by United States mail to the municipality or county office designated by such municipality or county office to receive such payments, shall be deemed paid as of the postmark date stamped on the envelope or other cover in which such payment is mailed. In the event any payment of tax due is sent by registered or certified mail, the date of the registration or certification shall be deemed the postmark date. No additional tax, penalty or interest shall be imposed by the City or County on any taxpayer whose payment is delivered by United States mail, if the postmark date stamped on the envelope or other cover containing such payment falls within the prescribed period on or before the prescribed date, including any extension granted, for making the payment. When the last day for making any license tax payment, including extensions, falls on a Saturday, a Sunday, or a legal holiday in this state, the payment shall be considered timely if the payment is made on the next succeeding day which is not a Saturday, Sunday or legal holiday.
E. 
Termination Of Business During License Year. Merchants, manufacturers, businesses, occupations and trades that terminate operations prior to the end of a license year are not entitled to a refund of any part of their license fee.
F. 
Amendment Of Business License Application. If, during the period for which a license is issued pursuant to this Chapter, there is any change of information from that set forth in the original application or any renewal application, then written notice of the change in information must be given to the License Official within ten (10) days after such change.
G. 
Documentation. The licensee or applicant shall furnish documentation of information supplied on the license application upon request by the License Official. All merchants and manufacturers shall keep proper books of account or records, and shall enter therein an account of all the gross receipts of such merchant or manufacturer. The books of account and records shall be open to inspection by the License Official or his/her designee during regular business hours for the purpose of auditing or examining the books or records of the merchant or manufacturer for the purpose of determining the truthfulness of any statements made by the merchant or manufacturer in his/her or its application for license or in the payment of the license fee.
H. 
Evidence Of Workers' Compensation Insurance. If the licensee or applicant is subject to the provisions of Chapter 287, RSMo., the licensee or applicant shall furnish evidence of Workers' Compensation insurance.

Section 605.060 Calculation of Fees. [1]

[CC 1989 §12-6; Ord. No. 1414 §1, 8-13-1990; Ord. No. 2642 §3, 11-27-2001; Ord. No. 3057 §1, 8-22-2005; Ord. No. 3058 §1, 8-22-2005; Ord. No. 3184 §1, 10-24-2006]
A. 
Generally. There shall be two (2) different methods for calculating license fees. The method to be used to calculate license fees will be determined in accordance with the classification of the licensee or applicant for a license by the License Official. A type I license fee shall apply to merchants and manufacturers. A type II license fee shall apply to businesses, occupations and trades.
B. 
Type I License Fee — Merchants. Each merchant shall pay business license fee as follows:
1. 
The greater of:
a. 
Two hundred dollars ($200.00), or
b. 
An amount calculated as follows:
(1) 
One-fifth of one percent (0.20%) of the first (1st) ten million dollars ($10,000,000.00) of taxable gross receipts.
(2) 
One-tenth of one percent (0.10%) of the next ten million dollars ($10,000,000.00) of taxable gross receipts.
(3) 
One-twentieth of one percent (0.05%) of all taxable gross receipts over twenty million dollars ($20,000,000.00).
c. 
Excepting, however, hotel and motel merchant license taxes shall increase by five percent (5%) per year for each year after August 15, 2005, starting with:
(1) 
One-tenth of one percent (0.10%) of the first (1st) ten million dollars ($10,000,000.00) of taxable gross receipts.
(2) 
One-twentieth of one percent (0.05%) of the next ten million dollars ($10,000,000.00) of taxable gross receipts.
(3) 
One-fortieth of one percent (0.025%) of all taxable gross receipts over twenty million dollars ($20,000,000.00) up to one-eighth of one percent (0.125%) of the hotel or motel's gross revenue.
C. 
Type II License Fee — Businesses, Occupations, Manufacturers And Trades. Businesses, occupations, manufacturers and trades shall pay annually to the License Collector as follows:
1. 
Two hundred dollars ($200.00) per year for occupied space up to one thousand (1,000) square feet.
2. 
Fifty cents ($0.50) per square foot for each square foot of occupied space in excess of one thousand (1,000) square feet.
3. 
Fifty cents ($0.50) per square foot for each square foot of storage area(s). No storage area fee shall be paid if such storage area when combined with other occupied space does not exceed one thousand (1,000) square feet.
[1]
Editor's Note — The provisions of ordinance nos. 3057 and 3058 passed by a vote of the people in the election November 8, 2005. Ord. no. 3617 §1, adopted September 26, 2011, reaffirms and readopts the business license tax rates previously adopted pursuant to the law and codified in ch. 605 of this Code.

Section 605.070 Penalties For Failure To Procure or Renew Business License.

[CC 1989 §12-7; Ord. No. 1414 §1, 8-13-1990]
A. 
Liability Of Principals. It shall be unlawful for any principal to conduct or assist in conducting a business, occupation, trade, merchant or manufacturer within the City without having first procured a business license. Upon conviction of violating this Section, a principal shall be fined no less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00). Each day of such violation shall constitute a separate offense.
B. 
Liability Of Employees. After notice by the License Official to any clerk, employee, or agent of a business, occupation, trade, merchant or manufacturer, that a principal thereof has not procured a business license, it shall be unlawful for such clerk, employee or agent to conduct or assist in conducting that business, occupation, trade, merchant or manufacturer. Upon conviction for violating this Section, such clerk, employee or agent shall be fined no less than five dollars ($5.00) nor more than one hundred dollars ($100.00). Each day of such violation shall constitute a separate offense.

Section 605.080 Prohibition On Transfer or Assignment of License.

[CC 1989 §12-8; Ord. No. 1414 §1, 8-13-1990]
A business license is not transferable or assignable.

Section 605.090 Revocation of Business License — Basis.

[CC 1989 §12-9; Ord. No. 1414 §1, 8-13-1990]
A. 
Revocation of any license shall be in addition to any other penalty or penalties prescribed in this Chapter. Any license issued by the City under this Chapter may be revoked for any of the following reasons, in addition to any other reasons specified in this Chapter:
1. 
Any failure to comply with, or any violation of, any provisions of this Chapter by the licensee;
2. 
Violation of the terms and conditions upon which the license was issued;
3. 
Violation of any ordinance of the City regulating the licenses;
4. 
Failure of the licensee to pay any tax or other financial obligation due to the City;
5. 
Illegal or improper issuance of the license;
6. 
Any misrepresentation or false statement in the application for such license;
7. 
Causing, maintaining or assisting in the cause or maintenance of a nuisance, whether public or private.

Section 605.100 Revocation of Business License — Procedure.

[CC 1989 §12-10; Ord. No. 1414 §1, 8-13-1990]
A. 
In any case in which complaint shall be made to the Board of Aldermen that cause exists for the revocation of a license issued under the provisions of this Chapter, the following procedure shall govern:
1. 
The Board of Aldermen shall set a hearing to consider the question of revocation;
2. 
At least ten (10) days prior to such hearing, written notice shall be mailed to the licensee at his/her or its last known address as shown in the records of the License Official, advising the licensee of the time and place of the hearing and of the reason for considering the revocation of his/her or its 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 or its business;
4. 
At the hearing set by the Board of Aldermen, the Board shall hear all relevant evidence justifying the revocation of the license and all relevant evidence justifying the retention of the license;
5. 
The affirmative vote of a majority of a quorum of the Board shall be necessary to revoke a license.

Section 605.110 Confidentiality of Information.

[CC 1989 §12-11; Ord. No. 1414 §1, 8-13-1990]
The License Official, and all other City Officers and Officials who may be officially concerned with administering and enforcing this Chapter, shall keep all information furnished or secured under the authority of this Chapter in strict confidence. Such information shall not be subject to public inspection and shall be kept so that the contents thereof shall not become known, except to the persons charged with the administration of this Chapter; provided, that this Section shall not prohibit any City Officer from testifying as to such information in compliance with a subpoena issued from a court of competent jurisdiction or from the Board of Aldermen in any proceeding before it.

Section 605.120 Solid Waste Collectors. [1]

[CC 1989 §12-12; Ord. No. 1414 §1, 8-13-1990]
Any person desiring to store, collect, transport, process or dispose of residential solid waste for profit, pecuniary gain or other business purpose within the City must have a waste collection license in accordance with the Municipal Code. No other business license is required for licensed waste collectors.
[1]
Cross Reference — Solid waste collection licenses, §235.090 et seq.

Section 605.130 Refund of Erroneously Paid License Fees.

[CC 1989 §12-13; Ord. No. 1529 §1, 9-9-1991]
The City License Official shall, upon written application of a licensee, refund any business license fee mistakenly or erroneously paid in whole or in part to the City License Official. Such application shall be filed within one (1) year after the fee is mistakenly or erroneously paid.