[R.O. 2006 §605.010; CC 1980 §800.010; Ord. No. 595, 8-25-1975; Ord. No. 1005, 1-17-2006]
No person, either as principal or agent, shall pursue, conduct,
carry or operate within the City any calling, trade, business, vocation,
occupation or profession mentioned in this Chapter without paying
the license fee fixed in this Chapter and obtaining the license as
required and prescribed by this Chapter, subject to the regulations
hereinafter provided. Any person violating the provisions of this
Chapter shall be subject to a fine not exceeding five hundred dollars
($500.00) for each day said person is in violation.
[R.O. 2006 §605.020; CC 1980 §800.020; Ord. No. 595, 8-25-1975]
No license provided for in this Chapter shall be issued until
the amount prescribed as the fee therefor shall have been paid to
the City Clerk as provided in this Chapter.
[R.O. 2006 §605.030; CC 1980 §800.030; Ord. No. 595, 8-25-1975]
A.
No license
provided for or required under the provisions of this Chapter or any
other ordinance of the City shall be issued by the City to any person
until the personal tax and merchants' ad valorem tax for the year
next preceding the year for which such license is issued shall first
have been paid.
B.
It shall
be the duty of the City Clerk to establish and promulgate rules and
regulations relative to an orderly method of checking unpaid City
personal taxes and merchants' ad valorem taxes in order to determine
the amounts thereof due and owing to the City by such applicant.
C.
Each
applicant for a business license under this Chapter shall submit a
statement from the Missouri Department of Revenue pursuant to Section
144.083.4, RSMo., stating no tax is due, which statement is a prerequisite
to the issuance or renewal of a City business license. The statement
required by this Section shall be dated within ninety (90) days of
submission of the business license application or renewal application.
[R.O. 2006 §605.040; CC 1980 §800.040; Ord. No. 595, 8-25-1975]
A.
All licenses
issued under the provisions of this Chapter shall be issued only upon
duplicate written application therefor to the City Clerk upon an application
form prepared by the City Clerk and received of the City Clerk by
the applicant or his/her duly authorized agent. The application shall
contain blanks, requesting the insertion of the following information:
1.
Date.
2.
Person
to whom issued.
3.
Address.
4.
Business
or occupation address.
5.
If applicant
is an agent, give name and address of principal.
6.
Subject
of object licensed.
7.
If applicant
or those for whom he/she is acting uses or intends to use any auto
or truck in the conduct of his/her business, he/she shall give the
State license number of each auto or truck so used or intended to
be used in such business.
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A list of items, that are enumerated in this Chapter which if
sold, handled, prepared or manufactured by the applicant or those
for whom he/she is acting, will determine the nature of his/her business
or occupation, shall be printed upon the application form, with a
blank next to each item, and instructions to check the blank opposite
each item which the applicant or those for whom he/she is acting,
sells, handles, prepares or manufactures, shall be printed at the
head of the list. The applicant shall fill in the blanks above mentioned
and shall check the blanks opposite those items which he, or those
for whom he/she is acting sells, handles, prepares or manufactures,
or intends at any time during the duration of the license period,
to sell, handle, prepare or manufacture, provided, that the City Clerk
shall have the right to omit such items enumerated in this Chapter,
as items which determine the nature of the occupation or business
which the applicant conducts or intends to conduct, as he/she shall
deem unnecessary for a satisfactory determination of the nature of
the business or occupation being or to be conducted by the applicant
or those for whom the applicant is acting, and shall file a statement
of the aggregate amount of sales made during the year next preceding
the first (1st) day of January whensoever and as may by any other
provisions of this Chapter be required. The applicant shall make affidavit
printed at the end of such application form, swearing to the truth
of the application as filled out, that he/she or those for whom he/she
is acting do not sell, etc., or intend to sell, etc., items not checked
on the above list. The City Clerk shall deliver a copy of each application
for license submitted to the Police Chief. The statement of aggregate
sales shall not appear on the copy of the application submitted to
the Police Chief.
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[R.O. 2006 §605.050; CC 1980 §800.050; Ord. No. 595, 8-25-1975; Ord. No. 1178 §1, 6-18-2013]
A.
All licenses issued under the provisions of this Chapter, except
as otherwise provided, shall be issued to extend to and terminate
on the last day of June next following the effective beginning date
of the license, provided, that if the license is issued for a period
beginning on or after the first day of January and ending on the last
day of June, one-half (1/2) of the annual fee shall be paid, except
as otherwise provided by this Chapter.
B.
Business licenses for contractors, building and general, pursuant to the City Code of Ordinances Section 605.170(A)(17), shall be issued to extend and terminate on the last day of August next following the effective beginning date of the license.
[R.O. 2006 §605.060; CC 1980 §800.060; Ord. No. 595, 8-25-1975 and amendment of 6-18-1990]
No license provided for in this Chapter shall be assigned or
transferred, except by permission of the Board of Aldermen in case
the licensee sells his/her stock of goods to a person continuing the
business at the same place, nor shall any such license authorize the
holder thereof to do business thereunder at more than one (1) place
at the same time.
[R.O. 2006 §605.070; CC 1980 §800.070; Ord. No. 595, 8-25-1975]
Upon payment of the license fee, the license collector shall
issue a sticker license emblem, designating the year for which the
license is issued, and a number identical with the number of the application
and such other information as may be required. One (1) side of such
emblem shall be of adhesive material of such strength and composition
that the emblem cannot be removed from the surface to which it is
applied without being mutilated or destroyed. It shall be the duty
of the licensee to affix such emblem in a conspicuous place, in the
place of business or upon the vehicle or machine for which the same
was issued and the emblem shall not be used for any other place of
business, vehicle or machine.
[R.O. 2006 §605.080; CC 1980 §800.080; Ord. No. 595, 8-25-1975]
Except as otherwise specially provided in this Chapter, when
two (2) or more businesses are operated together at the same place
or stand by the same person, such person shall pay but one (1) license
fee under the provisions of this Chapter, which shall be the license
fee that is paid upon the branch of the business for which the highest
license fee is imposed.
[R.O. 2006 §605.090; CC 1980 §800.090; Ord. No. 595, 8-25-1975]
Where any person is prohibited from carrying on any business,
trade, calling, vocation or profession, without paying for and obtaining
a license therefor as provided in this Chapter, it shall be unlawful
for any servant, agent, officer or employee of such person to conduct
or carry on, or aid in conducting or carrying on such business, trade,
calling, vocation or profession, or any part thereof, for which the
required license has not first been obtained as required.
[R.O. 2006 §605.100; CC 1980 §800.100; Ord. No. 595, 8-25-1975]
No free license shall be granted nor any rebate allowed for
any cause, nor any sum accepted less than the amount specified in
this Chapter nor any license issued for a shorter period than provided
in this Chapter, except under petition to and action by the Board
of Aldermen. The Board of Aldermen may allow exceptions to this Chapter
and authorize free licenses or rebates hereunder for the vending of
small articles by applicants upon satisfactory evidence of unavoidable
misfortune or poverty on the part of such applicant. The Board of
Aldermen may authorize free licenses or rebates hereunder to charitable
or religious organizations but not more than one (1) such exception
shall be made to any such organization during any one (1) calendar
year.
[R.O. 2006 §605.110; CC 1980 §800.110]
It shall be the duty of the City Clerk to collect all monies
for licenses issued under the provisions of this Chapter and to keep
an accurate register of all such licenses issued by him/her in such
form as will clearly show what licenses are in force, to whom issued,
the occupation, business, object or subject for which issued, the
term for which issued and the amount paid.
[R.O. 2006 §605.120; CC 1980 §800.120; Ord. No. 595, 8-25-1975]
A.
It shall
be the duty of the Police Chief, or any Police Officer whom he/she
shall designate, to enter every place of business subject to licensing
under this Chapter within the City, within thirty (30) days after
the license provided for in this Chapter is due and payable, to ascertain
whether such place of business is operating in conformity with the
written application submitted to the City Clerk in reference to such
place of business, and within the terms of the license issued by the
City Clerk. The Police Chief or such Police Officer as he/she shall
designate shall take with him/her at all inspections a copy of the
application submitted by the person operating the place of business
in question and shall endorse upon it any deviation from it or delinquency
that he/she may find upon inspecting the conduct of the business or
occupation.
B.
It shall
be the duty of the Police Chief and of every Policeman of the City
to investigate the operations of any person found pursuing, carrying
on or operating any calling, trade, business, vocation, occupation
or profession mentioned in this Chapter, and to arrest any such person
found pursuing, carrying on or operating any calling, trade, business,
vocation, occupation or profession, without first paying in advance
the license fee and obtaining a license as required by this Chapter.
C.
The Police
Chief and any Policeman of the City shall have the authority to enter
any place wherein any business, trade, vocation or occupation required
to be licensed under the provisions of this Chapter is being carried
on or conducted during business hours, to ascertain whether this Chapter
or any other ordinance of the City is being violated.
[R.O. 2006 §605.130; CC 1980 §800.130; Ord. No. 595, 8-25-1975]
The statements or returns made to the City Clerk under the requirements
of this Chapter shall not be made public nor shall they be subject
to the inspection of any person except the Mayor, City Clerk, members
of the Board of Aldermen and such accountant or auditor as the Board
may from time to time employ to audit the accounts of the City.
[R.O. 2006 §605.140; CC 1980 §800.140]
The sale of intoxicating liquor is exempted from the provisions
of this Chapter, and the amount of sales thereof shall not be included
in the verified statement of retail sales required in this Section.
[R.O. 2006 §605.150; CC 1980 §800.150; Ord. No. 595, 8-25-1975]
Whoever shall make or file with the City Clerk, under the provisions
of this Section, a false statement under oath, shall forfeit his/her
license and be deemed guilty of a misdemeanor punishable as provided
in this Code. It shall be the duty of the City Clerk to examine carefully
all statements filed with him/her and to see that all violations of
this Section are prosecuted pertaining to retail merchants' licenses
according to the law, provided, that before instituting any prosecution
he/she shall give the merchant the opportunity of explaining the statement
and correcting it if an error was inadvertently made.
[R.O. 2006 §605.160; CC 1980 §800.160; Ord. No. 595, 8-25-1975]
The various occupations, trades, subjects, businesses, callings,
vocations and professions in the City requiring occupational licenses
under the provisions of this Chapter and the license fee therefor,
shall be as listed herein.
[R.O. 2006 §§605.170 — 605.610; CC 1980 §§210.120(B),
800.170 — 800.270, 800.290 — 800.300, 800.320, 800.340
— 800.540, 800.600 — 800.690; Ord. No.
577, 6-18-1973; Ord. No. 595, 8-25-1975 and amendment
of 6-18-1990; Ord. No. 976, 12-20-2004; Ord. No. 991, 6-20-2005; Ord. No.
1025 §§1 — 2, 10-16-2006]
A.
The City
shall charge an annual license fee for all businesses or occupations
within the City as follows:
1.
Ag machinery/farm
implements sales: $30.00.
2.
Architects/House
Design: $15.00.
3.
Artists:
$15.00.
4.
Auctioneers:
$25.00.
5.
Bakeries:
$15.00.
6.
Banks:
$30.00.
7.
Barbershop/Beauty
Parlor: $15.00.
8.
Billiard
and Pool Halls: $40.00.
9.
Billboard
posting and Advertising structures: $15.00.
10.
Blacksmith:
$15.00.
11.
Bowling
Alley: $60.00.
12.
Butcher
shop: $25.00.
13.
Car
building plant: $30.00.
14.
Carpet
and Furniture Cleaning: $15.00.
15.
City
Directory Agent: $15.00.
16.
Clothing
sales — ready-to-wear or made-to-order: $20.00.
17.
Collection
agency: $15.00.
18.
Contractors
— Building and General: $15.00.
19.
Dairy,
ice cream factory, pasteurized milk plant: $30.00.
20.
Dance
hall: $15.00.
21.
Delivery
company: $15.00.
22.
Die
works or manufacturing: $30.00.
23.
Door-to-door
sale of rugs, clocks, kitchen utensils, household articles, musical
instruments and apparel: $15.00.
24.
Dry
Cleaning and Pressing: $20.00.
25.
Exterminators:
$15.00.
26.
Filling
station — oil and/or gasoline: $20.00.
27.
Flour
mill: $15.00.
28.
Furniture
repairs: $15.00.
29.
Health
and fitness center: $30.00.
30.
Home
occupations: $15.00.
31.
Hotel/motel
(must be 4+ rooms)(price per room): $20.00.
32.
Ice
cream factory: $30.00.
33.
Ice
manufacturing plant: $30.00.
34.
Installment
Sales: $15.00.
35.
Insurance
agent/subagent: $15.00.
36.
Laundromat:
$15.00.
37.
Loan
Company: $30.00.
38.
Machine
shops: $30.00.
39.
Manufacturing
Plants: $30.00.
40.
Mercantile
agent: $25.00.
41.
Miniature
Golf: $15.00.
42.
Monument
dealer/sales: $20.00.
43.
Newspaper:
$25.00.
If also running printing plant, additional: $15.00.
44.
Nursery
stock sales: $15.00.
45.
Oil
and/or gas salesmen (not including filling stations): $25.00.
46.
Pawnbrokers/Pawnshops:
$15.00.
47.
Peddler,
Hawker, and Huckster/Novelties on Street (not door to door): $15.00.
48.
Pet
shop. $15.00.
49.
Photographer:
$15.00.
50.
Picture
sales (including enlarging and copying): $15.00.
51.
Printing
plant: $15.00.
52.
Produce
and/or poultry sales: $20.00.
53.
Real
Estate office: $15.00.
54.
Restaurant:
$20.00.
55.
Retail
grocer: $30.00.
56.
Retail
Merchants:
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0 to 50,000 sq. ft.
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$25.00
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50,000 to 100,000 sq. ft.
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$45.00
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100,000 sq. ft. and up
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$75.00
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57.
Sewing
machine agent: $15.00.
58.
Shoe
cobbling: $15.00.
59.
Shoe
factories: $30.00.
60.
Skating
rink: $15.00.
61.
Soda
water and soft drink manufacturers, brewery products: $30.00.
62.
Soft
drink — storage and vendor (with consumption at/near establishment):
$15.00.
63.
Stands
in public places: $15.00.
64.
Stock
and Bond Brokers: $15.00.
65.
Temporary
street sales (non-food items, permit required): $15.00.
66.
Theatres
(price per screen): $15.00.
67.
Tin
shop: $15.00.
68.
Undertaking
establishment: $20.00.
69.
Vehicle
— storage, repair, servicing: $25.00.
70.
Vending
machines: $15.00.
71.
Wholesale
merchant: $15.00.
B.
Every
manufacturer not hereinabove listed or otherwise or elsewhere mentioned
and provided for in this Section shall pay a license fee of thirty
dollars ($30.00) per annum. Nothing in this Section shall be construed
as to require any manufacturing corporation or institution paying
the license fee required for its particular manufacturing as herein
prescribed to pay any additional occupation license fee under this
Section, except such vehicle fee as may be prescribed elsewhere, and
excepting such ad valorem tax as may be assessed and levied by ordinance.
[Ord. No. 1064 §1, 4-21-2008]
A.
No person
following for a livelihood the profession or calling of minister of
the gospel, duly accredited Christian Science practitioner, teacher,
professor in a college, priest, lawyer, certified public accountant,
dentist, chiropractor, optometrist, chiropodist, or physician or surgeon
in this City shall be taxed or made liable to pay any municipal or
other corporation tax or license fee of any description whatever for
the privilege of following or carrying on such profession or calling,
and after December 31, 2003, no investment funds service corporation
as defined in Section 143.451, RSMo., may be required to pay any such
license fee in excess of twenty-five thousand dollars ($25,000.00)
annually, any law, ordinance or Charter to the contrary notwithstanding.
B.
No person
following for a livelihood the profession of insurance agent or broker,
veterinarian, architect, professional engineer, land surveyor, auctioneer,
or real estate broker or salesman in this City shall be taxed or made
liable to pay any municipal or other corporation tax or license fee
for the privilege of following or carrying on his/her profession unless
that person maintains a business office within the City of Troy.
A.
All license
fees not paid to the City by the person required to remit the same
on the date when the same becomes due and payable to the Director
of Revenue shall bear interest at the rate determined by Section 32.065,
RSMo., from and after such date until paid.
B.
In case
of failure to apply for any license fee required by this Chapter on
or before the date prescribed therefor, determined with regard to
any extension of time for making an application, unless it is shown
that such failure is due to reasonable cause and not the result of
willful neglect, evasion or fraudulent intent, there shall be added
to the amount required to be shown as tax on such return five percent
(5%) of the amount of such tax if the failure is not for more than
one (1) month, with an additional five percent (5%) for each additional
month or fraction thereof during which such failure continues, not
exceeding twenty-five percent (25%) in the aggregate.
C.
In case
of failure to pay the full amount of any license fee due hereunder
on or before the date prescribed therefor, determined with regard
to any extension of time for payment, unless it is shown, by the applicant,
that such failure is due to reasonable cause and not the result of
willful neglect, evasion or fraudulent intent, there shall be added
to the tax an amount equal to five percent (5%) of the deficiency.
The City shall, upon request by a taxpayer, apprise the taxpayer of
the factual basis for the finding of negligence, or the specific rules
or regulations disregarded if the City assesses a penalty under this
Subsection.
