[CC 1987 §605.010; Ord. No. 880 §1, 10-25-1977]
The City Collector shall prescribe the form of all licenses and applications therefore. Except as provided by this Code or other ordinances, all licenses shall be signed by the Mayor, the City Collector, and the City Clerk, who shall affix the corporate Seal of the City of Northwoods on each license.
[CC 1987 §605.020; Ord. No. 880 §1, 10-25-1977]
A. 
No license or permit, provided for or required under any provision of this Code or other ordinance of this City, shall be issued by the City Collector to any person, partnership, firm or corporation until all real estate taxes, personal property taxes, business license taxes, permit fees, inspection fees, or any other financial obligations which are delinquent and owing to the City have been paid by the applicant.
B. 
Each applicant for a business license under this Chapter shall submit a statement from the Missouri Department of Revenue pursuant to Section 144.083.4, RSMo., stating no tax is due, which statement is a prerequisite to the issuance or renewal of a City business license. The statement required by this Section shall be dated within ninety (90) days of submission of the business license application or renewal application.
C. 
Dog licenses and shopping center licenses are hereby excepted from the provisions of this Section.
[CC 1987 §605.030; Ord. No. 880 §1, 10-25-1977]
A license may be issued to any corporation, association or partnership, or to two (2) or more persons engaged in any joint enterprise, the same as to a single person and for the same fee, except where otherwise specifically provided.
[CC 1987 §605.040; Ord. No. 880 §1, 10-25-1977]
Separate license shall be obtained for each place of business conducted, operated, maintained, or carried on by every person engaged in any occupation, calling, trade, or enterprise for which a license is required by this City.
[CC 1987 §605.050; Ord. No. 880 §1, 10-25-1977]
Any person, firm, or corporation who shall operate or own a business establishment within the City, and who shall sell or lease any portion of its store or place of business to another whose sales will not be included in the return of the seller or lessor, shall report the fact of such sale or lease, together with the name and address of the purchaser or lessee, in writing, to the City Collector within five (5) days after such purchaser or lessee has a right to possession of premises.
[CC 1987 §605.060; Ord. No. 880 §1, 10-25-1977]
Except as otherwise specifically provided by the provisions of this Code or other City ordinance, the license year for all occupational, business, or other licenses shall coincide with the calendar year, that is to say, the license year shall begin January first (1st) and end December thirty-first (31st). Such license shall be due and payable on or before April first (1st) of each year. For any business or occupation license for the first (1st) time prior to the first (1st) of July for any year, the full yearly amount shall be charged; for any such business or occupation license for the first (1st) time on July first (1st) or thereafter, one-half (½) of the full yearly amount shall be charged.
[CC 1987 §605.070; Ord. No. 880 §1, 10-25-1977]
All licenses or occupational taxes required to be paid by any provision of this Code or other ordinance of the City shall be deemed delinquent if not paid on the date that such payment is due, and all persons so delinquent in the payment of such taxes shall be required to pay an additional ten percent (10%) of the tax found to be due for the first (1st) month or part thereof and one percent (1%) per month for each month or part thereof, thereafter such delinquency shall continue, in addition to any other penalty provided for such delinquency.
[CC 1987 §605.080; Ord. No. 880 §1, 10-25-1977]
The City Collector shall keep a complete and perfect record of all licenses issued, showing the nature of the license, its date, expiration, and to whom issued.
[CC 1987 §605.090; Ord. No. 880 §1, 10-25-1977]
All licenses granted by the City shall be carefully preserved and shall be displayed in a conspicuous place in the place of business authorized to be conducted by such license.
[CC 1987 §605.100; Ord. No. 80-21 §1, 11-25-1980]
Every person, firm, or corporation conducting any business, industry, or enterprise, for which no license is specified in this Chapter or in any other ordinance, shall procure a license therefor from the City and pay a license fee of fifty dollars ($50.00) per year for the same, plus two dollars ($2.00) per one thousand dollars ($1,000.00) on annual gross receipts of business, industry, or enterprise in excess of twenty-five thousand dollars ($25,000.00).
[CC 1987 §605.110; Ord. No. 880 §1, 10-25-1977]
It shall be unlawful for any person to engage in any business, occupation, pursuit, profession or trade, or in keeping or maintaining any institution, establishment, article, utility or commodity without first securing and paying for a license to do so as required by this Chapter.
[CC 1987 §605.120; Ord. No. 880 §1, 10-25-1977]
It shall be unlawful for any person to knowingly make a false statement in his/her application for license as to his/her annual gross receipts, or as to other conditions or factors upon which the license fee is or shall be based.
[CC 1987 §605.130; Ord. No. 880 §1, 10-25-1977]
Any person found making a statement showing annual gross receipts in an amount less than the true amount thereof in this application for license, or knowingly making a false statement as to any other condition or factor upon which the license fee is or shall be based, the effect of which would be to reduce the amount of such fee, shall, in addition to all other penalties provided by law, pay to the City Collector upon demand thereof, the additional amount of license fee found to be due, plus a penalty of twenty-five percent (25%) of such additional amount, with interest on the additional license fee of one percent (1%) per month for each month or major fraction thereof after the date when the original license fee was due and payable to the City Collector, and any license theretofore issued to any such person shall be subject to revocation if so determined by the Board of Aldermen.
[CC 1987 §605.140; Ord. No. 880 §1, 10-25-1977]
For the purposes of this Chapter, "annual gross receipts" shall, subject to the provisions of the following Section, mean the total amount of the selling price for all sales of materials, goods, wares or merchandise, and the total amount of commission or other remuneration charged or received for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in annual gross receipts shall be receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever, receipts of agents, brokers or trustees received as commissions or fees earned or charges of any nature made or compensation of any nature received for the performance of any services as agent, broker or trustee, or profits received when such agent, broker or trustee participates as a principal in any transaction.
[CC 1987 §605.150; Ord. No. 880 §1, 10-25-1977]
A. 
The following shall be excluded from annual gross receipts as defined in Section 605.140, provided, that the books of account segregate the amounts so as to reflect these exclusions:
1. 
Cash and trade stamp discounts allowed and taken on sales.
2. 
Value of property accepted as part of the purchase price for subsequent resale.
3. 
Any sales and excise taxes collected which are separately stated and collected for and paid to a governmental agency.
4. 
Such part of the sale price of property returned by the purchaser as is refunded either in cash or by credit.
5. 
Receipts of refundable deposits except that refundable deposit forfeited and taken into income of the business shall not be excluded.
6. 
Collection for others where the business is acting as an agent trustee to the extent that payments are made to those for whom collected.
7. 
Sales of real estate or insurance policies by an agent or broker or sales of commodities by a commission broker except that portion of the sale which represents commissions or other income to the agent.
8. 
That portion of the receipts of a general contractor which represents payments to subcontractors; provided, that such subcontractors are licensed under this Chapter.
9. 
Liquor sales in an amount which, if taxed at the rate of one dollar ($1.00) per thousand dollars ($1,000.00) of sales, would yield a revenue equal to the annual license fee or the actual receipts from liquor sales, whichever is the greater.
10. 
From the receipts of vending machine companies, the sum of ten thousand dollars ($10,000.00) for each automatic vending machine licensed in the City.
[CC 1987 §605.160; Ord. No. 880 §1, 10-25-1977]
The City Collector, the City Auditor, or any deputy or agent acting for either the City Collector or City Auditor shall have the right at all reasonable times during regular business hours to audit or examine the books and records of any licensee or applicant for any license for the purpose of determining the proper basis for the license tax or the truthfulness and accuracy of any statement made by such applicant or licensee in his/her application for any business license.
[CC 1987 §605.170; Ord. No. 880 §1, 10-25-1977]
Every licensee or applicant for license under the provisions of this Chapter, shall, upon demand of the City Collector or his/her duly authorized deputy or agent, file with said City Collector, deputy or agent, a certified copy of any Missouri State sales tax return made by such applicant or licensee during the period of three (3) years prior to such demand. Refusal to comply with the provisions of this Section shall be deemed cause for revocation of license or refusal to grant any license applied for.
[CC 1987 §605.180; Ord. No. 880 §1, 10-25-1977]
A. 
Any of the following shall be considered sufficient cause for the revocation of any license issued by the City Collector of the City of Northwoods under the provisions of this Chapter; provided however, these grounds shall not be deemed as exclusive grounds for such revocation:
1. 
Violation of the terms or conditions upon which the license was issued.
2. 
Violation of any ordinance of the City of Northwoods or of the Municipal Code of the City of Northwoods regulating business, activity or thing licensed, including the violation of any of the provisions of this Chapter.
3. 
Failure of licensee to pay any tax or obligation referred to in this or any other ordinance of the City of Northwoods.
4. 
Illegal or improper issuance of the license.
5. 
Causing, maintaining, or assisting in the cause or maintenance of a nuisance, whether public or private. For the purposes of this Chapter, such a "nuisance" is defined as: Anything done to the hurt or annoyance of the lands, tenements or hereditaments of another. By hurt or annoyance here is meant, not a physical injury necessarily, but any injury to the health, comfort or welfare of the owner or possessor of property as respects his/her possession or enjoyment of this property.
6. 
Any misrepresentation or false statement in the application for license.
[CC 1987 §605.190; Ord. No. 880 §1, 10-25-1977]
A. 
In any case in which the complaint shall be made to the City Collector that cause exists for the revocation of a license issued under this Chapter or issued under any other ordinance which has no specific provisions pertaining to revocation, the following procedure shall govern.
1. 
The City Collector shall set a hearing to consider the question of revocation.
2. 
Written notice of the time and place of this hearing shall be mailed to the licensee at least five (5) days prior to said hearing. Certified mail shall be used and shall be directed to the last known business address of the licensee.
3. 
During the pendency of this hearing before the City Collector, the licensee shall be permitted to continue the operation of his/her business, except where public health, safety or welfare is involved.
4. 
At this hearing the City Collector shall hear all relevant evidence justifying the revocation of the license, and all relevant evidence justifying the retention of the license.
5. 
Written notice of the decision of the City Collector shall be sent by certified mail to the licensee at his/her last known place of business.
[CC 1987 §605.200; Ord. No. 880 §1, 10-25-1977]
A. 
Any person aggrieved by any order, requirement, decision, or determination made by the City Collector shall have a right of appeal to the Board of Aldermen.
B. 
Any such appeal shall be filed within fifteen (15) days after such order, requirement, decision, or determination is made with the City Collector. Said appeal shall specify the grounds upon which the appeal is based and said appeal shall be accompanied by docket fee of thirty dollars ($30.00) which shall be payable to the City of Northwoods.
C. 
Upon receipt of said appeal, the City Collector shall forthwith submit to the Board of Aldermen the appeal together with all papers, records, or documents constituting the record upon which the action appealed from is taken.
D. 
The Board of Aldermen shall fix a time and place for the hearing of appeal. Such hearings shall be had within a reasonable time after the filing of the appeal. Notice of the time and place of hearing shall be sent by mail to the appellant or to his/her attorney of record, and such hearing shall not be less than ten (10) days after the mailing of the notice.
E. 
In exercising the powers enumerated in this Chapter, the Board of Aldermen may reverse or affirm, wholly or partly, or may modify the order, requirement, decision, or determination appealed from, and may make such order, requirement, decision, or determination as ought to be made.
The Board of Aldermen shall act by a majority vote and a quorum shall consist of at least five (5) members. The action of the Board of Aldermen shall not become effective until after the resolution of the Board of Aldermen setting forth the reason for its decision and the vote of each member participating therein has been spread upon the minutes. Such resolutions immediately following the Board of Aldermen's final decision shall be filed in the City Hall and shall be open for public inspection.
[CC 1987 §605.210; Ord. No. 82-3 §2, 2-9-1982; Ord. No. 05-09 §1, 9-27-2005]
Every person, firm, or corporation or their lessees, trustees, or receivers appointed by any court whatsoever engaged in any business, occupation, pursuit, or trade or in keeping or maintaining of any institution, establishment, article, utility, or commodity which is specified in this Section shall procure and pay for license therefore from the City Collector, and such license fee shall be in the respective amounts set forth in this Section:
Amusement machines and games of skill either mechanical, electrical, or electronic, coin- operated (except pinball machines) per machine or unit, per year
$250.00
(Replacement tags may be obtained upon filing of an affidavit explaining reason why the City should issue replacement and upon payment of a $5.00 fee).
Bank and Trust Companies, per year
$3,000.00
Barber Shops, per year
$100.00*
Beauty Parlors, per year
$200.00*
Billiard and Pool Tables, per table, per year
$20.00
Bowling Lanes, per year
$2,500.00*
Cabarets, per year
$1,000.00
Cafeteria, Restaurant, or Fast Food/Carry Out, per year
$100.00*
Cleaning Plant Agencies, Laundry Plant Agencies, or combines, per year
$100.00*
Cocktail Lounges per year
$400.00*
Convenience Store, per year
$100.00*
Gasoline Service Stations, per year
$100.00*
Hardware Store, per year
$100.00*
Hobby Shops, per year
$100.00*
Insurance Agencies, Insurance Sales Offices, etc., per year
$200.00
Jewelry Stores, per year
$100.00*
Juke Boxes, per box, per year
$20.00
Laundromats, with or without Dry Cleaning Machines, per year
$100.00*
License Fee Office, per year
$100.00*
Loan Companies or Branches, per year
$500.00
Route Delivery Trucks, per company, per year
$50.00
Package Liquor Department, per year
$60.00*
Package Liquor Stores, per year
$200.00*
Pet Shops and collateral services, per year
$50.00*
Pinball Machines, per machine, per year
$500.00
Real Estate Agencies, per year
$200.00
Savings and Loan and Building and Loan Associations or branches, per year
$1,000.00
Shoe Cobbler Shops, per year
$50.00*
Tailor Shops or Alteration Shops, per year *
$50.00
Taverns, per year
$400.00*
Taxicab Companies, per cab, per year, plus public stand on public street, per stand, not to exceed seventy-five (75) feet, per year
$100.00
Telecommunication tower or antenna (per tower or antenna)
$5,000.00
Vending machines, per machine, per year 20.00
(Replacement tags may be obtained upon filing of an affidavit explaining reason why the City should issue replacement and upon payment of a one dollar ($1.00) fee.)
One cent ($0.01) candy, nut, and gum machines require no license.
* Additionally, all of the above indicated licensees shall pay an occupational tax of two dollars ($2.00) per one thousand dollars ($1,000.00) or part thereof on gross receipts; provided however, that each of the above basic minimum license fees shall be allowed as a credit to this occupational tax.
[CC 1987 §605.220; Ord. No. 82-7 §§1 — 2, 4-13-1982]
A. 
Every person, firm, or corporation or their lessees, trustees, or receivers appointed by any court whatsoever, engaged in any business, occupation, pursuit, or trade or in the keeping or maintaining of any institution, establishment, article, utility, or commodity which is specified in this Section, shall procure and pay for license therefor from the City Collector, and such license fee shall be in the respective amounts set forth in this Section:
Self-service station and convenience store $200.00
Additionally, all of the above indicated licensees shall pay an occupational tax of two dollars ($2.00) per one thousand dollars ($1,000.00) or part thereof on gross receipts, provided however, that each of the above basic minimum license fees shall be allowed as a credit to this occupational tax.
The above business shall be permitted to operate twenty-four (24) hours per day, seven days per week.
B. 
The above businesses shall not be permitted to serve alcoholic beverages in bulk form, or by the drink, or in any other form, nor shall the above businesses be permitted to have an alcoholic license whether it be a three and two-tenths percent (3.2%) license or a five percent (5%) or more license.
[CC 1987 §605.230; Ord. No. 880 §1, 10-25-1977]
Any person, firm, or corporation not enumerated in Sections 605.210 and 605.220 who desires to engage in any business, occupation, pursuit, or trade or in the keeping or maintaining of any institution, establishment, article, utility, or commodity shall apply to the Board of Aldermen of the City of Northwoods for said license to do business on the first (1st) application only. The Board of Aldermen shall review said application and may either approve or deny said application. If said application is approved, the Board of Aldermen shall set forth any terms or conditions conditioned upon said license being granted, and further set forth the annual fee to be paid for said license. After the license is issued for the first (1st) time, the applicant may apply directly to the City Collector for future licenses and pay the amount set forth by the Board of Aldermen as an annual license fee.
[CC 1987 §605.240; Ord. No. 880 §1, 10-25-1977]
The City Collector and any of his/her duly authorized representatives are hereby authorized to seize and impound any coin-operated vending and dispensing machines or any devices for the sale of goods, wares, or merchandise, cigarettes, cigars, candy, food, gum, and beverages; any coin-operated machine or slot or slug device for the purpose of showing the person's weight, providing for storage of articles, lockers, and in taking photographs of persons, found within the City, which is being operated or exposed for operation in violation of the provisions of this Chapter. The City Collector and any of his/her authorized representatives shall leave a receipt with the person in possession of the premises from where such machine or device is seized; such receipt shall describe any and all machines or devices seized, and such receipts shall bear the signature of the person seizing the machine or device along with the address and telephone number of the City Collector. In the event that a machine or device is seized on the street, alley, or other public way, the City Collector or any of his/her duly authorized representatives shall post within ten (10) feet of where the machine or device is seized a notice that the machine or device has been seized, signed by the person seizing the machine or device, along with the address and telephone number of the City Collector. Such automatic vending machines or slot or slug devices so seized may be held by the City Collector for a period of thirty (30) days and if not claimed by the owner or person in whose possession or custody such machine or device was found within that time, the same shall be sold thereafter at public auction at the next sale conducted by the Northwoods Police Department in accordance with the procedures of the Northwoods Police Department. The City Collector shall collect from the proceeds of such sale the tax due thereon plus the sum of twenty-five dollars ($25.00) as a penalty in lieu of the sum assessed in this Section, together with the cost of seizing, storing, and advertising such sale. The balance from the sale shall be held by the City Collector and kept in a special account and to be paid over to the owner or person in whose possession or custody such machine or device was found, if the person makes a claim within twelve (12) months from the date the machine was seized by the City Collector; all money not claimed after twelve (12) months is to be paid into the General Revenue Fund of the City. Such seizure and sale shall not be deemed to relieve any person from any other penalty for violation of any Section of this Chapter. No seized, coin-operated service device, or slot or slug device shall be released until the owner or the person in whose possession or custody such machine or device was found has paid to the City Collector the cost provided herein.
[CC 1987 §605.250; Ord. No. 86-33 §§2 — 3, 7-8-1986]
A. 
It shall be unlawful for any person to enter upon any private residential property or on the public streets in the City for the purpose of vending, peddling, or soliciting an order for any merchandise, service, device, book, periodical, or printed matter whatsoever, or for the purpose of soliciting alms, or a subscription, or a contribution to any church, charitable, religious, civic, educational, benevolent, or any other mendicant group, or for the purpose of selling or distributing any ticket or chance whatsoever.
B. 
Any person, firm, or corporation may make application to the Board of Aldermen to engage in any of the activities mentioned in this Section. The Board of Aldermen shall review such application and make request of the applicant for any further information deemed necessary, desirable, or informative. If the Board of Aldermen approves such application, a permit shall be issued subject to the following conditions:
1. 
No fee shall be charged for religious, civic, charitable, educational, benevolent, or other mendicant groups to engage in such activity, but for all other person, firms, or corporations the fee is three dollars ($3.00) per day.
2. 
Any such permit will be issued for use between the hours of 9:00 A.M. and 9:00 P.M., but no solicitation is allowed on Sunday or legal holidays.
3. 
Any person engaged in said activities shall carry this permit while engaged in such activity.
4. 
Any person engaged in said activities shall wear an identification badge on outer clothing displayed in such manner whereas to be conspicuously visible to any person approached. Such identification shall include the name of the person and the name of the person, firm, or corporation that is the employer or principal who is being represented. The lettering on the identification badge shall be at least one (1) square inch high and on a background so as to be clearly readable.
5. 
Any person engaged in said activities shall not disturb or bother any resident or homeowner on whose premises a "No Solicitors", "No Soliciting" or similar type sign is displayed.
6. 
Any holder of a permit or other person representing the holder of a permit or allegedly acting on behalf of the holder of a permit shall not engage in any fraudulent or harassing type conduct. Fraudulent or harassing type conduct shall be grounds for revocation of such permit pending an investigation and review by the Board of Aldermen.
C. 
Any person, firm or corporation violating any of the provisions of this Section shall, upon conviction, be subject to a fine of up to one thousand dollars ($1,000.00), or three (3) months in Jail, or any combination of said fine or Jail time.
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.
[1]
Editor's Note — The statutory provisions of section 71.625 as amended in 2012 superseded this section 605.260 "penalty" which formerly derived from CC 1987 §605.260; ord. no. 880 §5, 10-25-77; ord. no. 80-21 §4, 11-25-80; ord. no. 82-3 §5, 2-9-82; ord. no. 82-7 §3, 4-13-82; and ord. no. 86-33 §3, 7-8-86.