[R.O. 2016 § 605.010; CC 1994 § 4.100(5,6)]
A.
Except as otherwise provided in this Code
or other ordinances of the City all business as provided under Section
94.110, RSMo., shall pay license taxes based on gross revenues as
follows:
1.
On the first ten thousand dollars
($10,000.00) or fraction thereof the sum of fifteen dollars ($15.00)
which sum will be the minimal license tax;
2.
In excess of ten thousand dollars
($10,000.00) but not in excess of three hundred thousand dollars ($300,000.00)
the sum of fifteen dollars ($15.00) plus fifty cents ($0.50) per one
thousand dollars ($1,000.00) or fraction thereof in excess of ten
thousand dollars ($10,000.00);
3.
The sum of three hundred thousand
dollars ($300,000.00) will be the maximum on which the gross revenue
license fee shall be paid and the maximum license tax shall be no
more than one hundred sixty dollars ($160.00).
[R.O. 2016 § 605.020; Ord. No. 116-96 § 1, 11-12-1996]
No person, persons, firm, association,
partnership or corporation shall engage in any of the occupations
or conduct any of the businesses or do or operate any of the things
provided under Section 94.110, RSMo., without first obtaining a license
therefor as here and after provided.
A.
The
possession of a retail sales license and a statement from the Department
of Revenue that the licensee owes no tax due under Sections 144.010
to 144.510, RSMo., or Sections 143.191 to 143.261, RSMo., shall be
a prerequisite to the issuance or renewal of any city or county occupation
license or any State license which is required for conducting any
business where goods are sold at retail. The date of issuance on the
statement that the licensee owes no tax due shall be no more than
ninety (90) days before the date of submission for application or
renewal of the local license. The revocation of a retailer's license
by the Director of Revenue shall render the occupational license or
the state license null and void.
B.
No
person responsible for the collection of taxes under Section 144.080,
RSMo., shall make sales at retail unless such person is the holder
of a valid retail sales license. After all appeals have been exhausted,
the Director of Revenue may notify the county or city law enforcement
agency representing the area in which the former licensee's business
is located that the retail sales license of such person has been revoked,
and that any county or city occupation license of such person is also
revoked. The county or city may enforce the provisions of this Section,
and may prohibit further sales at retail by such person.
C.
In addition to the provisions of Subsection (A) of this Section, beginning January 1, 2009, the possession of a statement from the Department of Revenue stating no tax is due under Sections 143.191 to 143.265, RSMo., or Sections 144.010 to 144.510, RSMo., shall also be a prerequisite to the issuance or renewal of any city or county occupation license or any State license required for conducting any business where goods are sold at retail. The statement of no tax due shall be dated no longer than ninety (90) days before the date of submission for application or renewal of the city or county license.
[R.O. 2016 § 605.030; Ord. No. 116-96 § 1, 11-12-1996]
A.
Every person, persons, firm, association, organization, partnership or corporation before engaging in any of the businesses enumerated in Section 94.110, RSMo., shall make application for a license. The license application shall be accompanied by the appropriate license fee as set out in Section 605.010. Each occupation or business shall require a separate license. No person, persons, firm, association, organization, partnerships or corporations shall be issued a license unless all property taxes, other fees, taxes and charges owed the City are paid.
B.
The license year shall commence on July
1 of each year and end on June 30 of the following year, each license
must be renewed on or before July 15 of each year. No pro rata adjustment
shall be made to the license fee regardless of when the license is
issued.
[R.O. 2016 § 605.040; Ord. No. 116-96 § 1, 11-12-1996]
The City Collector shall notify the
City Attorney and the City Administrator of any failure to pay the
license fee as provided for in this Chapter and said attorney shall
immediately initiate proceedings for collection for the fees due the
City and prosecution of the violator.
[R.O. 2016 605.045; Ord.
No. 963-11 § 1, 5-10-2011]
A.
The City Council shall have the power to
revoke any license granted under the terms and provisions of this
Chapter for any of the following reasons:
1.
Whenever the business owner or operator
is convicted of violation of any provision of this Code applicable
to the business activity or premises licensed, including causing,
maintaining, or assisting in the cause or maintenance of a nuisance,
whether public or private, provided that the determination of such
violation is made in accordance with any specific procedure contained
in this Code applicable to determining violations of that provision;
2.
Violation of the terms and conditions
upon which the license was issued;
3.
Failure of the licensee to pay any
license fee or any applicable sales tax arising from the business
activity or premises licensed;
4.
Illegal or improper issuance of the
license;
5.
Any misrepresentation or false statement
in the application for such license;
6.
Causing, maintaining, or assisting
in the cause or maintenance of conduct on or about the licensed premises
that is hazardous to the public health, safety, or welfare which is
not a violation of the Municipal Code;
7.
Violation of the terms of a conditional
or special use permit.
B.
Upon a complaint made to the City Council
by the City Administrator, City Clerk, or other appropriate City Official
stating that cause exists for the revocation of a business license,
any business license issued by the City pursuant to this Chapter may
be revoked by the following procedure:
1.
The City Council shall set a hearing
to consider the question of revocation;
2.
At least ten (10) days prior to the
date of the hearing, a written notice shall be mailed to the licensee
at his/her last known address as shown in the records of the City
advising the licensee of the date, time, and place of the hearing
and reasons for considering revocation of the license;
3.
At the hearing set by the City Council,
the licensee shall have an opportunity to be heard by the City Council
and the City Council shall consider all evidence relevant to grounds
for revocation of the license;
4.
The affirmative vote of a majority
of the members elected (or appointed) to the City Council shall be
necessary to revoke a business license.
C.
Effects Of License Revocation.
1.
Immediately upon revocation of any
license issued pursuant to any provision of this Chapter, it shall
be unlawful for any person to continue to engage in the business,
occupation, or other activity for which that license was issued, and
for any officer, director, or manager of a corporate licensee or any
partner of or manager of a partnership licensee to assist or permit
such continuation, and the City Council shall direct the Police Department
to take the actions necessary to secure the business so that it can
no longer operate or remain open.
3.
No revocation of a license issued
pursuant to this Chapter shall entitle a licensee to a refund of any
portion of any fee paid to the City for such license.
[R.O. 2016 § 605.050; Ord. No. 116-96 § 1, 11-12-1996]
Any person, persons, firms, association,
organization, partnerships or corporations who shall be convicted
of violating any of the provisions of this Chapter shall be guilty
of an ordinance violation and shall be punished by a fine of not less
than five dollars ($5.00) nor more than five hundred dollars ($500.00)
for each day that he/she shall have violated the provisions of this
Chapter.
