[CC 1970 §16-1; CC 1947 §§10-1—10-7, 10-16, 10-140; Ord. No. 4774 §1, 7-10-1990]
As used in this Chapter, the following terms shall have the respective meanings ascribed to them:
ANNUAL GROSS RECEIPTS
Gross receipts during the license year.
BUSINESS OR OCCUPATION
Every person engaged in any business, occupation, pursuit, profession or trade or in keeping or maintaining of any institution, establishment, article, utility or commodity specified in this Chapter or in any other provision of this Code or in any ordinance of the City, within the City; except as may be otherwise provided by law.
FEE
Unless otherwise provided, all license fees and taxes levied on or required to be paid, as herein provided, by any merchant, business or occupation.
GROSS RECEIPTS
Unless otherwise provided, the aggregate amount of all sales and shall include the receipt of cash, credits and property of any kind or nature without any deduction therefrom on account of the cost of any items sold, the cost of any materials used or of any labor, service costs, interest paid or payable or any losses or any other expenses whatsoever; provided however, that the following shall be excluded from any computation of gross receipts if the books of accounts segregate the amounts so as to reflect such exclusions:
1. 
Receipts of taxes levied by State and Federal Governments and collected by the seller.
2. 
Sales for delivery outside the State to non-residents of the State; provided this Subparagraph (2) has no application to utilities licensed under Sections 605.240 and 605.250.
3. 
Receipts of traded merchandise recorded as cash receipts and resold and recorded as a sale upon such resale; provided this Subparagraph (3) has no application to utilities licensed under Sections 605.240 and 605.250.
4. 
Interdepartmental sales within the organization of the seller.
5. 
Such part of the sales price of property returned by the purchaser as is refunded either in cash or by credit.
6. 
Receipts of refundable deposits, except that portion of refundable deposits forfeited and taken into the gross receipts of the seller.
7. 
Receipts for sales of beer and intoxicating liquors, provided said sales are subject to a license fee of the City and said fee has been paid pursuant to the provisions of this Code and the ordinances of this City.
LICENSE
Unless otherwise provided, all licenses required to be secured or had, as herein provided, by any merchant, business or occupation.
LICENSE YEAR
Unless otherwise provided, begins on July first (1st) or, in the case of those newly established, at the beginning of doing business and ends on June thirtieth (30th) next; except that any merchant, business or occupation whose license fee is computed on the basis of annual gross receipts may, but only upon prior approval by the Director of Finance, elect a license year which shall coincide with said merchant's, business's or occupation's accounting and Federal tax fiscal year.
MERCHANT
Every person engaged in the selling of any goods, wares or merchandise at any store, stand or place occupied for that purpose within the City; except as may be otherwise provided by ordinance or this Code.
[CC 1970 §16-2; CC 1947 §§10-8, 10-141]
Every merchant, business or occupation, not exempt by law, before operating as such, shall make application for and procure and pay for a license therefor to the Director of Finance pursuant to the provisions set forth in this Chapter or as otherwise provided by ordinance or this Code and said merchant, business or occupation shall set forth truly all information required by said application.
[1]
State Law Reference—Authority to levy occupation tax, §94.110, RSMo.
[CC 1970 §16-4; CC 1947 §10-11]
A separate license shall be obtained for each stand, store or place of business conducted, operated or maintained by every merchant, business or occupation for which a license is required and the Director of Finance shall be notified of any change of address within seven (7) days after such change.
[CC 1970 §16-5; CC 1947 §10-12; Ord. No. 4542 §1, 10-28-1986]
Whenever any applicant for a license is engaged in more than one (1) occupation or business, as specified in Sections 605.080 and 605.100, at the same address, such applicant may, at his/her option, in lieu of making application and paying for a separate license for each such occupation or business, make application and pay for one (1) occupation or business license of the applicant at such address, provided that the application is for the occupation or business which will result in the largest annual license fee. Provided however, that a separate license is required for each business and occupation as specified in Section 605.090, for each merchant as specified in Section 605.190, and for each eating and drinking establishment as specified in Section 605.200.
[CC 1970 §16-6; CC 1947 §10-12.1]
Any merchant, business or occupation which shall sell or lease any portion of its stand, store or place of business to another, whose sales will not be included in the return of the 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 Director of Finance. Such report shall be made within five (5) days after such purchaser or lessee has taken possession and shall include a general description of all goods, commodities or ware-dispensing devices installed in the premises by such purchaser or lessee.
[CC 1970 §16-7; CC 1947 §10-12.2]
The Director of Finance shall prescribe the form of all licenses and applications therefor and shall receive said applications and issue said licenses; however, except as otherwise provided by ordinance or this Code, no license shall be valid for any purpose unless signed by the City Manager and City Clerk.
[Ord. No. 6036 §6, 9-23-2008]
In conjunction with the review of any application for a City occupational or business license, the City shall consult any database available under Section 285.543, RSMo., regarding suspension of licenses and permits of businesses that violate State alien employment restrictions. The City shall abide by directions received from any court or the Attorney General regarding suspension of such licenses and permits for such violations.
[CC 1970 §16-27; CC 1947 §10-12.11; Ord. No. 5010 §1, 10-12-1993]
All businesses and occupations, as defined in this Chapter and except as otherwise provided by this Code or by ordinance, shall pay to the Director of Finance, at such times as provided in this Chapter, a minimum annual license fee of fifty dollars ($50.00).
[CC 1970 §16-28; CC 1947 §10-12.11; Ord. No. 4476 §1, 11-26-1985]
The following businesses and occupations shall pay annual license fees of one dollar twenty-five cents ($1.25) for one thousand dollars ($1,000.00) of gross receipts or fraction thereof:
Appliance, machinery or clothing repair
Automobile repair and painting
Automobile or truck leasing or rental
Automobile washing
Barbershop
Beauty shop
Bookbinding company or agency
Bowling alley
Caterer
Cleaner, presser, launderer, dyer
Clothing rental
Dancing school and studio
Laboratory: Medical, dental and testing
Photographer
Repair (see particular heading)
Reducing salon
Shoe repair
Tailor and dressmaker
Theater
Upholsterer
Watchmaker and watch repairer
[CC 1970 §16-29; CC 1947 §10-12.11; Ord. No. 4159 §1, 10-31-1980; Ord. No. 4476 §2, 11-26-1985; Ord. No. 4862 §1, 1-28-1992]
The following businesses and occupations shall pay annual or other periods as indicated, license fees as indicated except that any business or occupation in which a set fee is indicated shall pay at least eight dollars ($8.00) for every person regularly employed or associated in such business during the preceding license year and the license fee shall be the higher of the set fee or the computed fee and, provided, the license for a new business shall be based upon an estimate of regular employees or associates of such business during the license year and, provide further, that the license for a new business of more than fifty dollars ($50.00) shall be prorated on the date of commencing the new business at seventy-five percent (75%) after October first (1st); at fifty percent (50%) after January first (1st); and at twenty-five percent (25%) after April first (1st). A regular employee or associate shall be one that works in the service of the licensee twenty (20) hours or more per week during thirty (30) or more weeks per year.
The set fees for businesses or occupations shall be as shown on Exhibit A attached hereto and made a part of this Section.
EXHIBIT A
 
$470.00
Actuarial firm
$470.00
Auctioneer, per day of operation
$310.00
Business or correspondence school
$230.00
Cigarette vending machine operator, per machine
$40.00
Collection agency
$310.00
Commodity futures brokerage company
$790.00
Construction or contracting company
$50.00
Employment agency
$230.00
Financial agency:
Bank or trust company and bank corporation
$790.00
Bank, individual doing banking business
$790.00
Stock, bond or brokerage company
$790.00
Food storage locker
$230.00
Health club
$230.00
Hotel or motel, $8.00 per sleeping room, plus
$470.00
Insurance:
Company, all types
$790.00
Agency and brokerage or sales agency
$50.00
Inspection, rating, claim, adjustment, agency or company
$230.00
Title
$470.00
Loan agency
$790.00
Loan company
$790.00
Merchandise rental company or agency
$230.00
Mortgage broker
$230.00
Moving and storage company
$230.00
Office, not otherwise classified
$50.00
Printer or publisher
$230.00
Public hall
$310.00
Real estate company, agency or brokerage
$50.00
Savings and loan company:
Five (5) or more employees
$700.00
Less than five (5) employees
$50.00
Ticket agency
$230.00
Travel agency
$230.00
Undertaker
$230.00
Vending machine sticker:
Machine taking one cent ($0.01) to five cents ($0.05), per machine
$5.00
Machine taking six cents ($0.06) to ten cents ($0.10), per machine
$10.00
Machine taking eleven cents ($0.11) or more, per machine
$25.00
[CC 1970 §16-8; CC 1947 §10-9; Ord. No. 5010 §1, 10-12-1993]
A. 
Flat Fee. Every merchant, business or occupation in the City, except as otherwise provided by this Code or ordinance or law, shall pay within one (1) month after the beginning of the license year an annual license fee in the sum of the flat fees specified in this Chapter, except that any business or occupation not specified in this Chapter or any other provisions of this Code or ordinance of the City shall pay an annual license fee of fifty dollars ($50.00) and none of the foregoing license fees shall be prorated for less than a full year. Such fees shall be due and payable at the time of commencing of operations or business in the City by any business or occupation and thereafter within one (1) month after the beginning of the license year.
B. 
Gross Receipts. Every merchant, business or occupation in the City required to pay a license fee based on gross receipts, and except as provided for elsewhere in this Code or ordinance of the City, shall pay an annual license fee based on the actual gross receipts of such merchant, business or occupation for the entire preceding calendar year and any merchant, business or occupation commencing operations or business in the City during any license year shall pay at the time of such commencement a license fee based on estimated gross receipts for the remainder of said license year, which shall be filed by such merchant, business or occupation at or before the time of commencement and said parties shall, within one (1) month after the end of such prorated license year, file an estimated return for the ensuing license year and pay at that time a license fee based on said estimate; provided however, within one (1) month after the end of each of said periods of estimated gross receipts, such merchants, business or occupation shall file a statement of actual gross receipts and shall pay an additional tax, if any, based on said actual gross receipts; provided however, any payment of a license fee based on estimated or actual gross receipts which shall be in excess of the amount due to the City shall not be refunded, except in the case of cessation of operations or business, but shall be applied as a credit for the license fee for the ensuing year.
[CC 1970 §16-9; CC 1947 §10-12.7]
Every person for whom a license is provided herein, the amount of which license is to be computed upon the annual gross receipts of such person, shall furnish the City with a correct statement in writing showing the amount of such annual gross receipts, which statement shall not be made public or used by the City except for the purpose of establishing a correct basis for fixing and collecting the amount of the license herein provided. All books of account showing the amount of such annual gross receipts shall be open to the inspection of the City Officials charged with the duty of issuing the license herein provided and collecting for the same and the issuance of any such license may be withheld until all the requirements have been fulfilled.
[CC 1970 §16-11; CC 1947 §10-12.4]
The Director of Finance shall keep a complete record of all licenses issued showing the nature of the license, dates of issuance and to whom issued and addresses for which issued.
[CC 1970 §16-12; CC 1947 §§10-12.5, 10-148]
All licenses granted by the City shall be carefully preserved at the address for which issued as shown thereon and be available for examination during normal business hours by any duly authorized agent of the City and by patrons or customers.
[CC 1970 §16-13; CC 1947 §10-12.6]
The Director of Finance or any deputy or agent or certified public accountant employed by him/her shall have the right at all reasonable times during regular business hours to audit or examine the books and records of the applicant for any license for the purpose of determining the truthfulness and accuracy of any statements made by the applicant in his/her application for license or in the payment of this license tax.
[CC 1970 §16-16; CC 1947 §§10-12.9, 10-147]
A. 
Delay In Payment. All license fees provided for in this Chapter or elsewhere in this Code or ordinance shall be deemed delinquent if not paid on the date due and payable and any merchant, business or occupation so delinquent shall be required to pay to the Director of Finance an additional ten percent (10%) of the amount due for the first (1st) month of said delinquency and one percent (1%) for each month or part thereof that said delinquency shall thereafter continue, in addition to any other penalty prescribed herein.
B. 
False Statements Causing Reduction In Payment. Any merchant, business or occupation which shall make a false statement which shall cause a reduction in any license fee shall be required to pay to the Director of Finance the additional amount due, plus a penalty of twenty-five percent (25%) of such additional amount, plus one percent (1%) interest per month or fraction thereof on such additional amount from the date originally due, in addition to any other penalties prescribed herein.
C. 
Non-Compliance Or Violation. Any failure to comply with, or any violation of, any provision of this Chapter shall be an ordinance violation and shall be punishable, upon conviction thereof, as provided in Section 100.110, in addition to any other penalties prescribed in this Code or ordinance of this City or the laws of the State; and each day such failure to comply or such violation continues shall be deemed a separate offense.
D. 
Revocation Of License. Any failure to comply with, or any violation of, any provision of this Chapter by any licensed merchant, business or occupation shall be cause for revocation of such license by the City upon recommendation of the City Manager and said revocation shall be in addition to any other penalties prescribed herein.