Cross Reference — As to licensing of home occupations, §405.410.
[R.O. 2012 §605.010; Ord. No. 536 §1, 9-7-1993; Ord.
No. 609 §1, 9-23-1998]
"Business, occupation, trade or vocation" means
the engaging in the sale of any goods, wares, merchandise, or the
performing of any service whatsoever, whether within or without any
store, stand or place occupied or maintained for that purpose within
the City. "Business, occupation, trade or vocation" shall be construed in its broadest possible sense and shall expressly
include, but not be limited to, the indulging of any firm, association,
person, partnership or corporation, and any agent therefor in those
businesses, occupations, trades or vocations, as the same are listed
within Section 94.270, RSMo., except those excluded therefrom by Sections
71.620—71.630, RSMo. "Fixed business location" shall be defined as a structure in which the business activities
of the proprietor or employees of the business, occupation, trade
or vocation are wholly or partially performed.
[R.O. 2012 §605.020; Ord. No. 536 §2, 9-7-1993; Ord.
No. 609 §2, 9-23-1998]
Anyone, before offering to engage in any business, occupation, trade or vocation, shall apply with the City using forms approved by the City Administrator and pay thereto a license fee as exacted within Section 605.030. Upon approval of the business application by the City Administrator or his/her designated representative and upon receipt of such fee, the City shall issue a license which shall be valid for not more than twelve (12) months, but not beyond the last day of June of the calendar year following its date of issuance. All licenses shall be issued for a period ending on the last day of June following the date of issuance.
[R.O. 2012 §605.030; Ord. No. 536 §3, 9-7-1993; Ord.
No. 609 §3, 9-23-1998]
All businesses, occupations, trades or vocations shall pay a
license fee of twenty-five dollars ($25.00) per year. Such fees shall
be prorated over the year, such that each month or portion of a month
of the license's issuance shall be charged at one-twelfth (1/12) of
its annual fee.
[R.O. 2012 §605.040; Ord. No. 536 §4, 9-7-1993; Ord.
No. 609 §4, 9-23-1998]
All such licenses shall be signed by the Mayor, attested to
by the City Clerk (who shall affix thereto the Seal of the City),
and countersigned by the Collector. No such license shall be assignable
or transferable; neither shall it authorize its holder to do business
in any place other than that specified therein. Business operations
with more than one (1) location must have a separate license for each
location. Business locations with more than one (1) business activity
under separate ownership must have a separate license for each owner.
It is the intent of this Chapter to require one (1) license for each
owner at each location.
[R.O. 2012 §605.050; Ord. No. 536 §5, 9-7-1993; Ord.
No. 609 §5, 9-23-1998]
A.
As a
prerequisite to the issuance of the City's license hereunder:
1.
Any
applicant for conducting any business where goods are sold at retail
shall be required to first possess a current, valid Missouri retail
sales license which can be verified as required by Section 144.083.2,
RSMo.
2.
Any
applicant who is required (contractors only) by Chapter 287, RSMo.,
to have Workers' Compensation coverage shall be required to produce
a copy of a current certificate of insurance for insurance for such
coverage.
3.
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. 2012 §605.060; Ord. No. 536 §6, 9-7-1993; Ord.
No. 609 §6, 9-23-1998]
A.
Licenses
issued under the provisions of this Chapter may be revoked by the
Board of Aldermen, after notice and hearing, for any of the following
reasons:
1.
Fraud,
misrepresentation, or false statement contained in the application
for license;
2.
Fraud,
misrepresentation, or false statement made in the course of carrying
on his/her business;
3.
Any
violation of this Chapter;
4.
Conviction
of any crime, misdemeanor or ordinance violation involving moral turpitude;
5.
Conducting
the business in an unlawful manner or in such manner as to constitute
a breach of the peace or to constitute a menace to the health, safety
or general welfare of the public.
B.
Notice
of the hearing for revocation of a license shall be given in writing,
setting forth specifically the grounds of complaint and the time and
place of the hearing. Such notice shall be mailed to the licensee
at his/her last known address at least five (5) days prior to the
date set for hearing.
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.
