[CC 1997 §16.1; Ord. No. 1535-82, 1-6-1982; Ord. No.
1928-86, 12-10-1986; Ord. No. 2451-93, 3-3-1993; Ord. No. 2595-95, 3-1-1995; Ord. No. 2934-98 §1, 1-21-1998; Ord. No. 3714-06 §1, 1-4-2006]
As used in this Chapter, the following terms shall have these
prescribed meanings:
CITY
The City of Hazelwood, Missouri.
MANUFACTURER
Every person whose principal business activity is the refining,
processing, fabrication, alteration, improvement, modification, assembling,
combining, or otherwise changing tangible personal property through
any process or procedure.
MERCHANT
Every person doing business in this City who shall make any
sales, wholesale or retail, of any goods, wares or merchandise from
any store, stand or place occupied for that purpose is declared to
be a "merchant." Any person engaged in the rental
or lease of tangible personal property not otherwise included in the
measure of a license and tax by the City is also a "merchant." The owner of inventory consigned to any person within the City for
sale is a "merchant." Any activity of a merchant,
other than the making of sales, rentals, or leases, which is related
to said sales (including, as an example, the storage of tangible personal
property held for eventual sale, rental or lease) is also deemed to
constitute the business of a "merchant." The value
of sales by a retail merchant shall not include the bulk wholesale
of used vehicles or other property previously accepted in trade.
Activities of a merchant which might otherwise qualify as
those of a manufacturer, under the provisions of the manufacturers'
license and tax contained in this Chapter, shall not be classified
as manufacturing if, upon consideration of all known facts, they reasonably
appear to be an integral part of the principal business of merchant
as distinguished from a manufacturing activity related only incidentally
to the business of merchant.
NON-PRODUCTIVE MACHINERY AND EQUIPMENT SCHEDULED FOR RETIREMENT
Machinery and equipment that:
1.
Has not been used at any time during the fiscal or calendar
year next preceding the calendar year in which a business license
begins; and
2.
Has been either removed from its usual site of installation
or operation and placed in separate storage or has been consigned
to an agent for sale or disposal.
OUTDOOR ADVERTISEMENT
Any off-premises, commercial, outdoor sign, display, device,
figure, painting, drawing, message, plaque, poster, billboard, or
other thing designed, intended or used to advertise or inform, any
part of the advertising or information contents of which is visible
from any point of the traveled ways of the roadways within the City.
If the structure of any such outdoor advertisement shall contain more
than one (1) outdoor advertisement within its structure, then each
such outdoor advertisement shall be considered an individual outdoor
advertisement for purposes of this Chapter.
PERSON
A "person" is used as a generic term and
includes every form of business entity. It includes, among others,
individual proprietorships, partnerships, joint ventures, corporations,
associations, limited liability companies, cooperatives, and business
trusts.
SALES
Any transfer, exchange or barter of tangible personal property
for a consideration of money, property, or service, or any combination
thereof.
SALES, GROSS
The total inflow of cash and receivables in exchange for
goods sold.
VALUE, MACHINERY AND EQUIPMENT
The value of machinery and equipment shall be the net book
value reflected on the ultimate books of account of the manufacturer
or miscellaneous service occupation as of the last day of the calendar
year or fiscal year next preceding the calendar year in which the
license year begins, provided said books are kept in accordance with
generally accepted accounting principles consistently applied. This
definition of "value" applies to items of machinery,
equipment and vehicles, accounted for individually, and also to classes
of items accounted for as a group, excluding only real property.
Non-productive machinery and equipment physically present in
the City on the last day of the calendar year or fiscal year, not
in use, but under construction or scheduled for retirement, shall
be valued at ten percent (10%) of the net book value. The burden shall
be on the licensee to establish by competent and substantial evidence
that the exception provided by this paragraph is applicable.
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All value of machinery and equipment which is leased from a
"related party" must be included in the reported value of machinery
and equipment although the value of such equipment may not be reflected
on the books of account.
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The book value of such equipment shall be the net book value
reflected on the ultimate books of account of the related party as
of the last day of the calendar or fiscal year provided such books
are kept in accordance with generally accepted accounting principles.
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A "related party" is an entity that is subject
to significant influence of another and which may have common officers
or directors and is related to the manufacturer or miscellaneous service
occupation to a degree that the lease arrangement could be considered
an isolated incident of the related party to the manufacturer or miscellaneous
service occupation.
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[CC 1997 §16.2; Ord. No. 1535-82, 1-6-1982; Ord. No.
1779-85, 1-30-1985]
A. License. Every person defined to be a merchant, manufacturer,
or miscellaneous service occupation, shall, before going or offering
to do business as such, procure from the Director of Finance a license
therefor under the provisions of this Chapter.
B. Agent's Liability. It shall be unlawful for any manager,
corporation, officer, partner or agent to conduct or assist in the
conduct of the business of a merchant, manufacturer or miscellaneous
service occupation without having procured a license.
C. Employee's Liability. After notice by the Director of Finance
to any clerk or employee of a merchant, manufacturer or miscellaneous
service occupation that his employer has not procured a license to
engage in such activity or business, it shall be unlawful for such
clerk or employee to conduct or assist in the conduct of such business
or activity.
D. New Businesses. Any new merchant, manufacturer or miscellaneous
service occupation applying for a license after the beginning of the
usual license year shall be charged therefor on a prorata basis in
the proportion that the number of days remaining in the year bears
to the total number of days in said year. The first (1st) year's license
fee and tax will be based on an estimate of the sales and machinery
and equipment, as of the end of the first (1st) business year and
may be adjusted during the next license year for any discrepancies
between the estimated and actual figures.
[CC 1997 §16.3; Ord. No. 1535-82, 1-6-1982; Ord. No.
2595-95, 3-1-1995]
A business shall be classified as that of a merchant, manufacturer
or miscellaneous service occupation according to the principal activity
of the business as determined by the volume of sales or gross receipts;
but if a portion of the business of a merchant or miscellaneous service
occupation consists of activities herein defined as those of a manufacturer,
as part of the license fee, a fee of 7.5 mills (¾ of 1%) shall
be paid on the value of the largest amount of tools, machinery and
appliances used in that portion of the business as in the case of
a "manufacturer."
[CC 1997 §16.4; Ord. No. 1535-82, 1-6-1982]
The license fees and taxes provided for in this Chapter are
assessed and payable for the privilege of engaging in and doing business
in the City.
[CC 1997 §16.5; Ord. No. 1535-82, 1-6-1982; Ord. No.
2528-94, 5-4-1994; Ord. No. 2561-94, 9-28-1994; Ord. No. 3423-03 §1, 3-19-2003]
A. The
license fee of a merchant shall be calculated on the total amount
of sales of goods, wares or merchandise in the State of Missouri arising
out of a business wholly or partly conducted at any store, stand,
or place in the City as follows:
1. For total sales of sixty-five million dollars ($65,000,000.00) or
less, the fee shall be fifty cents ($.50) on each one thousand dollars
($1,000.00) or fractional part thereof.
2. For that portion of the total sales in excess of sixty-five million
dollars ($65,000,000.00), the fee shall be fifteen cents ($.15) on
each one thousand dollars ($1,000.00) or fractional part thereof.
3. The minimum license fee shall be twenty-five dollars ($25.00).
B. The license fee of a manufacturer shall be calculated at a rate of fifty cents ($.50) on each one thousand dollars ($1,000.00) or fractional part thereof of the first (1st) two billion dollars ($2,000,000,000.00) of the total amount of sales of goods manufactured by him in the City, wherever such sales may be made, and thirty cents ($.30) on each additional one thousand dollars ($1,000.00) or fractional part thereof of the total amount of sales of goods manufactured by him in the City, wherever such sales may be made. The minimum license fee is one hundred dollars ($100.00), and the maximum annual license fee payable by any single manufacturer licensee pursuant to this Subsection
(B) shall not exceed three hundred thousand dollars ($300,000.00).
C. The license fee of a miscellaneous service occupation shall be twenty-five dollars ($25.00) per year unless established otherwise in Section
605.070. (See Subsection
(D) below.)
D. In addition to the assessments in Subsections
(B) and
(C) herein, each manufacturer shall pay to the City 7.5 mills (¾ of 1%) of the first (1st) sixty-five million dollars ($65,000,000.00) of the value of machinery and equipment and 2.5 mills (¼ of 1%) of the value of machinery and equipment in excess of sixty-five million dollars ($65,000,000.00) as part of his license fee, and each miscellaneous service occupation shall pay to the City 7.5 mills (¾ of 1%) of the value of all machinery and equipment as a part of his license fee.
[CC 1997 §16.7; Ord. No. 1535-82, 1-6-1982; Ord. No.
1779-85, 1-30-1985]
A. Every
person defined as a merchant, manufacturer, or miscellaneous service
occupation shall, according to business classification, on or before
the sixteenth (16th) day of March, furnish to the Director of Finance,
applicable portions of the following information according to his
immediately preceding fiscal or calendar year.
1. A statement of the book value of the tools, machinery and appliances
which he had in his possession or under his control on the last day
of the immediately preceding calendar or fiscal year.
2. A statement of the aggregate amount of all gross sales made during
the immediately preceding calendar or fiscal year.
B. Such
statements shall be in writing accompanied by a copy of acceptable
documentation.
[CC 1997 §16.8.1; Ord. No. 1535-82, 1-6-1982; Ord. No.
1664-83, 9-21-1983; Ord. No. 1769-84, 11-14-1984; Ord. No. 2934-98 §2, 1-21-1998; Ord. No. 3181-00 §1, 6-21-2000; Ord. No. 3228-01 §1, 1-3-2001; Ord.
No. 3252-01 §§2—3, 4-18-2001]
There is hereby imposed upon the privilege of the use of the
license for doing the following businesses and occupations within
the City an annual license privilege fee as set forth below:
Abstracting
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$50.00
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Agents (not otherwise listed herein)
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$30.00
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Amusement Park
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$100.00
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Apartment House
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$1.00 per unit in excess of 2 or more units
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Auction
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$50.00 per day
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Automobile Painting
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$50.00
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Automobile Parking, Garage, Parking Lot
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$50.00
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Automobile Repair
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$100.00
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Automobile Repair (in conjunction with Service Station)
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$50.00
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Banks and Bank Facilities
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$500.00
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Barber Shop
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$3.00 per chair
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Minimum
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$25.00
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Beauty Shop
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$3.00 per dryer
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Minimum
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$25.00
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Bowling Lanes
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$10.00 per lane
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Boxing
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$30.00 per day
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Broker (financial)
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$50.00
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Clinic, Medical
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$200.00
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Collection Agency
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$100.00
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Contractor (general--concrete, painting, etc.)
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$30.00
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Delivery Service
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$30.00
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Detective, Investigate, Security Agency
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$50.00
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Employment Agency
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$75.00
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Exterminator
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$30.00
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Fortune Teller, Palmist
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$100.00 per day
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Health Club, Spa, Massage Business
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$75.00
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Hospital, Medical Institution, etc.
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$200.00
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Hotel, Motel*
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$5.00 per sleeping room
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*Cross Reference--Also see chapter 607 Hotel and Motel Tax.
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Insurance Company (claim, home, branch office)
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$250.00
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Insurance Agency
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$50.00
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Insurance Agent
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$30.00
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Junk Yard
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$1,000.00
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Laundromat (three (3) or more coin-operated laundry machines
located in one (1) facility or mult-building complex)
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$25.00 with no coin sticker required for washers and dryers
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Loan Company
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$250.00
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Massage Parlor
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$300.00
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|
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$25.00 per attendant
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Miniature Golf
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$50.00
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Mobile Home Park
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$5.00 per pad or trailer
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Newspaper
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$30.00
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Nursing Home
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$100.00
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Office Building
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$.10 per square feet of office area utilized by owner of building
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Minimum
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$50.00
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Outdoor advertisement
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$20.00/$1,000.00
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Pawn Broker
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$500.00
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Photograph Studio
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$50.00
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Pool Hall/Table--Game Table
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$10.00 per table
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Public Halls
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$100.00
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Printer
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$75.00
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Real Estate Agency
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$50.00
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Real Estate Agent
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$30.00
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Rental, Tool, Truck, Trailer
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$75.00
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School, Dancing or Music
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$75.00
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School, Vocational or Trade
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$75.00
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Sign Painter
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$30.00
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Skating Rink
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$50.00
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Surveying Company
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$30.00
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Telegraph Company
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$75.00
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Theater--Walk In
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$.50 per seat
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Drive In
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$2.00 per speaker
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Minimum
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$200.00
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Trash, Rubbish and Garbage Collector
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$150.00
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Travel Agency
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$50.00
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Undertaker
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$100.00
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Warehouse
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.01 per square feet of storage area
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Minimum
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$50.00
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All businesses operated from home
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Minimum
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$25.00
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All businesses and occupations not covered above or by the merchant's,
manufacturer's, or miscellaneous service occupation tax
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$25.00
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Charitable or not-for-profit organizations operating these businesses
shall apply for a permit and such fee may be waived by the Council.
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[CC 1997 §16.8.2; Ord. No. 1535-82, 1-6-1982; Ord. No.
2306-91, 3-6-1991; Ord. No. 2349-91, 10-16-1991; Ord. No. 3471-03 §1, 10-1-2003; Ord. No. 3514-04 §1, 3-31-2004; Ord. No. 3528-04 §1, 5-5-2004]
A. Conducted Outdoors By An Organization That Has For-Profit Status.
1. Any such person desiring to provide temporary sales or services outside
of an enclosed building shall file an application with the Director
of Finance for approval. The said application shall contain all pertinent
information as required by the City, including the sales tax number
of the applicant, the nature of the proposed temporary sales or services,
and the dates of operation.
2. The Director of Finance may approve such application if the applicant
complies with the following provisions:
a. The proposed temporary usage must be consistent with any usage allowed
at the premises as a matter of right in the zoning district in which
the premises is located or by special land use permit previously issued
for such premises. If not, the permittee must obtain approval of the
City Council for expansion of the use prior to any such temporary
use.
b. Each business is required to have a sales tax number and must use
a cash register to register all sales therefor. If a temporary structure
is utilized in conjunction with said business, the structure shall
be commercially manufactured.
c. The traffic and parking must be in compliance with the City ordinances
and the temporary usage shall not cause any premises to have fewer
than the required parking spaces.
d. A site plan sketch showing the business location must be submitted.
e. An application for an occupancy permit must be submitted to the City
Planner. An occupancy inspection and permit is required.
f. The person operating the temporary sale or service shall prohibit
patrons from throwing trash on or about the streets, sidewalks or
on its property. The person operating the temporary sale or service
shall police and clean such areas.
g. Written permission of the property owner or property occupant for
specific dates and location must be filed with the application.
3. Upon approval of the application the applicant shall pay the following
fees in the Finance Department. A temporary business license shall
be prepared and forwarded to the Public Works Department to be issued
after an occupancy permit is approved. If the business should fail
the occupancy inspection, the contingent license is automatically
void until the condition(s) is corrected.
a. Twenty dollars ($20.00) for a temporary business license for a maximum
of five (5) days.
b. Twenty-five dollars ($25.00) for a temporary or seasonal license
for a maximum of sixty (60) days.
B. Conducted Indoors By An Organization That Has For-Profit Tax Status.
1. Any such person desiring to provide temporary sales or services inside
of an enclosed building shall file an application with the Director
of Finance for approval. Said application shall contain all pertinent
information as required by the City, including the sales tax number
of the applicant, the nature of the proposed sales or services, and
the dates of operation.
2. The Director of Finance may approve such application if the applicant
complies with the following provisions:
a. The proposed temporary usage must be consistent with any usage allowed
at the premises as a matter of right in the zoning district in which
the premises is located or by special land use permit previously issued
for such premises. If not, the permittee must obtain approval of the
City Council for expansion of the use prior to any such temporary
use. If not, the applicant must obtain approval of the City Council
for expansion of the use prior to any such temporary use.
b. Written permission of the property owner or property occupant for
specific dates and location must be filed with the application.
c. Certification by the City Planner that the occupancy permit for the
premises is adequate for the temporary use.
3. Upon approval of the application, the applicant shall pay the following
fees in the Finance Department:
a. Twenty dollars ($20.00) for a temporary business license for a maximum
of five (5) days.
b. Twenty-five dollars ($25.00) for a temporary or seasonal license
for a maximum of sixty (60) days.
C. Conducted Indoors Or Outdoors By An Organization That Has Not-For-Profit
Tax Status.
1. Any such person desiring to provide temporary sales or services shall
file an application with the Director of Finance for approval. Said
application shall contain all pertinent information as required by
the City, including the sales tax number of the applicant, documentation
of not-for-profit tax status, the nature of the proposed sales or
services, and the dates of operation.
2. The Director of Finance may approve such application if the applicant
complies with the following provisions:
a. The proposed temporary usage must be consistent with any usage allowed
at the premises as a matter of right in the zoning district in which
the premises is located or by special land use permit previously issued
for such premises. If not, the permittee must obtain approval of the
City Council for expansion of the use prior to any such temporary
use. If not, the applicant must obtain approval of the City Council
for expansion of the use prior to any such temporary use.
b. Written permission of the property owner or property occupant for
specific dates and location must be filed with the application.
c. Certification by the City Planner that the occupancy permit for the
premises is adequate for the temporary use.
d. If the business will be conducted outdoors, a site plan sketch showing
the business location must be submitted.
e. Upon approval of the application, the Director of Finance shall issue
a temporary business license at no charge.
D. Exceptions And Notes.
1. Regular license holders wishing to temporarily expand or enhance
the same business outdoors, such as a merchant conducting a sidewalk
sale, is not required to obtain a temporary business license. However,
verification shall be made by the City Planner that traffic and parking
is in compliance with City ordinances, and the occupancy permit for
the premises is appropriate for the expanded use.
2. No temporary license is required for car washes and meat shoots conducted
by not-for-profit organizations. These permits are issued by the City
Manager's office at no charge.
[Ord. No. 4584-17, 11-15-2017]
3. A maximum of two (2) signs no larger than twelve (12) square feet
each is permitted, beginning forty-eight (48) hours before the event
and must be removed within twenty-four (24) hours after the event.
E. Within A Shopping Mall In Excess Of One Million Square Feet.
1. Any person desiring to provide temporary sales or services from a
stand or facility located in aisles or common areas within a shopping
mall in excess of one million (1,000,000) square feet shall file an
application with the Director of Finance for approval. The application
shall contain all pertinent information as required by the City, including
the sales tax number of the business, the nature of the proposed sales
or services, and the dates of operation. Each business required to
have a sales tax number must use a cash register to register all sales
therefor.
2. Such application may be approved by the Director of Finance if the
applicant complies with the following provisions:
a. The proposed temporary usage must be consistent with any usage at
the mall.
b. Written permission of the property owner or property manager for
specific dates and locations must be filed with the application.
c. An application for an occupancy permit must be submitted to the City
Planner. An occupancy inspection and permit is required.
d. Receipt of a copy of a sales tax license for the use issued by the
State of Missouri.
3. Upon approval of the application, the applicant shall pay the Finance
Department a temporary business license fee of one hundred dollars
($100.00) for a maximum of one (1) year.
[CC 1997 §16.8.3; Ord. No. 1535-82, 1-6-1982; Ord. No.
2393-92, 7-1-1992]
A. It
is unlawful for any person to conduct a garage or yard sale without
first securing from the Department of Public Works a permit for same.
There shall be no charge for said permit.
B. Garage
or yard sales are all sales of tangible personal property from a residentially
zoned district whereby the public at large is, or can be, made aware
of the sale.
"Tangible personal property" is all personal property which
is owned, utilized or maintained by an individual or members of his
residence and acquired in the normal course of living in or maintaining
a residence. It does not include merchandise which is purchased for
resale or obtained on consignment.
C. No
more than two (2) garage or yard sales may be held within a one (1)
year period on any residentially zoned property.
D. In
the event of inclement weather or other legitimate reasons, the Department
of Public Works may grant alternate dates for a permitted garage or
yard sale.
E. Such
permits shall be valid for two (2) days in any seven (7) day period
and the permit shall be posted on the premises where the sale occurs.
F. All
merchandise shall be removed from display at sunset.
G. The
following information shall be filed with the Department of Public
Works:
1. Name of person(s), firm, group, corporation, association, or organization
conducting sale.
2. Name of owner of property on which sale is to be conducted, and permission,
in writing, if applicant is other than owner or lessee.
3. Location where sale is to be conducted and date of sale.
4. Number of days and time of sale.
5. Date and nature of any past sale and relationship or connection applicant
may have with any other person(s), firm, group, organization, association,
or corporation conducting said sale.
6. Whether or not applicant has been issued any other vendor's license
by any State, Federal or local agencies.
7. Statement that all property to be sold is the tangible personal property
of the applicant and same has not been acquired or consigned to the
said applicant for purposes of resale.
8. Sworn statement or affirmation by applicant that the information
given is full and true to the best of his knowledge.
[Ord. No. 2934-98 §3, 1-21-1998; Ord. No. 3181-00 §2, 6-21-2000]
All owners and operators of outdoor advertisements, as defined
in this Chapter, and except as otherwise provided by ordinance, shall
pay to the City, for each outdoor advertisement owned and/or operated
by same, twenty dollars ($20.00) per each one thousand dollars ($1,000.00)
of annual gross receipts of each respective outdoor advertisement
as and for an annual outdoor advertisement license tax or fee, at
such times as are provided in this Chapter.
[CC 1997 §16.9; Ord. No. 1535-82, 1-6-1982]
Any and all coin-operated devices from which any foodstuffs,
goods, service or amusement are obtained shall have affixed a license
thereto which is visible to the general public, which license shall
be obtained from the office of the Director of Finance on or before
the sixteenth (16th) of March of each year, as set forth herein:
Amount to Operate: License Fee
$0.01: $1.00
$0.02 through $0.09: $2.00
$0.10 through $0.25: $5.00
$0.26 through $0.50: $7.50
Over $0.50: $10.00
The devices referred to herein shall pertain to, but not be
limited to the following:
DEVICES—DISPENSION
Foodstuffs, goods, candy, gum, drinks, sandwiches, pastries,
fruit, popcorn, ice charms, cigarettes, nuts, soaps, bleaches, detergents,
newspapers and any other items.
DEVICES—PROVIDING SERVICES
Dry cleaning, washing, drying, extracting and any other service;
except in businesses licensed as laundromats.
DEVICES—FOR AMUSEMENT
Pinball, electronic and video games, shooting gallery, juke
box, merry-go-round, car rides, horse rides and any other instrument.
1.
Exemptions.
a.
Devices owned by charitable or not-for-profit organizations
shall be exempt from the aforementioned fees, but shall have affixed
a sign stating the name of the organization receiving proceeds from
the device. Such machine shall have affixed thereto a license secured
from the City, visible to the general public.
b.
Coin changing and postage stamp dispensing devices from which
equal value is received shall be exempt from the license and fee herein.
c.
Any coin-operated device that is not used by nor available to
the general public and is utilized by the owner of the machine and
his employees alone, shall be exempt from the license and fee herein.
DEVICES—CONFISCATION
Any and all coin-operated devices which are not in compliance
with the provisions herein or any of the ordinances of the City may
be confiscated by the Police Department; and in the event such machines
are so confiscated, they shall not be returned to the owners or users
thereof until licenses have been bought for such machines and any
and all other expenses relative to confiscation and storage have been
paid. Such confiscation shall not act as a bar to prosecution by the
City.
[CC 1997 §16.10; Ord. No. 1535-82, 1-6-1982; Ord. No.
1779-85, 1-30-1985]
Every person required to have a license under the provisions
of this Chapter shall apply therefor on forms provided by the Director
of Finance. Application forms shall provide for the supplying of all
information reasonably required to administer the license ordinances
and shall be completed, executed under oath, and filed on or before
March sixteenth (16th) of each year or the date of commencing business,
whichever is later. Along with the application there shall be attached
thereto for preceding calendar or fiscal year Federal income tax returns,
sales tax reports or an acceptable document from an auditor. Any other
type of financial documentation, offered in lieu thereof, must be
approved by the Director of Finance. All applications shall be privileged
documents available only to the City Council, City Manager, Director
of Finance, City Clerk, Finance Department, and authorized agents
and deputies. Authorized agents and deputies shall include representatives
from the United States Department of the Treasury, the Missouri Department
of Revenue, the St. Louis County Department of Revenue, duly authorized
court officials and the City's independent auditors. The release of
an application or information therefrom to an unauthorized person
shall be a misdemeanor punishable by imprisonment not to exceed thirty
(30) days or by a fine of not less than one hundred dollars ($100.00),
or both. A reasonable extension of time for filing shall be granted
by the Director of Finance for good cause shown. No license issued
herein shall be transferable. No license herein shall be issued until
the applicant has paid all personal and real property taxes required
to be paid by such applicant. Businesses with sales less than thirty
thousand dollars ($30,000.00) and machinery and equipment less than
five thousand dollars ($5,000.00) shall be exempted from the requirement
of producing such documentation as required with the application.
Charitable or not-for-profit organizations also shall be exempted.
[CC 1997 §16-11; Ord. No. 1535-82, 1-6-1982; Ord. No.
2595-95, 3-1-1995]
A. Every
person required to file an application for a license to do business
under the provisions of this Chapter who shall fail to file such application
with documentation as required on or before March sixteenth (16th)
or the date of commencement of business, whichever is later, because
of willful disregard of the filing requirement or negligent disregard
thereof, shall be charged a penalty of ten dollars ($10.00) for each
day that the failure to file continues.
B. The
taxpayer's securing of an extension of time in which to file shall
stay the accrual of penalty, however, an estimated license fee, which
is reasonably based upon the previous year's fee, must be paid at
the time the request for an extension of time is submitted. Upon filing
of a completed application for which an extension has been granted,
the taxpayer must pay in full any deficiency between the estimated
fee previously deposited and the actual fee due. If the estimated
fee paid by the taxpayer is greater than the actual fee due, the Director
of Finance shall refund the overpayment to the taxpayer.
[CC 1997 §16.12; Ord. No. 1535-82, 1-6-1982; Ord. No.
1865-86, 2-26-1986; Ord. No. 2595-95, 3-1-1995]
A. Fees
due under this Chapter shall be due and payable on March sixteenth
(16th) of each year or the date of commencement of business, whichever
is later, and shall be payable without penalty or interest through
the fifteenth (15th) day of March. No fees can be accepted by the
Director of Finance without a proper application and attached documentation
except in the case of an estimated payment. Thereafter, a penalty
shall accrue at the rate of five percent (5%) of the fee due for the
first (1st) month of delinquency or part thereof and at the rate of
one percent (1%) per month or part thereof for each succeeding month
of delinquency until a maximum penalty of twenty-five percent (25%)
has been accrued. At any time during delinquency, the Director of
Finance may terminate the delinquent licensee's authorization to do
business after the passage of fifteen (15) days from the date of mailing,
by registered or certified mail with return receipt requested, of
a notice of delinquency to the offending licensee. The Director of
Finance may, with the concurrence in writing of the City Attorney,
waive any or all of the penalties provided herein for good cause shown,
provided however, that for any period for which penalty is waived,
interest at the legal rate shall be collected on the amount of the
delinquency.
B. No
license herein shall be issued until the applicant has paid all personal
and real property taxes required to be paid by such applicant and
other fees and assessments due and owing the City. The licensee must
be current in paying such property taxes, sales taxes, fees and assessments,
and in the event he is not current, any license herein granted can
be suspended or revoked unless such sums have been paid in full within
three (3) calendar weeks after notification by the Director of Finance
that such taxes or fees are unpaid. Payment of delinquent taxes and
fees shall be delivered to the Director of Finance for forwarding
to the appropriate agency.
[CC 1997 §16.13; Ord. No. 1535-82, 1-6-1982; Ord. No.
3311-01 §1, 11-28-2001]
A. Revocation
of any license shall be in addition to any other penalty or penalties
prescribed in this Chapter. Any license issued by the City under this
Chapter may be revoked for good cause, including but not limited to,
any of the following reasons, in addition to any other reasons specified
in this Chapter:
1. Any failure to comply or any violation of any provisions of this
Chapter by the licensee;
2. Violation of the terms and conditions upon which the license was
issued;
3. Violation of any ordinance of the City regulating the licensee;
4. Failure of the licensee to pay any tax or other financial obligation
due to the City;
5. Illegal or improper issuance of the license;
6. Any misrepresentation or false statement in the application for such
license;
7. Causing, maintaining or assisting in the cause or maintenance of
a nuisance, whether public or private.
B. In
any case in which there is reason to believe a license issued pursuant
to this Chapter may be subject to revocation, the following procedure
shall govern:
1. The Director of Finance or his/her designee shall set a hearing to
consider the question of revocation.
2. At least ten (10) days prior to such hearing, written notice shall
be mailed to the licensee at his/her or its last known address as
shown in the records of the Finance Office advising the licensee of
the time and place of the hearing and of the reason for considering
the revocation of the license.
3. During the pendency of this hearing the licensee shall be permitted
to continue the operation of the business, provided however, that
the pendency of such hearing shall not preclude prosecution for violation
of the ordinances of the City occurring during such period.
4. At the hearing the hearing officer shall hear all relevant evidence
justifying the revocation of the license and all relevant evidence
justifying the retention of the license.
5. The Director of Finance or his/her designee shall notify the licensee
of the results of the hearing in writing.
6. In the event a licensee whose license has been revoked pursuant to
this Section, or a related entity of a licensee whose license has
been revoked pursuant to this Section, shall thereafter apply for
a substantially similar license, the licensing official may take in
to account the act(s) and circumstances which lead to the revocation
in considering the new application.
7. Any person aggrieved by the determination of the hearing aforesaid
may seek review by the City Council. A written request for Council
review setting forth all reasons known to the applicant as to wherein
and why the administrative determination is in error must be submitted
by the aggrieved party within ten (10) days of the date of the determination
for which review is sought.
8. The filing of a request for Council review shall not stay the outcome
of the administrative determination unless the Council shall suspend
the effect of the determination upon request of the aggrieved party.
9. The City Council may, at its option, review the determination on
the basis of the City's files and the record of the prior proceedings
or may hold an additional hearing thereon. The Council shall reduce
the results of its review to writing and give notice thereof to all
parties.
10. Any person aggrieved by the decision of the City Council may seek
judicial review pursuant to the provisions of Chapter 536, RSMo.,
by filing a petition for same with the Circuit Court of St. Louis
County within fifteen (15) days of the date of the Council's decision.
[CC 1997 §16.14; Ord. No. 1535-82, 1-6-1982]
A. It
shall be the duty of each person required herein to have a license,
to maintain accounting records adequate to permit verification of
the accuracy of his application for license. These records shall be
available to and subject to audit by the Director of Finance, his
agents and deputies, at the place where regularly maintained, provided
reasonable notice is given in writing of his desire to audit the records.
B. Such
records shall be maintained for at least three (3) years following
the date of filing of the particular application. The information
secured from the records is deemed privileged and confidential, and
its unauthorized disclosure shall constitute a misdemeanor punishable
by not to exceed thirty (30) days imprisonment or a fine of not less
than one hundred dollars ($100.00), or both.
[CC 1997 §16.15; Ord. No. 1535-82, 1-6-1982]
A. In
February of each year the Council shall appoint a Board of Review
consisting of three (3) Councilmen who shall hear petitions for review
by persons subject to licenses and taxes hereunder and to consider
petitions for review of any determination by the Director of Finance
with respect to the valuation of property and other matters pertaining
thereto. Petitions for review must be filed in writing within fifteen
(15) days of the Director's determination.
B. Appeal
from the Board of Review shall be made to the Council by filing a
written request with the City Clerk, within ten (10) days after the
finding by the Board of Review.
[CC 1997 §16.16; Ord. No. 1535-82, 1-6-1982]
If, as a result of audit or otherwise, it becomes apparent that
any person has failed to make timely remittance of taxes or fees due
the City hereunder, or if the Director of Finance believes this to
be the case, the Director shall issue by registered mail, a "Notice
of Proposed Deficiency Assessment," stating the amount of the proposed
deficiency assessment and the reason therefor. If the person disagrees
with the proposed deficiency assessment, he may petition the Director
of Finance in writing within thirty (30) days of the mailing of said
Notice for a hearing on the matter. At the hearing, or within thirty
(30) days thereafter, the Director shall notify the person in writing
of his determination. An appeal may be taken to the City Council by
filing within thirty (30) days a written request for hearing with
the City Clerk which hearing shall be set within thirty (30) days
of the date of the written request. The Clerk shall notify both the
person and the Director of Finance of the date set for the hearing.
The Council shall provide for the making of a taped or stenographic
record of the proceedings at the hearing, a copy of which shall be
made available to the person upon request and upon payment of a reasonable
charge covering the cost of a copy of said taped or stenographic transcript
of the proceedings. An appeal may be taken from the City Council to
the courts as provided by law. If a finally determined deficiency
resulted from a reasonable difference of opinion on the interpretation
of the applicable ordinance or rules or regulations, or for any other
reason than willful disregard of the law or gross negligence, penalties
shall not be imposed but interest at the legal rate shall be added
to the amount of taxes or fees determined to be due.
[Ord. No. 3173-00 §11, 5-17-2000]
A. The
Zoning Enforcement Officer is hereby authorized to issue a summons
to any person violating any of the terms of this Chapter and, thereafter,
such summons shall be prosecuted as all other violations of the Hazelwood
City Code.
B. Any person who shall violate any provision of this Chapter shall, upon conviction, be punished in accordance with Section
100.130 of the Hazelwood City Code, unless otherwise specified herein.