Cross References — As to alcoholic beverage licenses, ch. 600, art. II; as to city sales tax, ch. 130, art. III; as to deceptive trade practices, ch. 210, art. X; as to dogs, §§205.130 — 205.150; as to junkyards, ch. 615; as to public amusements, ch. 620; as to termination of utility services to business, §700.020.
State Law Reference — Authority of fourth class cities
to levy license taxes on business and occupations, §94.270, RSMo.
[R.O. 2011 §7-1; Code 1977 §54.040]
Except as may be provided otherwise in this Chapter, a person
shall be deemed to be in business within the meaning of this Chapter
when he/she is selling any goods or service, soliciting business,
or offering goods or service for sale or hire, or using any vehicle
or premises in the City for business purposes.
[R.O. 2011 §7-2; Code 1977 §54.060]
The local agents or other representatives of non-residents who
are doing business or engaging in non-profit enterprises in this City
shall be personally responsible for the compliance of their principals
and of the businesses and enterprises they represent with all applicable
provisions of this Chapter.
[R.O. 2011 §7-8; Code 1977 §54.010]
It shall be unlawful for any person, either directly or indirectly,
to conduct any business, or to use in connection therewith any vehicle,
premises, machine or device for which a license is required by this
Chapter, without the license so required having been first procured
and thereafter kept in effect at all such times as required by this
Code or other ordinance.
[R.O. 2011 §7-30; Ord. No. 3036 §1, 4-19-2004; Ord. No. 3516, 8-23-2022]
All business licenses shall be set at thirty-five dollars ($35.00)
per year beginning January 1, 2023, except where otherwise provided
by ordinance.
[R.O. 2011 §7-9; Code 1977 §54.020]
A.
For
each business required by this Chapter to be licensed, a separate
license shall be obtained.
B.
A person
engaged in two (2) or more businesses at the same location shall not
be required to obtain a separate license for each business but, when
eligible, shall be issued one (1) license which shall specify on its
face all such businesses.
[R.O. 2011 §7-10; Code 1977 §54.030]
When any person engages in two (2) or more businesses at the same location, under one (1) license as authorized in Section 605.100(A), he/she shall pay a licensee fee equal to the sum of all the fees for each business so licensed.
[R.O. 2011 §7-11; Code 1977 §54.050]
A.
A license
shall be required of every business, when the same be reasonably within
the intention of the legislature of this State in the enactment of
Section 94.270, RSMo., and other State Statutes.
B.
The
City Clerk shall make the initial determination whether any particular
business, activity, occupation, vocation or service shall be covered
within this requirement.
[R.O. 2011 §7-12; Code 1977 §54.070]
Except as may be provided otherwise by this Code, no license
shall be required of any person for any mere delivery in the City
of any property purchased or acquired in good faith from such person
at his/her regular place of business outside the City where no intent
by such person is shown to exist to evade the provisions of this Chapter.
[R.O. 2011 §7-13; Code 1977 §54.080]
The City Clerk shall be the City Business License Officer and
shall issue in the name of the City all licenses required by this
Chapter, to all qualified applicants therefor, when all required taxes
and fees have been paid in accord with the provisions of this Chapter.
[R.O. 2011 §7-14; Code 1977 §54.090]
A.
The
City Clerk, in issuing licenses required by this Chapter, shall:
1.
Promulgate such rules and regulations as he/she may consider desirable
for the administration of this Chapter. When approved by the Mayor,
such rules and regulations shall be placed on file in the office of
the City Clerk for inspection and use by the public, and the provisions
thereof shall be enforced by him/her;
2.
Adopt all forms and prescribe the information to be given therein
as to character of applicant's business, and other relevant matter
for all necessary papers;
3.
Require applicants to submit all affidavits and oaths necessary to
the administration of this Chapter;
4.
Submit all applications, in each proper case, to interested City
Officials for their endorsements thereon as to compliance by the applicant
with all City ordinances which they have the duty of enforcing;
5.
Investigate and determine the eligibility of any applicant for a
license or permit or renewal thereof, as prescribed in this Chapter;
6.
Examine the books and records of any applicant or licensee when reasonably
necessary to the administration and enforcement of this Chapter; and
7.
Notify any applicant of the acceptance or rejection of his/her application
and, upon refusal of any license or permit and at the applicant's
request, state in writing the reasons therefor and deliver them to
the applicant.
[R.O. 2011 §7-15; Code 1977 §54.100]
Taxes and fees required by this Chapter to be paid by any person
shall be payable to the City Collector who shall issue a proper receipt
to each person making any such payment.
[R.O. 2011 §7-16; Ord. No. 3147 §1, 1-5-2009]
No license provided for under this Chapter shall hereafter be
issued by the City Clerk to any person or entity until the proposed
licensee produces a copy of a retail sales license issued by the State
of Missouri, a statement from the Department of Revenue that the licensee
owes no tax due under Sections 144.010 to 144.510 or Sections 143.191
to 143.261, RSMo., and proof that any and all tax, utility or other
obligations of the proposed licensee to the City for all preceding
years lawfully due shall have been paid. Any proposed licensee who
is a contractor in the construction industry shall also be required
to provide a certificate of insurance for Workers' Compensation coverage
or an affidavit, the form of which shall be developed by the Division
of Labor and Industrial Relations for the State of Missouri, signed
by the applicant attesting that the contractor is exempt from such
requirement and no business license shall be issued to any contractor
applicant failing to provide such certificate of insurance or affidavit.
[R.O. 2011 §7-17; Ord. No. 2423 §§1, 3, 4(54.125), 10-2-1978; Ord. No. 2499 §1, 7-20-1981]
A.
The
date by which all renewals of business licenses covered in this Chapter
shall be made will be January thirty-first (31st) of each year.
B.
Any
licenses of active businesses for which application for renewal shall
not have been made by February first (1st) of that year shall be deemed
delinquent.
C.
There
shall be added to the fee for the new license, or for any license
whose renewal is deemed delinquent, a charge of one percent (1%) of
the license fee; and on the first (1st) day of each successive month
another one percent (1%) of the license fee shall be added to fee
for the new license; such charge, however, shall not exceed ten percent
(10%) of the license fee in any one (1) year.
D.
This
Section shall become effective on January 1, 1979.
[R.O. 2011 §7-18; Ord. No. 2426 §§2 — 3(54.180), 10-2-1978; Ord. No. 2500 §1, 7-20-1981]
A.
In
the event that any person, business or corporation required by the
provisions of this Chapter of the Code of the City of Salem, Missouri,
fails to purchase a business license before commencing business, or
in the case of renewals, fails to make such renewal by February first
(1st) of that year, that person, business or corporation may be issued
a citation to appear in the Municipal Court of Salem or any such court
whose jurisdiction includes the violation of City ordinances.
B.
If it be found by the court that such person, business or corporation has unlawfully failed to purchase a business license, the court shall order that the license be purchased forthwith and any charge as provided by Section 605.180(C) shall be added to the fee.
C.
The court will also assess the said person, business or corporation a fine and cost as provided in Chapter 125 of this Code.
D.
This
Section shall become effective on the first (1st) day of January 1979.
[R.O. 2011 §7-19; Code 1977 §54.120]
Any applicant for the renewal of a license under this Chapter
shall submit an application therefor to the City Clerk upon forms
provided by the City Clerk, which shall include such information which
he/she shall find to be reasonably necessary to the fair administration
of this Chapter and information as to the conduct and operation of
his/her business during the preceding licensing period.
[R.O. 2011 §7-20; Code 1977 §54.130]
The City Clerk shall, upon disapproving any application, direct
the City Collector to refund all money paid in advance; provided the
applicant is not otherwise indebted to the City. When the issuance
of a license is refused and any action or proceeding is brought by
the applicant to compel its issuance, such applicant shall not engage
in the business for which the license was refused.
[R.O. 2011 §7-21; Code 1977 §54.140]
An appeal may be had from any decision of the City Clerk in
granting or denying a City business license. An application for appeal
shall be filed with the City Clerk within fourteen (14) days of a
decision adverse to the one requesting an appeal. The Board of Aldermen
shall hear the appeal within thirty (30) days of filing of the application
for an appeal hearing.
[R.O. 2011 §7-22; Code 1977 §54.150]
The City Clerk, and all other City Officers and officials who
may be officially concerned with administering and enforcing this
Chapter, shall keep all information furnished or secured under the
authority of this Chapter in strict confidence. Such information shall
not be subject to public inspection and shall be kept so that the
contents thereof shall not become known, except to the persons charged
with the administration of this Chapter; provided that this Section
shall not prohibit any City Officer from testifying as to such information
in compliance with a subpoena issued under a court of competent jurisdiction
or from the Board of Aldermen in any proceeding before it.
[R.O. 2011 §7-23; Code 1977 §54.160]
Every licensee under this Chapter shall post and maintain his/her
license upon the premises in a place where it may be seen at all times.
Every licensee under this Chapter who does not have licensed business
premises shall carry his/her license on his/her person and shall display
it to City Officers having authority to enforce this Chapter and to
persons with whom he/she transacts business at their request.
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.
