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 §7-11; 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 §7-16; 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.