Cross References — Alcoholic beverage licenses and permits, §§600.290 et seq.; motor vehicle operator's license required, §380.010; when permits required for parades and processions, §340.060; using vehicles for display advertising prohibited, §355.050; license required for private watchmen, §210.2170; proof of state highway department's approval of projects adjoining the department's right-of-way prerequisite to issuance of construction permit, §505.060; permit required for street excavations, §505.120; taxation generally, ch. 150; as to miscellaneous business regulations, ch. 615; as to solicitors, hawkers and peddlers, ch. 610.
Editor's Note — The provisions of ordinance nos. 3057
and 3058 passed by a vote of the people in the election November 8,
2005. Ord. no. 3617 §1, adopted September 26, 2011, reaffirms
and readopts the business license tax rates previously adopted pursuant
to the law and codified in ch. 605 of this Code.
[CC 1989 §12-1; Ord. No. 1414 §1, 8-13-1990]
A.
The
purpose of this Chapter is to require each business, occupation, trade,
merchant and manufacturer within the City to secure a business license,
unless expressly exempted herein or by State Statute.
B.
The
license fee provided for in this Chapter is assessed pursuant to the
terms of this Chapter for the purpose of generating revenue for the
City, and is to be paid by businesses, occupations, trades, merchants,
and manufacturers, for the privilege of engaging in and doing business
in the City.
[CC 1989 §12-2; Ord. No. 1414 §1, 8-13-1990; Ord. No. 2606 §1, 8-14-2001; Ord. No. 2642 §1, 11-27-2001; Ord. No. 2706 §1, 6-25-2002; Ord. No. 2790 §1, 1-28-2003]
The following words, terms and phrases, when used in this Chapter,
shall have the meanings ascribed to them in this Section, except where
the context clearly indicates a different meaning:
Any and all money, cash, credit, services, fees, receipts,
commissions, property, or other consideration obtained by a merchant
or manufacturer in exchange for those activities within the City set
forth in the definitions of merchant or manufacturer herein, during
the last completed fiscal year preceding each license year. In calculating
gross receipts, no deductions shall be made for the costs of items
sold, materials, labor, service costs, interest, overhead, or other
costs of doing business.
Every person, including individuals, sole proprietorships,
corporations, partnerships or other forms of business enterprises,
which engages in a calling, business, dealership, trade, avocation,
pursuit, profession, occupation or other enterprise, including any
manufacturer, but not including merchants. The terms "business,
occupation, manufacturer or trade" shall include, but are
not limited to, those persons conducting activities for which an admission
is charged or a consideration is received for:
Attendance at performances, activities or other events;
Participation in contests or games; or
Use of facilities or accommodations operated or maintained by
such persons.
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The terms "business, occupation, manufacturer or trade" shall include, but are not limited to, banking institutions, as defined
in Section 148.020, RSMo., and credit institutions, as defined in
Section 148.130, RSMo.
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The City Administrator or his/her designee.
The license year shall commence on July first (1st) of each
calendar year and terminate on June thirtieth (30th) of the following
calendar year.
Every person, including individuals, sole proprietorships,
partnerships, or other forms of business enterprises, which is engaged
in treating, processing, refining, improving, combining, fabricating,
assembling or otherwise adding to the usability, value or appearance
of commodities, goods, or other personal property within the City
regardless of where the sale of such manufactured commodities, goods
or other personal property terminates, and regardless of whether such
manufacturing is done for sale upon order or for sale upon expected
or anticipated demand for the manufactured commodities, goods, or
other personal property.
Every person, including individuals, sole proprietorships,
corporations, partnerships, or other forms of business enterprises,
which sells or leases goods, wares or merchandise, including food
or beverages (other than beer or liquor) for consumption on or off
the premises, at or in any store, stand, place or vehicle in the City,
from stock or inventory normally located within the City or from catalog
stores and similar operations within the City, directly to ultimate
consumers for use or consumption, and not to others for further processing
or resale to ultimate consumers. The term "merchant" shall also include the following services supplied from or through
business located within the City:
Beauty salons, barber shops and other grooming services.
Cable sales and services.
Car washes.
Catalogue sales.
Diet or nutrition counseling, food and related services.
Dry cleaners and laundry services.
Furniture sales and services.
Interior decorating sales and services.
Optical services.
Pet grooming and care services.
Photocopying or printing services.
Photography sales and services.
Travel agencies.
Service stations and repair service garages.
Hotels and motels.
Total square feet occupied, leased, owned or controlled for
use as or by a business, occupation, manufacturer or trade including,
but not limited to, offices, storage areas, warehouses, cafeterias,
restrooms, showrooms, hallways, reception areas, basement areas and
any other areas whatsoever, but excluding the total square feet of
occupied space either leased or offered to lease, through a real estate
brokerage listing or some other demonstrable means, to other persons
or entities subject to the payment of a business license fee pursuant
to this Chapter.
Form(s) of commercial activity(ies) which is/are included
in the definitions of business, occupation, trade, merchant and manufacturer.
Any person, corporation, partnership, or other form of business
enterprise which owns, in whole or in part, or helps manage, a business,
occupation, trade, merchant, or manufacturer. "Principal" shall include, but not be limited to, directors, officers, managers,
partners, and sole proprietors.
For purposes of this Article only, a storage area is an area
used by merchants, manufacturers, businesses, occupations or trades
for keeping or depositing supplies, equipment, goods, wares, merchandise
or commodities for later use. The term "storage area" does not include areas for equipment necessary for operating or maintaining
the building in or on which such equipment is located.
For purposes of this Chapter only, taxable gross receipts
of merchants or manufacturers shall be computed by excluding or subtracting
from their annual gross receipts the following items, provided said
items are documented in books of accounts:
Receipts for taxes levied by State and Federal Governments and
collected by the licensee;
Receipts of traded merchandise recorded as cash receipts and
placed in inventory for resale;
Cash and trade stamp discounts allowed and taken on sales;
Value of property accepted as part of the purchase price and
held for subsequent resale;
Receipts of refundable deposits, except that portion of refundable
deposits forfeited by the customer and kept by the licensee;
Such part of the sales price of goods, wares, merchandise or
personal property returned by a customer which is refunded either
in cash or by credit;
In the case of a parent company whose books of record reflect
the sales of its subsidiary or subsidiaries outside of the City or
within the City, but separately licensed, the receipts of sales of
such subsidiary or subsidiaries may be excluded;
Receipts from any office located in the City which is operated
predominantly as a billing office for other offices located outside
of the City;
Collections for others where the licensee is acting as an agent
or trustee, but only to the extent that said collections are paid
to those for whom collected;
Transfer of like items from a licensee to independent dealers
for resale, provided that the licensee does not profit from the transfer. "Like items" are defined as goods of the type normally dealt
with by the licensee.
International sales within the organization of the seller;
Receipts from the sale of gasoline for highway use;
Receipts from the sale of beer, liquor and cigarettes.
[CC 1989 §12-3; Ord. No. 1414 §1, 8-13-1990; Ord. No. 3009 §1, 3-1-2005]
A.
Generally. No merchant, manufacturer, business, occupation or trade may operate within the City without a valid business license issued pursuant to this Chapter for the current license year unless expressly exempted in Section 605.040 herein or by State Statute. A separate license must be obtained for each merchant, manufacturer, business, occupation or trade required by this Chapter to be licensed. A business license shall not be construed to permit the business, occupation, trade, merchant or manufacturer to which the license is issued to conduct operations at more than one (1) store, office, plant or location at the same time within the City. A merchant, manufacturer, business, occupation or trade which operates at more than one (1) location is required to obtain a business license for each location.
B.
Licenses For Two (2) Or More Operations At One (1) Location —
Mixed Uses. A merchant, manufacturer, business, occupation,
or trade conducting two (2) or more different operations at the same
location shall not be required to obtain a separate license for each
such operation. However, the license application shall specify each
such operation to be covered by the license. The license fee shall
be equal to the sum of all the fees for each operation so licensed.
If the License Official finds that a single licensee's business activity
in the City is mixed, but that one (1) type of activity so predominates
a second (2nd) activity so as to render the second (2nd) activity
merely incidental, the License Official, in his/her discretion, may
characterize the licensee in accordance with the predominant activity.
C.
Single License To Two (2) Or More Persons Engaged In One (1) Business. A single license may be issued to two (2) or more persons, corporations,
partnerships, or other forms of business enterprise engaged in a joint
enterprise or joint venture for the same fee that would be charged
a single person, corporation, partnership, or other form of business
enterprise engaging in such an enterprise or venture.
D.
No Outstanding Obligations To City. No license shall be
issued to any merchant, manufacturer, business, occupation or trade
until all of its financial obligations to the City have been paid.
Financial obligations include, but are not limited to, personal property
taxes, other license fees, sewer service fees, permit fees or inspection
fees, which are required to be paid by such merchant, manufacturer,
business, occupation or trade to the City.
E.
Appeals. Appeals from any determination of the License Official
shall be made in the first (1st) instance to the License Official
with evidence that the License Official's initial determination was
incorrect, and then to the Board of Aldermen.
F.
Display. Each licensee shall display his/her or its City
business license in a conspicuous place at the location of operations
authorized to be conducted by such license.
G.
Recovery Of Collection Costs. If a merchant, manufacturer,
business, occupation or trade fails to apply for and obtain a business
license as required by this Chapter, then, in addition to any other
penalties allowed by this Chapter, the City shall be entitled to recover
from such merchant, manufacturer, business, occupation or trade any
and all legal costs and attorneys' fees incurred by the City to collect
said delinquent business license fees.
[CC 1989 §12-4; Ord. No. 1414 §1, 8-13-1990; Ord. No. 2302 §3, 2-8-1999]
A.
The
provisions of this Chapter shall not apply to any merchant, manufacturer,
business, occupation or trade which the City is prohibited from licensing
or regulating by State Statute or other superseding law.
B.
The
provisions of this Chapter shall not apply to persons following for
a livelihood the profession or calling of minister of the gospel,
duly accredited Christian Science practitioner, teacher, professor
in a college, priest, lawyer, certified public accountant, dentist,
chiropractor, optometrist, chiropodist, physician or surgeon.
C.
The
provisions of this Chapter shall not apply to persons following for
a livelihood the profession of veterinarian, architect, professional
engineer, land surveyor, auctioneer, real estate broker or salesman,
or insurance agents or brokers, unless those persons maintain a business
office within the City.
D.
The
provisions of this Chapter shall not apply to any non-profit corporations
organized or authorized to do business in the State under the provisions
of Chapters 352 ("Religious and Charitable Associations"), 353 ("Urban
Redevelopment Corporations"), or 355 ("General Not-For-Profit Corporations"),
RSMo., or non-profit associations, except as otherwise provided herein.
E.
A business
license is not required for delivery within the City of goods purchased
or acquired outside the City where there is no intent to evade the
provisions of this Chapter.
F.
A business
license is not required for home occupations.
[CC 1989 §12-5; Ord. No. 1414 §1, 8-13-1990; Ord. No. 1700 §1, 7-26-1993; Ord. No. 2346 §1, 6-14-1999; Ord. No. 2642 §2, 11-27-2001]
A.
Application Must Be Completed And Submitted By Authorized Representative
Of Business. Each merchant, manufacturer, business, occupation
or trade applying for a business license must complete and submit
to the License Official an application therefor. Each application
must be signed by an authorized representative of the merchant, manufacturer,
business, occupation or trade applying for a license. The authorized
representative must certify that the information supplied on the application
form is true and correct and sign the application. Written proof of
current fire inspection must accompany all business license applications.
B.
Application Forms To Be Provided By City. Application forms
for business licenses shall be prepared or prescribed by the License
Official or his/her designee and shall be made available by the License
Official or his/her designee. Failure to obtain or receive an application
form shall not, under any circumstances, excuse compliance with this
Chapter.
C.
Information Required. The application for a business license
shall call for the following information:
1.
General information required on all applications:
a.
Name of establishment (and any other names used in the course of
business);
b.
Address of establishment (City address and home office address, if
applicable);
c.
State sales tax number;
d.
Characterization by licensee of business as merchant, manufacturer,
business, occupation or trade;
e.
Description of business activity;
f.
Form of ownership (e.g., sole proprietorship, partnership, joint
venture, corporation);
g.
If corporation, where incorporated and whether licensed to do business
in Missouri;
h.
Date of last completed fiscal year as established and used for Federal
income tax purposes.
2.
Information required on all merchant applications. In addition to
the information required above, merchants shall supply the following
information pertaining to their annual gross receipts:
D.
License Application And Fee — When Due.
1.
New businesses. All merchants, manufacturers, businesses,
occupations, and trades which commence operations after the start
of a license year must apply for a business license and pay the appropriate
license fee before commencing operations. The license fee shall be
prorated for the remainder of that license year. Merchants shall estimate
taxable gross receipts for their first (1st) complete fiscal year.
After completion of the merchant's first (1st) complete fiscal year,
adjustments shall be made for actual taxable gross receipts.
2.
Business license renewal. Every merchant, manufacturer,
business, occupation and trade which is licensed and intends to operate
during the next license year shall renew its business license and
pay the appropriate license fee within thirty (30) days before the
beginning of the next license year. Application for renewal of a business
license shall be on the same form used for initial applications for
business licenses. Applications for renewal must be accompanied by
the fee required for the license.
3.
Renewal of license by U.S. mail. The timely payment
of a license tax due to the City which is delivered by United States
mail to the municipality or county office designated by such municipality
or county office to receive such payments, shall be deemed paid as
of the postmark date stamped on the envelope or other cover in which
such payment is mailed. In the event any payment of tax due is sent
by registered or certified mail, the date of the registration or certification
shall be deemed the postmark date. No additional tax, penalty or interest
shall be imposed by the City or County on any taxpayer whose payment
is delivered by United States mail, if the postmark date stamped on
the envelope or other cover containing such payment falls within the
prescribed period on or before the prescribed date, including any
extension granted, for making the payment. When the last day for making
any license tax payment, including extensions, falls on a Saturday,
a Sunday, or a legal holiday in this state, the payment shall be considered
timely if the payment is made on the next succeeding day which is
not a Saturday, Sunday or legal holiday.
E.
Termination Of Business During License Year. Merchants,
manufacturers, businesses, occupations and trades that terminate operations
prior to the end of a license year are not entitled to a refund of
any part of their license fee.
F.
Amendment Of Business License Application. If, during the
period for which a license is issued pursuant to this Chapter, there
is any change of information from that set forth in the original application
or any renewal application, then written notice of the change in information
must be given to the License Official within ten (10) days after such
change.
G.
Documentation. The licensee or applicant shall furnish documentation
of information supplied on the license application upon request by
the License Official. All merchants and manufacturers shall keep proper
books of account or records, and shall enter therein an account of
all the gross receipts of such merchant or manufacturer. The books
of account and records shall be open to inspection by the License
Official or his/her designee during regular business hours for the
purpose of auditing or examining the books or records of the merchant
or manufacturer for the purpose of determining the truthfulness of
any statements made by the merchant or manufacturer in his/her or
its application for license or in the payment of the license fee.
H.
Evidence Of Workers' Compensation Insurance. If the licensee
or applicant is subject to the provisions of Chapter 287, RSMo., the
licensee or applicant shall furnish evidence of Workers' Compensation
insurance.
[CC 1989 §12-6; Ord. No. 1414 §1, 8-13-1990; Ord. No. 2642 §3, 11-27-2001; Ord. No. 3057 §1, 8-22-2005; Ord. No. 3058 §1, 8-22-2005; Ord. No. 3184 §1, 10-24-2006]
A.
Generally. There shall be two (2) different methods for
calculating license fees. The method to be used to calculate license
fees will be determined in accordance with the classification of the
licensee or applicant for a license by the License Official. A type
I license fee shall apply to merchants and manufacturers. A type II
license fee shall apply to businesses, occupations and trades.
B.
Type I License Fee — Merchants. Each merchant shall
pay business license fee as follows:
1.
The greater of:
a.
Two hundred dollars ($200.00), or
b.
An amount calculated as follows:
(1)
One-fifth of one percent (0.20%) of the first (1st) ten million
dollars ($10,000,000.00) of taxable gross receipts.
(2)
One-tenth of one percent (0.10%) of the next ten million dollars
($10,000,000.00) of taxable gross receipts.
(3)
One-twentieth of one percent (0.05%) of all taxable gross receipts
over twenty million dollars ($20,000,000.00).
c.
Excepting, however, hotel and motel merchant license taxes shall
increase by five percent (5%) per year for each year after August
15, 2005, starting with:
(1)
One-tenth of one percent (0.10%) of the first (1st) ten million
dollars ($10,000,000.00) of taxable gross receipts.
(2)
One-twentieth of one percent (0.05%) of the next ten million
dollars ($10,000,000.00) of taxable gross receipts.
(3)
One-fortieth of one percent (0.025%) of all taxable gross receipts
over twenty million dollars ($20,000,000.00) up to one-eighth of one
percent (0.125%) of the hotel or motel's gross revenue.
C.
Type II License Fee — Businesses, Occupations, Manufacturers
And Trades. Businesses, occupations, manufacturers and trades
shall pay annually to the License Collector as follows:
1.
Two hundred dollars ($200.00) per year for occupied space up to one
thousand (1,000) square feet.
2.
Fifty cents ($0.50) per square foot for each square foot of occupied
space in excess of one thousand (1,000) square feet.
3.
Fifty cents ($0.50) per square foot for each square foot of storage
area(s). No storage area fee shall be paid if such storage area when
combined with other occupied space does not exceed one thousand (1,000)
square feet.
[1]
Editor's Note — The provisions of ordinance nos. 3057 and 3058 passed by a vote of the people in the election November 8, 2005. Ord. no. 3617 §1, adopted September 26, 2011, reaffirms and readopts the business license tax rates previously adopted pursuant to the law and codified in ch. 605 of this Code.
[CC 1989 §12-7; Ord. No. 1414 §1, 8-13-1990]
A.
Liability Of Principals. It shall be unlawful for any principal
to conduct or assist in conducting a business, occupation, trade,
merchant or manufacturer within the City without having first procured
a business license. Upon conviction of violating this Section, a principal
shall be fined no less than twenty-five dollars ($25.00) nor more
than one hundred dollars ($100.00). Each day of such violation shall
constitute a separate offense.
B.
Liability Of Employees. After notice by the License Official
to any clerk, employee, or agent of a business, occupation, trade,
merchant or manufacturer, that a principal thereof has not procured
a business license, it shall be unlawful for such clerk, employee
or agent to conduct or assist in conducting that business, occupation,
trade, merchant or manufacturer. Upon conviction for violating this
Section, such clerk, employee or agent shall be fined no less than
five dollars ($5.00) nor more than one hundred dollars ($100.00).
Each day of such violation shall constitute a separate offense.
[CC 1989 §12-8; Ord. No. 1414 §1, 8-13-1990]
A business license is not transferable or assignable.
[CC 1989 §12-9; Ord. No. 1414 §1, 8-13-1990]
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 any of the following reasons, in addition
to any other reasons specified in this Chapter:
1.
Any failure to comply with, 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 licenses;
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.
[CC 1989 §12-10; Ord. No. 1414 §1, 8-13-1990]
A.
In
any case in which complaint shall be made to the Board of Aldermen
that cause exists for the revocation of a license issued under the
provisions of this Chapter, the following procedure shall govern:
1.
The Board of Aldermen 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 License Official, advising the licensee
of the time and place of the hearing and of the reason for considering
the revocation of his/her or its license;
3.
During the pendency of this hearing before the Board of Aldermen,
the licensee shall be permitted to continue the operation of his/her
or its business;
4.
At the hearing set by the Board of Aldermen, the Board shall hear
all relevant evidence justifying the revocation of the license and
all relevant evidence justifying the retention of the license;
5.
The affirmative vote of a majority of a quorum of the Board shall
be necessary to revoke a license.
[CC 1989 §12-11; Ord. No. 1414 §1, 8-13-1990]
The License Official, 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 from a court of competent jurisdiction
or from the Board of Aldermen in any proceeding before it.
[CC 1989 §12-12; Ord. No. 1414 §1, 8-13-1990]
Any person desiring to store, collect, transport, process or
dispose of residential solid waste for profit, pecuniary gain or other
business purpose within the City must have a waste collection license
in accordance with the Municipal Code. No other business license is
required for licensed waste collectors.
[CC 1989 §12-13; Ord. No. 1529 §1, 9-9-1991]
The City License Official shall, upon written application of
a licensee, refund any business license fee mistakenly or erroneously
paid in whole or in part to the City License Official. Such application
shall be filed within one (1) year after the fee is mistakenly or
erroneously paid.
