[Code 1980 §14-1; CC 1990 §14-1]
A.
Whenever
in this Code a license is required for the maintenance, operation
or conduct of any business or establishment or for doing business
or engaging in any activity or occupation, whether as a merchant,
manufacturer or in any business, trade, occupation or service occupation,
any person or corporation shall be subject to the requirement if,
by himself/herself or through an agent, employee or partner, he/she
holds himself/herself forth as being engaged in the business or occupation;
or solicits patronage therefor, actively or passively; or performs
or attempts to perform any part of such business or occupation within
the City.
B.
Any
business which is physically located outside the City but which shall
from time to time do business within the City is hereby exempt from
the provisions of this Chapter.
[CC 1990 §14-2; Ord. No. 6379, 3-17-2000]
A.
The
Director of Finance shall prescribe the form of all licenses and applications
therefor.
B.
Application
forms shall be supplied by the Director of Finance. All applications
shall be signed by the owner of the business and shall truthfully
and completely provide information regarding the nature of the business
to be conducted.
C.
All
applications for business licenses shall be submitted to the Director
of Finance. No license shall be issued until all appropriate fees
required by ordinance have been paid. If all required information
is supplied, the required fees have been paid and it does not appear
that any applicable State law or City ordinance will be violated by
the operation of the business, the license may be issued.
D.
The
Director of Finance shall approve or deny the issuance of a license
within five (5) business days of the receipt of a complete application.
An application is not complete until the applicant has obtained at
least a conditional or unconditional occupancy permit and has submitted
all information required by the Director of Finance.
E.
Except
as otherwise provided by this Code or other ordinance, all licenses
shall be signed by the Mayor or Director of Finance and shall be invalid
for all purposes unless so signed.
F.
No
ordinance in this Code relating to business licenses shall be interpreted
as granting or attempting to grant to any City Officer or employee
any discretionary authority to issue a business license or to refuse
to issue a business license. Licenses shall be issued to each applicant
complying with all applicable State laws and City ordinances and licenses
shall be refused for any applicant failing to comply with all such
applicable laws and ordinances.
G.
The
provisions of this Section are severable. If any provision of this
Section or the application thereof to any person or circumstance is
held invalid, such invalidity shall not affect other provisions or
applications of this Section which can be given effect without the
invalid provision or application.
[Code 1980 §§14-3, 14-203; CC 1990 §14-3; Ord. No. 5528, 9-13-1993; Ord. No. 6125, 7-13-1998]
A.
No
license or permit provided for or required under any provision of
this Code or other ordinance of the City shall be issued by any department
of the City Government to any person until all personal taxes, merchants'
and manufacturers' taxes or other license fees, permit fees, inspection
fees or any other financial obligations which are delinquent and owing
to the City have been paid.
B.
No
license or permit provided for or required under any provision of
the Code or other ordinance of the City shall be issued by any department
of the City Government to any contractor until such contractor has
provided a certificate of insurance for Workers' Compensation coverage
if said contractor is required to cover such liability under Chapter
287, RSMo.
C.
No
license or permit provided for or required under any provision of
this Code or other ordinance of the City shall be issued by any department
of the City Government to any person until all sales taxes have been
paid to the Director of Revenue of the State of Missouri. All delinquent
taxpayers will be required to present a statement of "No Tax Due"
in order to renew the business license.
D.
Dog
licenses are hereby excepted from the provisions of this Section.
[Code 1980 §14-4; CC 1990 §14-4]
A license may be issued to any corporation, association or partnership
or to two (2) or more persons engaged in any joint enterprise, the
same as to a single person and for the same fee, except where otherwise
specially provided.
[Code 1980 §14-5; CC 1990 §14-5]
No license issued pursuant to the provisions of this Chapter
shall be assignable or transferable.
[Code 1980 §14-6; CC 1990 §14-6]
A separate license shall be obtained for each place of business
conducted, operated, maintained or carried on by every person engaged
in any occupation, calling, trade or enterprise for which a license
is required by the provisions of this Code or other ordinances of
the City. The Director of Finance shall be notified of any change
of address of such place of business within one (1) week of any such
change.
[Code 1980 §14-7; CC 1990 §14-7]
Whenever any applicant for a license is engaged in more than
one (1) occupation or business at the same address, such applicant
may, at his/her option, in lieu of making application and paying for
a separate occupation or business for each such occupation or business,
make application and pay for the occupation or business license for
only the major or principal business or occupation of the applicant
at such address; but the license fee for all such occupations or businesses
shall be computed on the basis of the total annual gross receipts
of the applicant derived from all of the occupations or businesses
in which the applicant is engaged at such address and the only minimum
license fee required to be paid shall be the one for the occupation
or business license for which application is made. This Section shall
apply only to those occupations or businesses where the license fee
in each case would be computed on the basis of the annual gross receipts
of such occupations or businesses if a separate license were issued
for each such occupation or business.
[Code 1980 §14-8; CC 1990 §14-8]
Except as otherwise specifically provided by the provisions
of this Code or other City ordinance, the license year for all occupational,
business or other licenses shall be the calendar year; the license
year shall begin January first (1st) and end December thirty-first
(31st). All such licenses shall be due and payable on or before the
last day of January of each year.
[Code 1980 §14-9; CC 1990 §14-9]
An occupation or business whose license fee is computed on the
basis of annual gross receipts may elect to report on a fiscal year
basis, provided the accounting statements and Federal Government reports
are made according to the fiscal year. The application to the City
for a license shall indicate the fiscal period for which annual gross
receipts are reported. An occupation or business electing to report
on a fiscal year basis shall secure the consent of the Director of
Finance before changing the reporting method.
[Code 1980 §14-10; CC 1990 §14-10]
All licenses or occupational taxes required to be paid by any
provision of this Code or other ordinance of the City shall be deemed
delinquent if not paid on the date such payment is due and all persons
so delinquent in the payment of such taxes shall be required to pay
an additional ten percent (10%) of the tax found to be due for the
first (1st) month or part thereof and one percent (1%) per month for
each month or part thereof thereafter that such delinquency shall
continue in addition to any other penalty prescribed for such delinquency.
[Code 1980 §14-11; CC 1990 §14-11]
The Director of Finance shall keep a complete and perfect record
of all licenses issued showing the nature of the license, its date,
expiration and to whom issued and shall mail a notice of the expiration
of the license to the license holder at his/her address of record
at least thirty (30) days prior to the expiration date.
[Code 1980 §14-12; CC 1990 §14-12]
All licenses issued pursuant to the provisions of the Chapter
shall be kept conspicuously posted in a place of business for which
such license has been issued.
[Code 1980 §14-13; CC 1990 §14-13]
Upon application, a permit may be issued by the Mayor or the
City Council to a civic, fraternal or not-for-profit organization
to engage in any activity for which a license would be required under
this Chapter without payment of any fee.
A.
No
person 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, or physician or surgeon
in this City shall be taxed or made liable to pay any municipal or
other corporation tax or license fee of any description whatever for
the privilege of following or carrying on such profession or calling,
and after December 31, 2003, no investment funds service corporation
as defined in Section 143.451, RSMo., may be required to pay any such
license fee in excess of twenty-five thousand dollars ($25,000.00)
annually, any law, ordinance or Charter to the contrary notwithstanding.
B.
No
person following for a livelihood the profession of insurance agent
or broker, veterinarian, architect, professional engineer, land surveyor,
auctioneer, or real estate broker or salesman in this City shall be
taxed or made liable to pay any municipal or other corporation tax
or license fee for the privilege of following or carrying on his/her
profession unless that person maintains a business office within the
City of Florissant.
[Code 1980 §14-15; CC 1990 §14-15; Ord. No. 6374, 2-28-2000]
It shall be unlawful for any person to make a false or misleading
statement in his/her application for license as to (1) his/her annual
gross receipts; (2) any other conditions or factors upon which the
license fee is or shall be based; or (3) the nature or type of business
that will be operated.
[Code 1980 §14-16; CC 1990 §14-16]
Any person found making a statement showing annual gross receipts
in an amount less than the true amount thereof in his/her application
for a license or knowingly making a false statement as to any other
condition or factor upon which the license fee is or shall be based,
the effect of which would be to reduce the amount of such fee, shall,
in addition to all other penalties now provided by law, pay to the
Director of Finance, upon demand therefor, the additional amount of
license fee found to be due, plus a penalty of twenty-five percent
(25%) of such additional amount, with interest on the additional license
fee of one percent (1%) per month for each month or major fraction
thereof after the date when the original license fee was due and payable
to the Director of Finance; and any license theretofore issued to
any such person shall be subject to revocation if so determined by
the Mayor. The licensee may appeal to the Council from the decision
of the Mayor in case of the revocation of his/her license by written
request therefor filed with the City Clerk within ten (10) days after
being notified by the Mayor of the revocation.
[Code 1980 §14-17; CC 1990 §14-17]
The Director of Finance or certified public accountant employed
by him/her shall have the right at all reasonable times during regular
business hours to audit or examine the books and records of the applicant
for any license for the purpose of determining the truthfulness and
accuracy of any statements made by the applicant in his/her application
for license or the payment of his/her license tax.
For the purposes of this Chapter, "annual gross receipts" except as provided in Section 144.012, RSMo., means the total amount
of the sale price of the sales at retail including any services other
than charges incident to the extension of credit that are a part of
such sales made by the businesses herein referred to, capable of being
valued in money, whether received in money or otherwise; except that,
the term "gross receipts" shall not include the sale
price of property returned by customers when the full sale price thereof
is refunded either in cash or by credit. In determining any tax due
under Sections 144.010 to 144.525, RSMo., on the gross receipts, charges
incident to the extension of credit shall be specifically exempted.
For the purposes of Sections 144.010 to 144.525, RSMo., the total
amount of the sale price above mentioned shall be deemed to be the
amount received. It shall also include the lease or rental consideration
where the right to continuous possession or use of any article of
tangible personal property is granted under a lease or contract and
such transfer of possession would be taxable if outright sale were
made and, in such cases, the same shall be taxable as if outright
sale were made and considered as a sale of such article, and the tax
shall be computed and paid by the lessee upon the rentals paid.
[Code 1980 §14-20; CC 1990 §14-20]
Every person for whom a license is provided by this Chapter,
the amount of which license is to be computed upon the annual gross
receipts of such person, shall file with the Director of Finance on
or before the last day of January of each calendar year an application
for a license on such forms as may be prescribed by the Director of
Finance. Such application shall be accompanied by a statement showing
the amount of gross receipts by such person during the preceding calendar
year, which statement shall not be made public or used by the City
except for the purpose of establishing a correct basis for fixing
and collecting the amount of the license herein provided, together
with the amount of the license fee. All books of account showing the
amount of such annual gross receipts shall be open to the inspection
of the City Officials charged with the duty of issuing the license
herein provided and collecting for the same and the issuance of any
such license may be withheld until all the requirements have been
fulfilled.
[Code 1980 §14-21; CC 1990 §14-21; Ord. No. 6464, 11-27-2000]
Any person engaged in any business, occupation, pursuit, profession
or trade or in the keeping or maintaining of any institution, establishment,
article, utility or commodity specified in this Chapter shall be exempt
from obtaining a business license when income from the specific activity
is less than five hundred dollars ($500.00) during a calendar year.
Any person claiming the exemption under this Section shall provide
the Director of Finance with a notarized statement indicating that
his/her business income shall not exceed the sum of five hundred dollars
($500.00) for the year in which each business license is required.
However, persons selling their wares at City of Florissant craft fairs,
the Valley of Flowers or Fall Festivals shall be exempt from obtaining
a business license and shall be exempt from providing a statement
to qualify for the exemption.
[Code 1980 §14-22; CC 1990 §14-22; Ord. No. 5188, 11-26-1990]
No business license shall be required for the sale of handicraft
items sold by a person or his/her spouse if the person or spouse is
at least sixty (60) years of age and if the total gross proceeds from
the sale of handicraft items do not constitute a majority of the annual
gross income of the seller.
[CC 1990 §14-23; Ord. No. 6378, 3-13-2000]
A.
Any
license issued under the ordinances of the City of Florissant may
be revoked by the Director of Finance at any time during the effective
period of such license for good cause which shall include, but is
not limited to, failure to obtain an unconditional occupancy permit
within the period of time mandated by the Building Commissioner, conduct
which is injurious to public health, safety or welfare, any violation
by the licensee of any ordinances relating to the license or failure
to accurately and completely provide information to the City in the
application or renewal process or concerning the nature of the business
for which the license is being sought. Such revocation may be in addition
to any fine or criminal penalty imposed.
B.
A license
may be revoked after notice and a hearing is given to the licensee.
The notice must include a statement of the intent to revoke the license
and the reasons for the proposed revocation. The hearing will be held
before the Director of Finance and at the hearing or at any stage
of the revocation proceeding, the licensee may be represented by counsel.
At the hearing, the licensee may offer evidence, including the testimony
of witnesses and the introduction of documents, and cross-examine
witnesses.
C.
Only
the license issued for the establishment at which the violation occurred
may be revoked; nothing in this Section shall be construed as allowing
the revocation of all licenses of any person found to be in violation
of the ordinances of the City of Florissant.
D.
The
Director of Finance must issue a decision regarding the proposed revocation
of the license within twenty-one (21) days of such hearing. The decision
of the Director of Finance shall be final.
E.
Judicial
review pursuant to the Missouri Administrative Procedures Act, Chapter
536, RSMo., shall apply to any such final decision of the Director
of Finance.
