For the purposes of this Division, the following words, terms
and phrases are defined as follows:
Shall be construed as the City Administrator or his/her duly
authorized representative.
Includes every person who shall purchase, hold or manufacture personal property for the purpose of adding to the value thereof by any process of manufacturing or refining, or by the combination of different materials, or who shall purchase and sell manufactured articles such as he/she manufactures or uses in manufacturing, except as is or may be otherwise provided in this Article, but shall not include any person lawfully engaged in a home occupation within the City in compliance with the provisions of Section 405.450(A) of the City Code of Ordinances.
Includes every person who is primarily engaged in the storage
or sales of materials, equipment or products to wholesalers or retailers.
A.
Every person engaged, within the City, in any business, trade or occupation including, but not limited to, manufacturers (unless exempted by State law) shall, on or before the fifteenth (15th) day of March of each calendar year, apply to the City Collector for a license for the privilege of engaging in any such business, trade or occupation and shall, at the time of making such application, file the statement required by Section 605.050 of this Chapter and pay to the City Collector the license tax outlined in Section 605.060 of this Chapter; whereupon, it shall be the duty of the City Collector to furnish the licensee with a suitable license.
B.
When
any person shall engage in the City in any of such business, trade
or occupation for the first (1st) time after the fifteenth (15th)
day of March in any calendar year, he/she shall, before exercising
or attempting to exercise the privilege of engaging in such business,
trade or occupation, procure from the City Collector a license and
shall pay to the City Collector a license tax prorated for the remaining
months of the applicable calendar year.
C.
Notwithstanding the foregoing, no person lawfully engaged in a home occupation within the City in compliance with the provisions of Section 405.450(A) of the City Code of Ordinances shall be required to apply for a license, file any statement under Section 605.050 or pay the license tax set forth in Section 605.060.
D.
Notwithstanding
the foregoing, it is not now and never has been the policy or law
of the City to interfere with the operations of a national bank, and
while such banks must pay the license tax required by this Article,
the "license" issued therefore simply functions as a receipt, and
has always solely served such function.
It shall be the duty of the City Collector, after the first
(1st) day of January of each calendar year, to communicate with each
and every person engaged in a business, trade or occupation in the
City, including, but not limited to, manufacturers, and to notify
such person to file, and it shall be the duty of every such person
(whether so notified or not) to furnish to the City Collector, on
or before the fifteenth (15th) day of March of each calendar year,
a sworn statement in writing, on forms to be provided by the City
Collector, truly and correctly showing the amount of gross square
footage attributable to such occupation or business as of January
first (1st) of the applicable calendar year. Said statement shall
serve as the basis for calculation of the applicable license tax.
A.
There
is hereby levied, and it shall be the duty of the City Collector to
collect, on or before the fifteenth (15th) day of March of each calendar
year, an annual license tax from and upon each business, trade or
occupation, including, but not limited to, manufacturers and persons
engaged therein, within the limits of the City (unless exempted by
the provisions of State law) based on the following schedule:
1.
For manufacturers/warehouses.
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Twenty dollars ($20.00) per one thousand (1,000) square feet
or any portion thereof.
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Minimum annual license fee
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$40.00
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Maximum annual license fee
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$1,000.00
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2.
All other businesses.
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Thirty dollars ($30.00) per one thousand (1,000) square feet
or any portion thereof.
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Minimum annual license fee
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$40.00
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Maximum annual license fee
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$1,000.00
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Non-profit enterprises
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No fee
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[1]
Editor's Note: Former Section 605.070, Form, was repealed
9-11-2018 by Ord. No. 5602.
No license issued pursuant to the provisions of this Article
shall be assignable or transferable, nor shall any license issued
pursuant to the provisions of this Article be construed to permit
the person to whom it is issued to carry on the business or occupation
for which the license is obtained at more than one (1) store, stand
or place at the same time within the City, but a separate license
must be obtained, and a similar tax or fee shall be paid, for each
store, stand or place within the City.
A.
Any
license issued by the City under the provisions of this Article may
be revoked for any of the following reasons, in addition to any other
reason specified in this Article:
1.
Any failure to comply with, or any violation of, any provisions of
this Article.
2.
Violation of the terms and conditions upon which the license was
issued.
3.
Violation of any Section of the City ordinances regulating the business
activity or thing licensed.
4.
Failure of the licensee to pay any tax or 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.
B.
Revocation
of any license shall be in addition to any other penalty or penalties
prescribed in this or any other ordinance.
A.
In
any case in which complaint shall be made to the City Council that
cause exists for the revocation of a license issued under the provisions
of this Article, the following procedure shall govern:
1.
The City Council 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 last known address as shown in
the records of the City, advising the licensee of the time and place
of the hearing and of the reason for considering the revocation of
his/her license.
3.
While this hearing is pending before the City Council, the licensee
shall be permitted to continue the operation of his/her business.
4.
At the hearing set by the City Council, the Council members 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 City Council
shall be necessary to revoke any license.
[Ord. No. 5273 §1, 9-24-2012]
A.
The
City Collector shall add the following penalties for all license fees
paid after the annual due date for license fees of March fifteenth
(15th):
1.
For failure to timely apply for license and/or submit the required statement pursuant to Section 605.040, unless it is shown that the failure was due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent:
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One (1) month or less delinquent
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5% of fee
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Between one (1) month and one (1) day and two (2) months delinquent
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10% of fee
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Between two (2) months and one (1) day and three (3) months
delinquent
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15% of fee
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Between three (3) months and one (1) day and four (4) months
delinquent
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20% of fee
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More than four (4) months delinquent
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25% of fee
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2.
For failure to timely pay the license fee in full pursuant to Section 605.060, unless it is shown that the failure was due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent, negligence or intentional disregard of law:
5% of the deficiency
The City Collector 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 Collector
assesses a penalty on such basis under this Subsection.
Provided however, the City Collector shall add the maximum penalties
allowed by law if less than the penalties stated above.
B.
Any person who shall exercise or attempt to exercise, engage in or carry on in the City any of the businesses, trades or occupations, including, but not limited to, manufacturers, for which a license is required under this Article, without first having delivered to the City Collector the statement required by Section 605.050, paid the license tax and obtained the license required under this Article, and any person who shall otherwise violate or fail to comply with any of the provisions of this Article shall upon conviction be subject to punishment as provided in Section 100.090 of this Code.
The City Collector, his/her deputies and agents, and such inspectors as may be designated from time to time by the City Collector, is and are hereby authorized to investigate the accuracy of any statement filed with the City Collector under the provisions of Section 605.050 of this Chapter and for that purpose shall have access to all reasonable times to the premises and records of any person filing any such statement.
[Ord. No. 5273 §1, 9-24-2012]
It shall be the duty of the City Collector to carefully examine
all statements filed with him/her, and to notify the City Attorney
of, and to prosecute, all violations of this Division. Before instituting
any prosecution based upon a false or incorrect statement filed with
him/her, the City Collector shall give the person making such statement
an opportunity to explain and correct the statement, if inadvertently
made. It shall also be the duty of the City Collector to enforce collection
of any and all amounts past due for license taxes or fees under this
Division by suit in any court of competent jurisdiction, together
with the applicable statutory interest (at a rate equal to the adjusted
prime rate charged by banks, rounded to the nearest percent, which
shall become effective January first (1st) of each succeeding year),
penalty and reasonable attorney's fees for prosecuting such suit.
[1]
State Law References — §§71.625, 144.170,
144.250, RSMo.
