For the purposes of this Division, the following words, terms and phrases are defined as follows:
- CITY COLLECTOR
- 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.
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.
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.
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.
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.
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:
Upon payment of the license tax provided for in this Division, it shall be the duty of the City Collector to furnish the licensee with a license in the following form:
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.
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:
Any failure to comply with, or any violation of, any provisions of this Article.
Violation of the terms and conditions upon which the license was issued.
Violation of any Section of the City ordinances regulating the business activity or thing licensed.
Failure of the licensee to pay any tax or obligation due to the City.
Illegal or improper issuance of the license.
Any misrepresentation or false statement in the application for such license.
Revocation of any license shall be in addition to any other penalty or penalties prescribed in this or any other ordinance.
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:
The City Council shall set a hearing to consider the question of revocation.
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.
While this hearing is pending before the City Council, the licensee shall be permitted to continue the operation of his/her business.
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.
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]
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):
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:
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.
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.
State Law References — §§71.625, 144.170, 144.250, RSMo.