[CC 1987 §605.010; Ord. No. 880 §1, 10-25-1977]
The City Collector shall prescribe the form of all licenses
and applications therefore. Except as provided by this Code or other
ordinances, all licenses shall be signed by the Mayor, the City Collector,
and the City Clerk, who shall affix the corporate Seal of the City
of Northwoods on each license.
[CC 1987 §605.020; Ord. No. 880 §1, 10-25-1977]
A. No license
or permit, provided for or required under any provision of this Code
or other ordinance of this City, shall be issued by the City Collector
to any person, partnership, firm or corporation until all real estate
taxes, personal property taxes, business license taxes, permit fees,
inspection fees, or any other financial obligations which are delinquent
and owing to the City have been paid by the applicant.
B. Each
applicant for a business license under this Chapter shall submit a
statement from the Missouri Department of Revenue pursuant to Section
144.083.4, RSMo., stating no tax is due, which statement is a prerequisite
to the issuance or renewal of a City business license. The statement
required by this Section shall be dated within ninety (90) days of
submission of the business license application or renewal application.
C. Dog licenses
and shopping center licenses are hereby excepted from the provisions
of this Section.
[CC 1987 §605.030; Ord. No. 880 §1, 10-25-1977]
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
specifically provided.
[CC 1987 §605.040; Ord. No. 880 §1, 10-25-1977]
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 this City.
[CC 1987 §605.050; Ord. No. 880 §1, 10-25-1977]
Any person, firm, or corporation who shall operate or own a
business establishment within the City, and who shall sell or lease
any portion of its store or place of business to another whose sales
will not be included in the return of the seller or lessor, shall
report the fact of such sale or lease, together with the name and
address of the purchaser or lessee, in writing, to the City Collector
within five (5) days after such purchaser or lessee has a right to
possession of premises.
[CC 1987 §605.060; Ord. No. 880 §1, 10-25-1977]
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 coincide with the calendar year,
that is to say, the license year shall begin January first (1st) and
end December thirty-first (31st). Such license shall be due and payable
on or before April first (1st) of each year. For any business or occupation
license for the first (1st) time prior to the first (1st) of July
for any year, the full yearly amount shall be charged; for any such
business or occupation license for the first (1st) time on July first
(1st) or thereafter, one-half (½) of the full yearly amount
shall be charged.
[CC 1987 §605.070; Ord. No. 880 §1, 10-25-1977]
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 that 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 such delinquency
shall continue, in addition to any other penalty provided for such
delinquency.
[CC 1987 §605.080; Ord. No. 880 §1, 10-25-1977]
The City Collector shall keep a complete and perfect record
of all licenses issued, showing the nature of the license, its date,
expiration, and to whom issued.
[CC 1987 §605.090; Ord. No. 880 §1, 10-25-1977]
All licenses granted by the City shall be carefully preserved
and shall be displayed in a conspicuous place in the place of business
authorized to be conducted by such license.
[CC 1987 §605.100; Ord. No. 80-21 §1, 11-25-1980]
Every person, firm, or corporation conducting any business,
industry, or enterprise, for which no license is specified in this
Chapter or in any other ordinance, shall procure a license therefor
from the City and pay a license fee of fifty dollars ($50.00) per
year for the same, plus two dollars ($2.00) per one thousand dollars
($1,000.00) on annual gross receipts of business, industry, or enterprise
in excess of twenty-five thousand dollars ($25,000.00).
[CC 1987 §605.110; Ord. No. 880 §1, 10-25-1977]
It shall be unlawful for any person to engage in any business,
occupation, pursuit, profession or trade, or in keeping or maintaining
any institution, establishment, article, utility or commodity without
first securing and paying for a license to do so as required by this
Chapter.
[CC 1987 §605.120; Ord. No. 880 §1, 10-25-1977]
It shall be unlawful for any person to knowingly make a false
statement in his/her application for license as to his/her annual
gross receipts, or as to other conditions or factors upon which the
license fee is or shall be based.
[CC 1987 §605.130; Ord. No. 880 §1, 10-25-1977]
Any person found making a statement showing annual gross receipts
in an amount less than the true amount thereof in this application
for 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 provided by law, pay to the City
Collector upon demand thereof, 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 City Collector, and any license theretofore issued to any such
person shall be subject to revocation if so determined by the Board
of Aldermen.
[CC 1987 §605.140; Ord. No. 880 §1, 10-25-1977]
For the purposes of this Chapter, "annual gross receipts" shall, subject to the provisions of the following Section, mean the
total amount of the selling price for all sales of materials, goods,
wares or merchandise, and the total amount of commission or other
remuneration charged or received for the performance of any act or
service, of whatever nature it may be, for which a charge is made
or credit allowed, whether or not such act or service is done as a
part of or in connection with the sale of materials, goods, wares
or merchandise. Included in annual gross receipts shall be receipts,
cash, credits and property of any kind or nature, without any deduction
therefrom on account of the cost of the property sold, the cost of
the materials used, labor or service costs, interest paid or payable,
or losses or other expenses whatsoever, receipts of agents, brokers
or trustees received as commissions or fees earned or charges of any
nature made or compensation of any nature received for the performance
of any services as agent, broker or trustee, or profits received when
such agent, broker or trustee participates as a principal in any transaction.
[CC 1987 §605.150; Ord. No. 880 §1, 10-25-1977]
A. The following shall be excluded from annual gross receipts as defined in Section
605.140, provided, that the books of account segregate the amounts so as to reflect these exclusions:
1. Cash
and trade stamp discounts allowed and taken on sales.
2. Value
of property accepted as part of the purchase price for subsequent
resale.
3. Any
sales and excise taxes collected which are separately stated and collected
for and paid to a governmental agency.
4. Such
part of the sale price of property returned by the purchaser as is
refunded either in cash or by credit.
5. Receipts
of refundable deposits except that refundable deposit forfeited and
taken into income of the business shall not be excluded.
6. Collection
for others where the business is acting as an agent trustee to the
extent that payments are made to those for whom collected.
7. Sales
of real estate or insurance policies by an agent or broker or sales
of commodities by a commission broker except that portion of the sale
which represents commissions or other income to the agent.
8. That
portion of the receipts of a general contractor which represents payments
to subcontractors; provided, that such subcontractors are licensed
under this Chapter.
9. Liquor
sales in an amount which, if taxed at the rate of one dollar ($1.00)
per thousand dollars ($1,000.00) of sales, would yield a revenue equal
to the annual license fee or the actual receipts from liquor sales,
whichever is the greater.
10. From
the receipts of vending machine companies, the sum of ten thousand
dollars ($10,000.00) for each automatic vending machine licensed in
the City.
[CC 1987 §605.160; Ord. No. 880 §1, 10-25-1977]
The City Collector, the City Auditor, or any deputy or agent
acting for either the City Collector or City Auditor shall have the
right at all reasonable times during regular business hours to audit
or examine the books and records of any licensee or applicant for
any license for the purpose of determining the proper basis for the
license tax or the truthfulness and accuracy of any statement made
by such applicant or licensee in his/her application for any business
license.
[CC 1987 §605.170; Ord. No. 880 §1, 10-25-1977]
Every licensee or applicant for license under the provisions
of this Chapter, shall, upon demand of the City Collector or his/her
duly authorized deputy or agent, file with said City Collector, deputy
or agent, a certified copy of any Missouri State sales tax return
made by such applicant or licensee during the period of three (3)
years prior to such demand. Refusal to comply with the provisions
of this Section shall be deemed cause for revocation of license or
refusal to grant any license applied for.
[CC 1987 §605.180; Ord. No. 880 §1, 10-25-1977]
A. Any of
the following shall be considered sufficient cause for the revocation
of any license issued by the City Collector of the City of Northwoods
under the provisions of this Chapter; provided however, these grounds
shall not be deemed as exclusive grounds for such revocation:
1. Violation
of the terms or conditions upon which the license was issued.
2. Violation
of any ordinance of the City of Northwoods or of the Municipal Code
of the City of Northwoods regulating business, activity or thing licensed,
including the violation of any of the provisions of this Chapter.
3. Failure
of licensee to pay any tax or obligation referred to in this or any
other ordinance of the City of Northwoods.
4. Illegal
or improper issuance of the license.
5. Causing,
maintaining, or assisting in the cause or maintenance of a nuisance,
whether public or private. For the purposes of this Chapter, such
a "nuisance" is defined as: Anything done to the
hurt or annoyance of the lands, tenements or hereditaments of another.
By hurt or annoyance here is meant, not a physical injury necessarily,
but any injury to the health, comfort or welfare of the owner or possessor
of property as respects his/her possession or enjoyment of this property.
6. Any
misrepresentation or false statement in the application for license.
[CC 1987 §605.190; Ord. No. 880 §1, 10-25-1977]
A. In any
case in which the complaint shall be made to the City Collector that
cause exists for the revocation of a license issued under this Chapter
or issued under any other ordinance which has no specific provisions
pertaining to revocation, the following procedure shall govern.
1. The
City Collector shall set a hearing to consider the question of revocation.
2. Written
notice of the time and place of this hearing shall be mailed to the
licensee at least five (5) days prior to said hearing. Certified mail
shall be used and shall be directed to the last known business address
of the licensee.
3. During
the pendency of this hearing before the City Collector, the licensee
shall be permitted to continue the operation of his/her business,
except where public health, safety or welfare is involved.
4. At this
hearing the City Collector shall hear all relevant evidence justifying
the revocation of the license, and all relevant evidence justifying
the retention of the license.
5. Written
notice of the decision of the City Collector shall be sent by certified
mail to the licensee at his/her last known place of business.
[CC 1987 §605.200; Ord. No. 880 §1, 10-25-1977]
A. Any person
aggrieved by any order, requirement, decision, or determination made
by the City Collector shall have a right of appeal to the Board of
Aldermen.
B. Any such
appeal shall be filed within fifteen (15) days after such order, requirement,
decision, or determination is made with the City Collector. Said appeal
shall specify the grounds upon which the appeal is based and said
appeal shall be accompanied by docket fee of thirty dollars ($30.00)
which shall be payable to the City of Northwoods.
C. Upon
receipt of said appeal, the City Collector shall forthwith submit
to the Board of Aldermen the appeal together with all papers, records,
or documents constituting the record upon which the action appealed
from is taken.
D. The Board
of Aldermen shall fix a time and place for the hearing of appeal.
Such hearings shall be had within a reasonable time after the filing
of the appeal. Notice of the time and place of hearing shall be sent
by mail to the appellant or to his/her attorney of record, and such
hearing shall not be less than ten (10) days after the mailing of
the notice.
E. In exercising
the powers enumerated in this Chapter, the Board of Aldermen may reverse
or affirm, wholly or partly, or may modify the order, requirement,
decision, or determination appealed from, and may make such order,
requirement, decision, or determination as ought to be made.
The Board of Aldermen shall act by a majority vote and a quorum
shall consist of at least five (5) members. The action of the Board
of Aldermen shall not become effective until after the resolution
of the Board of Aldermen setting forth the reason for its decision
and the vote of each member participating therein has been spread
upon the minutes. Such resolutions immediately following the Board
of Aldermen's final decision shall be filed in the City Hall and shall
be open for public inspection.
[CC 1987 §605.210; Ord. No. 82-3 §2, 2-9-1982; Ord.
No. 05-09 §1, 9-27-2005]
Every person, firm, or corporation or their lessees, trustees,
or receivers appointed by any court whatsoever engaged in any business,
occupation, pursuit, or trade or in keeping or maintaining of any
institution, establishment, article, utility, or commodity which is
specified in this Section shall procure and pay for license therefore
from the City Collector, and such license fee shall be in the respective
amounts set forth in this Section:
Amusement machines and games of skill either mechanical, electrical,
or electronic, coin- operated (except pinball machines) per machine
or unit, per year
|
$250.00
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(Replacement tags may be obtained upon filing of an affidavit
explaining reason why the City should issue replacement and upon payment
of a $5.00 fee).
|
|
Bank and Trust Companies, per year
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$3,000.00
|
Barber Shops, per year
|
$100.00*
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Beauty Parlors, per year
|
$200.00*
|
Billiard and Pool Tables, per table, per year
|
$20.00
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Bowling Lanes, per year
|
$2,500.00*
|
Cabarets, per year
|
$1,000.00
|
Cafeteria, Restaurant, or Fast Food/Carry Out, per year
|
$100.00*
|
Cleaning Plant Agencies, Laundry Plant Agencies, or combines,
per year
|
$100.00*
|
Cocktail Lounges per year
|
$400.00*
|
Convenience Store, per year
|
$100.00*
|
Gasoline Service Stations, per year
|
$100.00*
|
Hardware Store, per year
|
$100.00*
|
Hobby Shops, per year
|
$100.00*
|
Insurance Agencies, Insurance Sales Offices, etc., per year
|
$200.00
|
Jewelry Stores, per year
|
$100.00*
|
Juke Boxes, per box, per year
|
$20.00
|
Laundromats, with or without Dry Cleaning Machines, per year
|
$100.00*
|
License Fee Office, per year
|
$100.00*
|
Loan Companies or Branches, per year
|
$500.00
|
Route Delivery Trucks, per company, per year
|
$50.00
|
Package Liquor Department, per year
|
$60.00*
|
Package Liquor Stores, per year
|
$200.00*
|
Pet Shops and collateral services, per year
|
$50.00*
|
Pinball Machines, per machine, per year
|
$500.00
|
Real Estate Agencies, per year
|
$200.00
|
Savings and Loan and Building and Loan Associations or branches,
per year
|
$1,000.00
|
Shoe Cobbler Shops, per year
|
$50.00*
|
Tailor Shops or Alteration Shops, per year *
|
$50.00
|
Taverns, per year
|
$400.00*
|
Taxicab Companies, per cab, per year, plus public stand on public
street, per stand, not to exceed seventy-five (75) feet, per year
|
$100.00
|
Telecommunication tower or antenna (per tower or antenna)
|
$5,000.00
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Vending machines, per machine, per year 20.00
|
|
(Replacement tags may be obtained upon filing of an affidavit
explaining reason why the City should issue replacement and upon payment
of a one dollar ($1.00) fee.)
|
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One cent ($0.01) candy, nut, and gum machines require no license.
|
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* Additionally, all of the above indicated licensees shall pay
an occupational tax of two dollars ($2.00) per one thousand dollars
($1,000.00) or part thereof on gross receipts; provided however, that
each of the above basic minimum license fees shall be allowed as a
credit to this occupational tax.
|
[CC 1987 §605.220; Ord. No. 82-7 §§1 — 2, 4-13-1982]
A. Every
person, firm, or corporation or their lessees, trustees, or receivers
appointed by any court whatsoever, engaged in any business, occupation,
pursuit, or trade or in the keeping or maintaining of any institution,
establishment, article, utility, or commodity which is specified in
this Section, shall procure and pay for license therefor from the
City Collector, and such license fee shall be in the respective amounts
set forth in this Section:
Self-service station and convenience store $200.00
Additionally, all of the above indicated licensees shall pay
an occupational tax of two dollars ($2.00) per one thousand dollars
($1,000.00) or part thereof on gross receipts, provided however, that
each of the above basic minimum license fees shall be allowed as a
credit to this occupational tax.
The above business shall be permitted to operate twenty-four
(24) hours per day, seven days per week.
B. The above
businesses shall not be permitted to serve alcoholic beverages in
bulk form, or by the drink, or in any other form, nor shall the above
businesses be permitted to have an alcoholic license whether it be
a three and two-tenths percent (3.2%) license or a five percent (5%)
or more license.
[CC 1987 §605.230; Ord. No. 880 §1, 10-25-1977]
Any person, firm, or corporation not enumerated in Sections
605.210 and
605.220 who desires to engage in any business, occupation, pursuit, or trade or in the keeping or maintaining of any institution, establishment, article, utility, or commodity shall apply to the Board of Aldermen of the City of Northwoods for said license to do business on the first (1st) application only. The Board of Aldermen shall review said application and may either approve or deny said application. If said application is approved, the Board of Aldermen shall set forth any terms or conditions conditioned upon said license being granted, and further set forth the annual fee to be paid for said license. After the license is issued for the first (1st) time, the applicant may apply directly to the City Collector for future licenses and pay the amount set forth by the Board of Aldermen as an annual license fee.
[CC 1987 §605.240; Ord. No. 880 §1, 10-25-1977]
The City Collector and any of his/her duly authorized representatives
are hereby authorized to seize and impound any coin-operated vending
and dispensing machines or any devices for the sale of goods, wares,
or merchandise, cigarettes, cigars, candy, food, gum, and beverages;
any coin-operated machine or slot or slug device for the purpose of
showing the person's weight, providing for storage of articles, lockers,
and in taking photographs of persons, found within the City, which
is being operated or exposed for operation in violation of the provisions
of this Chapter. The City Collector and any of his/her authorized
representatives shall leave a receipt with the person in possession
of the premises from where such machine or device is seized; such
receipt shall describe any and all machines or devices seized, and
such receipts shall bear the signature of the person seizing the machine
or device along with the address and telephone number of the City
Collector. In the event that a machine or device is seized on the
street, alley, or other public way, the City Collector or any of his/her
duly authorized representatives shall post within ten (10) feet of
where the machine or device is seized a notice that the machine or
device has been seized, signed by the person seizing the machine or
device, along with the address and telephone number of the City Collector.
Such automatic vending machines or slot or slug devices so seized
may be held by the City Collector for a period of thirty (30) days
and if not claimed by the owner or person in whose possession or custody
such machine or device was found within that time, the same shall
be sold thereafter at public auction at the next sale conducted by
the Northwoods Police Department in accordance with the procedures
of the Northwoods Police Department. The City Collector shall collect
from the proceeds of such sale the tax due thereon plus the sum of
twenty-five dollars ($25.00) as a penalty in lieu of the sum assessed
in this Section, together with the cost of seizing, storing, and advertising
such sale. The balance from the sale shall be held by the City Collector
and kept in a special account and to be paid over to the owner or
person in whose possession or custody such machine or device was found,
if the person makes a claim within twelve (12) months from the date
the machine was seized by the City Collector; all money not claimed
after twelve (12) months is to be paid into the General Revenue Fund
of the City. Such seizure and sale shall not be deemed to relieve
any person from any other penalty for violation of any Section of
this Chapter. No seized, coin-operated service device, or slot or
slug device shall be released until the owner or the person in whose
possession or custody such machine or device was found has paid to
the City Collector the cost provided herein.
[CC 1987 §605.250; Ord. No. 86-33 §§2 — 3, 7-8-1986]
A. It shall
be unlawful for any person to enter upon any private residential property
or on the public streets in the City for the purpose of vending, peddling,
or soliciting an order for any merchandise, service, device, book,
periodical, or printed matter whatsoever, or for the purpose of soliciting
alms, or a subscription, or a contribution to any church, charitable,
religious, civic, educational, benevolent, or any other mendicant
group, or for the purpose of selling or distributing any ticket or
chance whatsoever.
B. Any person,
firm, or corporation may make application to the Board of Aldermen
to engage in any of the activities mentioned in this Section. The
Board of Aldermen shall review such application and make request of
the applicant for any further information deemed necessary, desirable,
or informative. If the Board of Aldermen approves such application,
a permit shall be issued subject to the following conditions:
1. No fee
shall be charged for religious, civic, charitable, educational, benevolent,
or other mendicant groups to engage in such activity, but for all
other person, firms, or corporations the fee is three dollars ($3.00)
per day.
2. Any
such permit will be issued for use between the hours of 9:00 A.M.
and 9:00 P.M., but no solicitation is allowed on Sunday or legal holidays.
3. Any
person engaged in said activities shall carry this permit while engaged
in such activity.
4. Any
person engaged in said activities shall wear an identification badge
on outer clothing displayed in such manner whereas to be conspicuously
visible to any person approached. Such identification shall include
the name of the person and the name of the person, firm, or corporation
that is the employer or principal who is being represented. The lettering
on the identification badge shall be at least one (1) square inch
high and on a background so as to be clearly readable.
5. Any
person engaged in said activities shall not disturb or bother any
resident or homeowner on whose premises a "No Solicitors", "No Soliciting"
or similar type sign is displayed.
6. Any
holder of a permit or other person representing the holder of a permit
or allegedly acting on behalf of the holder of a permit shall not
engage in any fraudulent or harassing type conduct. Fraudulent or
harassing type conduct shall be grounds for revocation of such permit
pending an investigation and review by the Board of Aldermen.
C. Any person,
firm or corporation violating any of the provisions of this Section
shall, upon conviction, be subject to a fine of up to one thousand
dollars ($1,000.00), or three (3) months in Jail, or any combination
of said fine or Jail time.
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.