[CC 1991 §22-16; Ord. No. 616 §2, 1-8-1980; Ord.
No. 640 §1, 4-14-1981; Ord. No. 706 §1, 11-12-1985; Ord. No. 719 §1, 2-11-1986; Ord. No. 1105 §1, 2-17-1998; Ord. No. 2002-1240 §1, 1-15-2002]
For the purposes of this Chapter the following terms shall be
deemed to have the meaning indicated below:
Unless otherwise provided, shall mean the aggregate amount
of all wholesale and retail sales made during the period in question
without any deduction therefrom; provided however, that the following
shall be excluded from any computation of gross receipts if the books
of account segregate the amounts so as to reflect such exclusions:
All persons or entities who within the City engage in or
conduct, either in one (1) locale or by traveling from place to place,
a temporary or transient business of selling, buying or the promotion
for sale of goods, wares and merchandise and/or perishable products
of any nature, directly to the public with the intention of continuing
in such business for a period not exceeding fourteen (14) days in
any one (1) locale or place; except for tenants within the High Fashion
District for a period of not exceeding forty-five (45) days; and who
for the purpose of carrying on such promotion, business, selling,
hires, leases, rents, uses or occupies, either in whole or in part,
a room, building, motor vehicle or other structure for said promotion,
sale or exhibition of such goods, wares, merchandise and/or perishable
products.
Exclusions: The aforesaid definition shall not apply to:
The mere transportation of goods, wares and merchandise and
chattels of every description.
Persons using motor vehicles for the transportation of goods,
wares and merchandise for delivery to an established list of customers
or clientele or to an established place of business.
Salespersons or agents for wholesale houses or firms who solicit
orders from, or sell to retail dealers in the City for resale or other
commercial purposes, or to manufacturers for manufacturing or other
commercial purposes.
Persons conducting judicial or other sales under legal proceedings.
All itinerant vendors who engage in, or conduct, within the
City, either on one (1) locality or in travelling from place to place,
a temporary or transient business of selling or exhibiting goods,
wares, and/or perishable products, of any nature with the intention
of continuing such business or exhibition in any one (1) place for
a period not to exceed ninety (90) days, and who, for the purpose
of carrying on such business or exhibition, operate under the supervision
or auspices of, or rent, hire, use, lease or occupy, either in whole
or in part, a room, building, tent or other structure or any other
space on a street, sidewalk, parking lot, park, lawn or field from
any other person, association, partnership, corporation, or other
entity who promotes or manages a fair, show, exhibition, trade show
or fair, or manufacturer, dealer, retailer, or wholesaler exhibition,
for the sale, trade, exchange and/or exhibition of such goods, wares,
and merchandise or perishable products. Promoter group shall be deemed
to exclude those promoter groups conducting fairs, shows or exhibition
for charitable purposes or by educational institutions or which are
not open to the public generally, each day.
[CC 1991 §22-17; Ord. No. 94-1026 §1, 12-20-1994]
It shall be unlawful for any person, firm, corporation or association
of persons to engage in or carry on any business, trade or occupation
hereinbefore specified, or to offer or solicit to transact any such
business without first having obtained the license herein required,
and any such person who shall violate the provisions hereof shall,
on conviction, be fined not more than one hundred dollars ($100.00)
for each offense, and every day or part thereof that this Chapter
is violated shall constitute a separate offense. Each said license
shall be valid for any single identifiable store, stand or place within
the City.
[CC 1991 §22-18; Ord. No. 616 §3, 1-8-1980; Ord.
No. 719 §2, 2-11-1986; Ord. No. 842 §1, 12-13-1989; Ord. No. 891 §1, 8-20-1991; Ord. No. 925 §1, 9-3-1992; Ord.
No. 958 §1, 4-20-1993; Ord. No. 94-1026 §1, 12-20-1994; Ord. No. 1105 §2, 2-17-1998]
A.
There
is hereby levied a license tax for each single identifiable store,
stand, or place or as otherwise specified in Subsection (6) of this
Section upon any person, firm, corporation or association of persons
for the privilege of engaging in and carrying on, within the City,
any business, trade or occupation not otherwise exempted by the provisions
of Section 71.620, RSMo., as now provided or as hereinafter amended
from time to time. No person, firm or corporation, association or
partnership, nor any two (2) or more persons engaged in any joint
enterprise of any kind, shall engage in or carry on any business,
trade or occupation without first having obtained a license therefor.
Each person, firm or corporation, association, partnership or joint
enterprise shall pay for such license the sums as hereinafter specified
for each location where such business is conducted within the City
of Frontenac:
1.
Banks, banking corporations, trust companies, building and loan associations,
real estate brokers and sales agencies, land and building management
firms, insurance companies, professional search firms, manufacturer's
representatives, and stock, bond and investment brokers and other
brokers, each year fifty cents ($.50) per square foot of building
space occupied for the conduct of such business, but not less than
one hundred dollars ($100.00).
2.
Boxing, wrestling and sparring exhibitions, each year: $300.00
3.
Circuses, public exhibitions, shows, but not including motion picture
shows, carnivals and street fairs; provided, that no tax shall be
levied when the same is conducted for charitable purposes or by educational
institutions, or which are not open to the public generally, each
day: $300.00
4.
Any business, trade, or occupation conducted principally as a home occupation as defined in the Zoning Regulations (see Section 405.010 of this Code) and which has gross annual sales, or receipts, or total business income of any kind that is less than one thousand dollars ($1,000.00) for a calendar year, shall not be required to pay the license fees specified in this Section. However, each such business shall be required to provide the annual gross annual receipts statement specified in Section 605.050 below and such business will be required to pay an annual fee of thirty-five dollars ($35.00) to pay for processing costs.
5.
All other businesses, trades, avocations, occupations, associations
and enterprises whatsoever not provided for by any other ordinance
and having any store, stand or place in the City be taxed one dollar
($1.00) for each one thousand dollars ($1,000.00) (one-tenth of one
percent (0.1%)) of gross annual sales or receipts of business, with
a minimum said tax of one hundred dollars ($100.00) each year.
6.
The following businesses, trades and occupations not necessarily
having any store, stand or place in the City but conducting business
within the City shall be taxed one dollar ($1.00) for each one thousand
dollars ($1,000.00) (one-tenth of one percent (0.1%)) of gross annual
sales or receipts of business conducted within the City, with a minimum
said tax of one hundred dollars ($100.00) each year: general contractors,
heating-ventilation-air conditioning contractors, fire suppression
contractors, or pool or spa contractors conducting new construction
or remodeling; and security alarm companies; fire alarm companies;
non-ambulatory airlift companies; and refuse and recycling haulers.
7.
Business license (marijuana related use): $150.00.
[Ord. No. 2020-1922, 8-18-2020]
[Ord. No. 1105 §2, 2-17-1998; Ord. No. 1108 §2, 3-17-1998; Ord. No. 99-1138 §1, 6-15-1999; Ord. No. 2000-1174 §1, 9-28-2000; Ord. No. 2002-1240 §§2
— 5, 1-15-2002; Ord. No. 2002-1285 §§1 — 2, 8-20-2002; Ord. No. 2007-1546 §1, 6-19-2007]
A.
License Required. It shall be unlawful for any person, firm,
corporation, organization or association of persons to conduct business
as an itinerant merchant without having first applied for and obtained
a license issued by the City.
B.
Compliance With Law Required. Applicants and holders of
an itinerant merchants' licenses shall comply with all directions
and conditions set forth in this Chapter and with all applicable Frontenac
ordinances and State Statutes and licensing requirements.
C.
Application — Fee — Records.
1.
All applicants wishing to conduct business as itinerant merchants
shall submit an application for license upon forms provided by the
City.
2.
A separate application is required for each itinerant merchant conducting
activities in or on each separate parcel of land, building, tent,
room, apartment, shop, store, structure, booth, stand or vehicle.
3.
The applicant shall truthfully state in full the information requested
on the application.
4.
Applicants who conduct business as itinerant merchants shall submit
with their application for such license an application fee of one
hundred dollars ($100.00), however, charitable, not-for-profit, religious
or educational organizations shall not be required to submit such
application fee.
D.
Issuance Or Denial. No license shall be issued to:
1.
Any person who has been convicted of the commission of a felony under
the laws of the State or any other State or Federal law within five
(5) years of the date of the application.
2.
Any person who has been convicted of a violation of any of the provisions
of this Chapter, or an ordinance of any other municipality regulating
soliciting within one (1) year of the date of the application.
3.
Any person or organization who has had a previous itinerant vendor
license, issued by the City, revoked within one (1) year of the date
of the application.
4.
Charitable solicitors unless they possess a valid not-for-profit
letter from the State of Missouri and otherwise qualify under and
comply with applicable City ordinances.
5.
Students, parents and faculty of an educational institution that
are raising funds to support an activity related to and approved by
the institution unless they possess a valid letter from the institution
authorizing such activity.
6.
An itinerant merchant unless possessing a valid retail sales number
issued by the State Director of Revenue as required by Section 144.083,
RSMo.
E.
The
Chief of Police shall review all applications and recommend their
approval or denial to the City Administrator based upon compliance
with this Section.
F.
The City Administrator, or should the City Administrator be absent or should the office of City Administrator be vacant then the City Clerk shall have the authority to approve or deny all applications for license submitted under Section 605.040. After receipt of the application fee set forth in Section 605.040(C) and after review and consideration of the application, the City Administrator shall approve or deny said application. The City Administrator shall not issue said approved license until the entire appropriate application fee shall have been paid.
G.
Duration — Renewal. A license shall be issued for a specific period of time as specified in Section 605.010, see definition of "Itinerant Merchant". Renewal of license shall require an additional application fee. A maximum of two (2) licenses, including renewals per year shall be issued to any person or organization.
H.
Display. A license shall be carried at all times by the
itinerant merchant to whom issued when operating in the City. The
license shall be exhibited by such itinerant merchant whenever requested
to do so by any officer of the City or by any person being solicited.
I.
Each
owner or landlord of property and each promoter of itinerant vendor
shows within the City which permits or promotes an itinerant vendor
to sell or purchase goods, merchandise or services on its property
or under its license, direction or control shall insure that each
said itinerant merchant possesses a lawful license from the City to
conduct such business and any said failure of such owner, landlord
or promoter shall constitute a separate and independent violation
of this Section.
[CC 1991 §22-19; Ord. No. 616 §4, 1-8-1980]
A.
Generally. In all cases where the tax for such license
is or shall be determined by annual gross receipts and/or sales on
annual gross business, the City Clerk shall, after the first (1st)
day of December and before the first (1st) day of February, notify
each and every person, firm or corporation, association and partnership
engaged in and carrying on any such business in the City to furnish
him/her, and it shall be the duty of every such person or legal entity,
whether notified or not, to furnish to the City Clerk a statement
of the aggregate amount of all such business and receipts made for
the year commencing the first (1st) day of January and ending the
thirty-first (31st) day of December, which statement shall be made
in writing, verified by affidavit, and the amount of license tax due
thereon shall be filed and paid to the City Clerk on or before the
fifteenth (15th) day of April; or if on a fiscal year basis, the aggregate
amount of all such business and receipts for that twelve (12) month
prior period.
B.
Liquor Licenses. A merchant in the liquor business, or
a merchant who has liquor as part of his/her business and to whom
a liquor license has been issued by the City shall not be required
to pay a tax from sales on the first (1st) three hundred thousand
dollars ($300,000.00) of gross receipts. This applies to sales of
liquor only and does not exclude other sales by the merchant.
C.
Gasoline Vendors. A merchant in the gasoline vending business,
or a merchant who has as a part of his/her business the sale of gasoline
and who pays a gasoline tax on such gasoline sales or receipts to
the City shall not be required to pay merchant's tax on said gasoline
sales or receipts. This does not exclude other sales by such merchant.
[CC 1991 §22-20; Ord. No. 616 §5, 1-8-1980]
The City Treasurer or such other person or firm as the Board
of Aldermen may designate shall be and is hereby authorized to audit
and investigate the correctness and accuracy of the statements required
in the preceding Section and for that purpose shall have access at
all reasonable times to the books, documents, papers and records of
any person, firm or corporation, association or partnership making
such statement.
[CC 1991 §22-21; Ord. No. 936 §1, 11-17-1992]
Each yearly license tax shall be due and payable on the fifteenth
(15th) day of April of each year and shall expire on the thirty-first
(31st) day of December following the date of issue. Each daily license
shall be due and payable thirty (30) days prior to beginning business.
[CC 1991 §22-22; Ord. No. 616 §6, 1-8-1980; Ord.
No. 94-1025 §1, 12-20-1994]
Any person, merchant, corporation, partner or manufacturer herein
mentioned shall be charged a late payment penalty for each week or
portion thereof of twenty-five dollars ($25.00), or one-quarter percent
(0.25%) of said license fee, whichever is greater, but in no event
shall any penalty for late payment exceed two hundred percent (200%)
of the license fee due.
[CC 1991 §22-23; Ord. No. 616 §9, 1-8-1980]
It shall be the duty of the City Clerk to carefully examine
all statements filed with him/her and to refer to the City Attorney
all violations. Whoever shall make or file with the City Clerk a false
statement under oath shall, on conviction thereof, forfeit his/her
license and shall be fined not more than one hundred dollars ($100.00).
[CC 1991 §22-24; Ord. No. 616 §8, 1-8-1980; Ord.
No. 95-1038 §1, 4-18-1995]
No license shall be issued until the amount prescribed therefor
shall be paid to the City Clerk, and no license shall in any case
be assigned or transferred. Licenses shall be signed by the Mayor
and countersigned by the City Clerk, and the Clerk shall affix the
Corporate Seal thereto. The form of all licenses shall be prescribed
by the City Clerk.
[CC 1991 §22-25; Ord. No. 616 §7, 1-8-1980]
All licenses granted by the City shall be carefully preserved
and be displayed in a conspicuous place, in the place of business
authorized to be conducted by said licensee.
[CC 1991 §22-26; Ord. No. 974 §1, 8-17-1993]
No license required under the provisions of this Chapter shall
be issued by the City of Frontenac to any person until such person's
business entity produces a copy of a certificate of insurance for
Workers' Compensation coverage if the applicant for the license is
required to cover such liability under Chapter 287, RSMo. It is a
violation of this Code to provide false or fraudulent information
to the City regarding the existence or non-liability of their company.
