[CC 1984 §§8-1, 5-1, 8-105; Rev. M.C. 1963 §§31.01,
32.01; Ord. No. 3140 §§8-1, 8-55;
Ord. No. 3803 §1, 9-7-1982; Ord. No. 3958 §1, 9-6-1983; Ord. No. 4944 §2, 7-18-2005]
As used in this Chapter, the following terms shall have these
prescribed meanings:
Any device or structure by which persons are conveyed or
moved about for diversion or amusement.
Gross receipts during the calendar year preceding each license
year.
Any person, his/her lessees and his/her trustees or receivers
appointed by any court whatsoever, engaged in any business, occupation,
pursuit, profession or trade or in keeping or maintaining of any institution,
establishment, articles, utility or commodities specified in this
Chapter or in any ordinance of the City, within the City; except as
may be otherwise provided by ordinance.
Any natural individual who performs services for any manufacturer
who is required under the provisions of the Internal Revenue Code
of the United States or any regulations promulgated thereunder to
withhold taxes from the compensation paid to such natural individual
for the services performed.
That sum of lawful money of the United States of America
required to be paid to the City by any merchant, business or occupation
for a license before commencing business.
Unless otherwise provided, the aggregate amount of all sales,
transactions, fees, commissions, rental and leasing fees, and includes
the receipt of cash, credits and property of any kind or nature without
any deductions therefrom on account of the cost of any items sold,
the cost of any materials used or of any labor, service costs, interest
paid or payable or any losses or any other expenses whatsoever, provided
however, that the following shall be excluded from any computations
of gross receipts if the books of accounts segregate the amount so
as to reflect such exclusions:
Receipt of taxes levied by the State and Federal Governments
collected by the seller.
Receipts from sales, goods, wares, merchandise or other personal
property for delivery outside the State to non-residents of the State.
Receipts of traded merchandise recorded as cash receipts and
resold and recorded as a sale upon such resale.
Interdepartmental sales within the organization of the seller.
Such part of the sales price of goods, wares, merchandise or
personal property returned by the purchaser as is refunded either
in cash or by credit.
Receipts of refundable deposits, except that portion of refundable
deposits forfeited and taken in the gross of the seller.
Receipts for sales of beer and intoxicating liquors and non-intoxicating
beer, provided the sales are subject to a license fee of the City
and the fee has been paid, pursuant to the provisions of the ordinances
of the City.
Any music vending machine, contrivance or device which, upon
the insertion of a coin, slug, token, plate, disc or key into any
slot, crevice or other opening, or by the payment of any price, operates
or may be operated for emission of songs, music or similar amusement.
Unless otherwise provided, a period of twelve (12) calendar
months beginning on January first (1st) in each year or in the case
of those businesses established subsequent to January first (1st),
at the beginning of doing business and ending on the following December
thirty-first (31st).
Any person or his/her lessees and his/her trustees or receivers
appointed by any court whatsoever, who holds or purchases personal
property for the purpose of adding to the value thereof, by any process
of manufacturing, refining or by the combination of different materials
or who purchases and sells manufactured articles such as he/she manufactures
or uses in manufacturing, except as is or may be otherwise provided
in this Code or by ordinance.
Any machine which, upon the insertion of a coin, slug, token,
plate or disc, or which upon payment of a fee, operates or may be
operated by the public generally for use as a game, contest of skill,
entertainment or amusement, whether or not registering a score, and
which contains no automatic payoff device for the return of money
or trade-token or slugs, or which makes no provision whatever for
the return of money to the player. In this context, it shall be unlawful
for any licensee under this Chapter or any employee thereof to make
any provision whatever, either mechanical or in person, for the return
of money or trade-tokens or slugs or merchandise to the player of
a machine.
Any person and his/her lessees and his/her trustees or receivers
appointed by any court whatsoever, who deals in the selling, at wholesale
or retail, of any goods, wares, merchandise of personal property of
any description or the rendering of any service in connection therewith,
at any store, stand or place within the City, except as is or may
be otherwise provided by ordinance.
Anything done to the annoyance or hurt of the lands, tenements
or hereditaments of another. By hurt or annoyance, there is meant
not a physical injury necessarily, but an injury to the health, comfort
or welfare of the owner or possessor of the property as respects his/her
possession or enjoyment of his/her property.
Any person doing business in this City who shall make sales,
wholesale or retail, of any goods, wares or merchandise from any store,
stand or place occupied for a period of time which is greater than
thirty (30) days and less than ninety (90) days.
Any person doing business in this City who shall make sales,
wholesale or retail, of any goods, wares or merchandise from any store,
stand or place occupied for a period of time not to exceed thirty
(30) days.
Any coin-operated device used for vending of service, food,
drinks, confections or merchandise, excluding telephones.
[CC 1984 §8-2; Rev. M.C. 1963 §31.01; Ord. No. 3140 §8-2]
No person coming within the definitions of a merchant, business
or occupation in accordance with Section 71.620, RSMo., shall do or
offer to do business in the City without first having made application
for, procured and paid for a license as required by this Chapter.
[Ord. No. 5078 §6, 8-4-2008]
In addition to all other applicable requirements of this Chapter 605:
In conjunction with the review of any application for a City
occupational or business license, the City shall consult any database
available under Section 285.543, RSMo., regarding suspension of licenses
and permits of businesses that violate State alien employment restrictions.
The City shall abide by directions received from any court or the
Attorney General regarding suspension of such licenses and permits
for such violations. (See Sections 285.525 — 285.550, RSMo.)
[CC 1984 §8-3; Rev. M.C. 1963 §31.03; Ord. No. 3140 §8-3]
No person shall make a false statement in his/her application
for any merchant's, business or occupation license as to his/her annual
gross receipts or any other condition or factor upon which the license
fee or the granting of the license is based.
[CC 1984 §8-4; Rev. M.C. 1963 §31.04; Ord. No. 3140 §8-4; Ord. No. 3409 §§1 —
2, 6-6-1977; Ord. No.
4952 §1, 9-19-2005]
A.
Every
merchant, business or occupation in the City, except as otherwise
provided by ordinance, shall pay within two (2) months after the beginning
of each license year an annual license fee in the sum of the flat
fee specified in this Chapter. Any business or occupation not specified
in this Chapter or any other ordinances of the City shall pay an annual
license fee of thirty dollars ($30.00). Such fees shall be due and
payable at the time of commencing operations or business in the City
by any business or occupation and thereafter within two (2) months
after the beginning of each license year. Any person commencing operations
or business in the City for the first (1st) time after the beginning
of the license year shall pay a fee in proportion to the number of
months, or fractional part thereof, remaining in the license year.
B.
Every
merchant, business or occupation in the City required to pay a license
fee based on gross receipts, except as provided for in this Chapter
or any other ordinance of the City, shall pay an annual license fee
based on the actual gross receipts of such merchant, business or occupation
for the calendar year preceding the license year. Any merchant, business
or occupation commencing operations or business in the City during
any license year shall pay at the time of such commencement a license
fee based on estimated gross receipts for the remainder of the calendar
year. The estimate shall be filed by such merchant, business or occupation
at or before the time of commencement of operations or business. The
merchant, business or occupation shall, within thirty (30) days after
the end of such fractional license year, file an estimated return
for the ensuing license year and pay at that time a license fee based
on said estimates. Within one (1) month after the end of each calendar
year of estimated gross receipts, the merchant, business or occupation
shall file a statement of actual gross receipts and pay an additional
tax, if any, based on the actual gross receipts. Any payment of a
license fee based on estimated or actual gross receipts which is in
excess of the amount due to the City shall not be refunded, except
in the case of cessation of operations or business, but shall be applied
as a credit for the license fee for the ensuing year.
[CC 1984 §8-5; Ord. No. 4528 §1, 2-7-1994]
No license required under the provisions of this Chapter shall
be issued by the office of administration to any person until such
person produces a copy of a certificate of insurance for Workers'
Compensation coverage if the applicant for the license is required
to cover his/her liability under Chapter 287, RSMo. It is further
made a violation of this Chapter to provide fraudulent information
to the City.
[CC 1984 §8-29; Ord. No. 4614 §1, 12-4-1995]
A.
No license
required under the provisions of this Article shall be issued by the
City to any person until such person produces a statement from the
Director of Revenue of the State of Missouri certifying that the applicant
is not delinquent in the payment of any sales tax.
B.
It is
further made a violation of this Chapter to provide fraudulent information
to the City.
[CC 1984 §8-10; Rev. M.C. 1963 §31.05; Ord. No. 3140 §8-5]
A license may be issued to two (2) or more persons engaged in
any joint enterprise or joint venture the same as to a single person
and for the same fee, except as may be otherwise specifically provided
for in this Code or by ordinance.
[CC 1984 §8-11; Rev. M.C. 1963 §31.06; Ord. No. 3140 §8-6]
No license issued under this Chapter shall be assigned nor transferred.
[CC 1984 §8-12; Rev. M.C. 1963 §31.07; Ord. No. 3140 §8-7; Ord. No. 4944 §1, 7-18-2005]
A merchant, business or occupation shall procure a separate
license for each stand, store or place of business conducted, operated
or maintained by such merchant, business or occupation for which a
license is required. A merchant, business or occupation shall notify
the City Manager or his/her designee of any change of address within
seven (7) days of such change.
[CC 1984 §8-13; Rev. M.C. 1963 §31.08; Ord. No. 3140 §8-8; Ord. No. 3331 §1, 7-19-1976]
Whenever any applicant for a license under the provisions of
this Chapter is engaged in more than one (1) occupation or business
at the same address, the applicant may, at his/her option, in lieu
of making application and paying for a separate license for each occupation
or business, make application and pay for the occupation or business
license at the address which requires the payment of the greater license
fee.
[CC 1984 §8-14; Rev. M.C. 1963 §31.09; Ord. No. 3140 §8-9; Ord. No. 4944 §1, 7-18-2005]
A.
Any merchant,
business or occupation who sells or leases any portion of its stand,
store or place of business to another whose gross receipts will not
be included in the return of the 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 Manager or his/her designee.
B.
The report
shall be made within five (5) days after the purchaser or lessee has
taken possession. It shall include a general description of all goods,
commodities or ware-dispensing devices installed in the premises by
purchaser or lessee.
[CC 1984 §8-20; Rev. M.C. 1963 §31.10; Ord. No. 3140 §8-10; Ord. No. 4944 §1, 7-18-2005]
Unless otherwise provided, all licenses and applications shall
be in the form as may be prescribed by the City Manager or his/her
designee who shall receive the applications and issue the licenses.
No license shall be issued until the amount prescribed therefor shall
have been paid and unless it has been signed by the Mayor and the
City Manager or his/her designee. The license shall have the corporate
Seal of the City affixed thereto.
[CC 1984 §8-21; Rev. M.C. 1963 §31.13; Ord. No. 3140 §8-13]
Each license granted by the City shall be carefully preserved
and displayed in a conspicuous place in the place of business authorized
to be conducted by the licensee.
[CC 1984 §8-22; Rev. M.C. 1963 §31.15; Ord. No. 2908 §1, 3-3-1969; Ord. No. 3140 §8-15; Ord.
No. 4235 §1, 9-6-1988; Ord. No. 4944 §1, 7-18-2005]
A.
Any merchant,
business or occupation required to pay a license fee based on gross
receipts shall keep accurate and proper books of account. Each business
or occupation required to pay a license fee based on the number of
regular employees or associates shall keep a proper and accurate record
of all persons employed or associated by or with such business or
occupation and the periods of time of such employment or association.
B.
These
records shall always be open to inspection by the City Manager or
his/her designee or any certified public accountant employed by the
City.
C.
The inspection
shall be for the purpose of auditing or examining the books or records
of any licensee or any applicant for any license for the purpose of
determining the truthfulness or accuracy of any statement made by
the applicant in his/her application for license or in the payment
of the license tax provided for in this Chapter.
[CC 1984 §8-23; Rev. M.C. 1963 §31.16; Ord. No. 3140 §8-16; Ord. No. 3409 §§5
— 6, 6-6-1977; Ord.
No. 5028 §1, 6-4-2007]
A.
Each
person for whom a license tax is provided by this Chapter, the amount
of which license tax is to be computed upon the annual gross receipts
of such person, shall furnish the City prior to January thirty-first
(3lst) of each year a correct statement in writing of the amount of
such annual gross receipts. This statement shall not be made public
nor used by the City except for the purpose of establishing a correct
basis for fixing and collecting the amount of the license tax, prosecuting
violations of this Chapter, establishing City revenue earnings in
order to purchase appropriate insurance coverage and establishing
base line revenue earnings for redevelopment projects.
B.
The issuance
of any license may be withheld until all the requirements of this
Chapter have been fulfilled.
C.
The statement
shall be verified by an affidavit of the merchant, business or occupation
or officer thereof making it, if residing within the City or, if not
a resident, then by some credible person duly authorized to do so.
[CC 1984 §8-24; Rev. M.C. 1963 §31.16; Ord. No. 3140 §8-17; Ord. No. 4235 §4, 9-6-1988]
A.
Any person
for whom a license tax is provided in this Chapter, the amount of
which license tax is to be computed upon the number of regular employees
or associates of such person, shall furnish the City prior to January
fifteenth (l5th) of each year a correct statement in writing of the
number of such regular employees or associates. This statement shall
not be made public nor used by the City except for the purpose of
establishing a correct basis for fixing and collecting the amount
of license tax and prosecuting violations of this Chapter.
B.
All employment
records including copies of reports for Federal unemployment tax purposes
shall be open to the inspection of the City Officials charged with
the duty of issuing the license and collecting the fee for the license
or to any other person designated by the City Manager. The issuance
of any license may be withheld until all requirements of this Chapter
have been fulfilled.
C.
The statement
shall be verified by the affidavit of the business or occupation or
any authorized officer thereof making it.
[CC 1984 §8-30; Rev. M.C. 1963 §31.16; Ord. No. 2908 §2, 3-3-1969; Ord. No. 3140 §8-18; Ord.
No. 4235 §1, 9-6-1988]
A.
If any person, business or occupation, required by Sections 605.140 and 605.150 to file a statement of annual gross receipts or statement of the number of regular employees or associates, fails or refuses to file such statement on or before the date specified, he/she shall be subject to the penalties provided for in this Chapter.
B.
In addition,
the City Manager shall assess the aggregate amount of the gross receipts
of such person, merchant, business or occupation at double their aggregate
value or the City Manager shall assess the business or occupation
or license tax based upon the number of regular employees or associates
at double the number of regular employees or associates of the business
or occupation. The aggregate value of gross receipts or number of
regular employees or associates shall be ascertained by the best information
available to the City Manager.
[CC 1984 §8-31; Rev. M.C. 1963 §31.17; Ord. No. 3140 §8-19; Ord. No. 4235 §1, 9-6-1988; Ord. No. 4944 §1, 7-18-2005]
A.
A licensee
or applicant for license under this Chapter who was required to file
a sales tax return with the State shall, upon demand by the City Manager
or his/her designee, file with the City Manager or his/her designee
a verified copy of any State sales tax return made by such licensee
or applicant within a period of three (3) years preceding such demand.
B.
Refusal
or failure to comply with this Section shall be deemed cause for revocation
of any license previously issued or cause for refusal to grant any
license applied for.
[CC 1984 §8-32; Rev. M.C. 1963 §31.18; Ord. No. 3140 §8-20; Ord. No. 4235 §1, 9-6-1988; Ord. No. 4944 §1, 7-18-2005]
No license shall be issued to any merchant, business or occupation
until all financial obligations including personal property taxes,
other license fees, permit fees or inspection fees, required to have
been paid by the merchant, business or occupation to the City have
been paid. Receipts for all taxes and fees shall be exhibited to the
City Manager or his/her designee, on demand.
[CC 1984 §8-33; Rev. M.C. 1963 §31.20; Ord. No. 3140 §8-21]
Any act or duty required or authorized to be performed under
the provisions of this Chapter by any corporation shall, in addition,
be the responsibility of the president of such corporation and of
any other person duly authorized by such corporation to perform such
act or duty. The president or other authorized person shall be personally
subject to all penalties provided for violation of the applicable
provisions of this Chapter as may relate to such acts or duties.
[CC 1984 §8-34; Rev. M.C. 1963 §31.21; Ord. No. 3140 §8-22]
A.
Any license
issued under this Chapter may be revoked for any of the following
reasons in addition to any other reason specified in this Chapter:
1.
Any
failure to comply with or any violation of any provisions of this
Chapter by any licensee;
2.
Violation
of the terms and conditions upon which the license was issued;
3.
Violation
of any ordinance of the City regulating the business, activity or
thing licensed;
4.
Failure of the licensee to pay any tax or obligation due to the City and referred to in Section 605.180 of this Chapter;
5.
Illegal
or improper issuance of the license, excepting when such improper
issuance was due only as a result of the City's error;
6.
Any
misrepresentation or false statement in the application for such license;
and
7.
Causing,
maintaining or assisting in the cause or maintenance of a nuisance
whether public or private.
B.
Revocation
of any license shall be in addition to any other penalty or penalties
prescribed in this Chapter.
[CC 1984 §8-40; Rev. M.C. 1963 §31.22; Ord. No. 3140 §8-23; Ord. No. 4235 §1, 9-6-1988; Ord. No. 4944 §1, 7-18-2005]
A.
In any
case in which complaint shall be made to the Council that cause exists
for the revocation of a license issued under the provisions of this
Chapter, the following procedure shall govern:
1.
The
Council shall set a hearing to consider the question of revocation;
2.
At least
ten (10) days prior to said hearing, written notice shall be mailed
to the licensee at his/her last known address as shown in the records
of the City Manager or his/her designee advising the licensee of the
time and place of the hearing and the reason for considering the revocation
of his/her license;
3.
During
the pendency of this hearing before the Council, the licensee shall
be permitted to continue the operation of his/her business;
4.
At the
hearing set by the Council, the Council shall hear all relevant evidence
justifying the revocation of the license and all relevant evidence
justifying the retention of the license; and
5.
The
affirmative vote of a majority of a quorum of the Council shall be
necessary to revoke any license.
[CC 1984 §8-41; Rev. M.C. 1963 §31.23; Ord. No. 3057 §3, 9-18-1972; Ord. No. 3140 §8-24]
A.
All license
fees provided for in this Chapter or any amendment thereto shall be
deemed delinquent if not paid on the date due and payable. Any merchant,
business or occupation so delinquent in the payment of such license
shall be required to pay to the City an additional ten percent (10%)
of the amount for the first (1st) month or part thereof of such delinquency
and one percent (1%) for each additional month or part thereof that
such delinquency continues in addition to any other penalty prescribed
in this Chapter or by ordinance.
B.
Any merchant,
business or occupation making a statement in the application for a
license under this Chapter showing the annual gross receipts in an
amount less than the true amount, or 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 the
license fee, shall pay to the City the additional amount of the license
fee found to be due, plus a penalty of twenty-five percent (25%) of
such additional amount plus one percent (1%) per month or fraction
thereof on the additional amount from the date when the original license
fee became due and payable, in addition to any other penalty described
by this Chapter.
C.
In addition
to any other penalty imposed, any merchant, business or occupation
who fails to comply with or who violates any provision of this Chapter
shall be deemed guilty of a misdemeanor. Upon conviction he/she shall
be subject to a fine of not less than twenty-five dollars ($25.00)
nor more than five hundred dollars ($500.00) or by imprisonment for
not more than thirty (30) days or by both such fine and imprisonment
for each offense or violation. Each day such failure to comply or
such violation continues shall be deemed a separate offense.
[CC 1984 §8-42; Rev. M.C. 1963 §31.24; Ord. No. 3140 §8-25]
The provisions of this Chapter shall not be applicable to any
non-profit organization, association or establishment nor to any business,
occupation, pursuit, profession or trade which the City may be prohibited
by law from licensing or regulating.
