Cross References — As to prohibition of issuance of licenses to person delinquent in payment of license taxes, personal taxes, etc., §
605.070; as to licenses for sale, etc., of alcoholic beverages, §§
600.020 et seq.; as to dog licenses, §
210.150; as to finance and taxation generally, ch.
140; as to motor vehicles licensing and registration, Ch.
380; as to allowing disorderly, etc., persons to assemble or congregate in or about place of business, §215.227; as to peddlers, solicitors, etc., generally, ch.
610; as to zoning generally, ch.
400, art.
VIII.
[R.O. 2011 §605.010; Code 1967 §6-5; CC 1975 §17-1]
For the purposes of this Article, the following words and phrases
shall have the meanings respectively ascribed to them by this Section:
LICENSEE
Any person engaged in any occupation, trade, business or
vocation, to whom a license has been issued.
PLACE OF BUSINESS
Any lot, enclosure, stand, stall, barn, hut, store, hall,
building, warehouse, gallery, tent or structure.
PROSPECTIVE LICENSEE
Any person engaged in any occupation, trade, business or
vocation to whom a license has not yet been issued.
[R.O. 2011 §605.020; Code 1967 §6-5; CC 1975 §17-3]
The terms "automatic musical instrument, coin-operated",
"billiard, pool or snooker table", "marble or pinball machine", "mechanical
baseball apparatus", "music machine, coin-operated", "muscle developer",
pinball machine, coin-operated", "cane, ball, knife or doll rack",
"gasoline pump", "hay press or cutter", "hay scales", "magnifying
glasses", "public scales" and "telescopic views" shall be deemed and construed to refer to any person engaged in the
business, trade or occupation of renting, leasing, loaning or operating
for profit any machine, instrument, device or thing so enumerated,
or any person engaged in the business, trade or occupation of causing
such machines, instruments, devices or things so enumerated to be
held out for public use or convenience, and the amount of the license
tax set out in this Chapter shall be deemed and construed to be a
tax upon such person so engaged in such occupation, trade or business
and shall in no event be deemed a tax upon such machine, instrument,
device or thing so enumerated.
[R.O. 2011 §605.030; Ord. No. 2877 §4, 5-29-1979]
Except as excluded by Section 71.620, RSMo., no person or persons,
firm, association, organization, partnership, or corporation shall
engage in any trade, occupation, avocation, vocation, or business
without having procured or obtained a license therefore from the City
Collector.
[R.O. 2011 §605.040; CC 1967 §6-11; CC 1975 §17-5; Ord. No. 2877 §12, 5-29-1979]
A. All
applicants for license under the provisions of this Article shall
apply in person or by agent at the office of the City Collector and
shall pay to such Collector the amount of license tax levied on such
trade, business or occupation as herein provided for and required.
If, upon examination, the Collector determines that all of the provisions
and requirements of this Article have been complied with and that
the applicant is entitled to a license, such Collector shall issue
a license to such person, which license shall also be signed by the
Mayor and City Clerk, with the Seal of the City affixed thereto.
B. Persons,
firms, and businesses affected by this Article shall make application
for license no later than June thirtieth (30th) of each year. All
license applications, other than new businesses, shall be considered
delinquent after this date and subject to a five dollar ($5.00) penalty.
C. 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.
[R.O. 2011 §605.060; Ord. No. 2877 §6, 5-29-1979]
For the purposes of this Article, "gross receipts" are defined as all receipts including cash, credit, fees, commissions,
brokerage charges, interest earned, rentals, and property of any kind
either from sales made or services rendered, without deduction for
the cost of property sold, cost of materials, labor, taxes, interest,
and discounts.
[R.O. 2011 §605.070; Ord. No. 2877 §13, 5-29-1979]
The City shall be permitted to make an inspection and audit
of the records of any licensee for the purpose of determining the
correctness of the licensees application for licenses. Such information
is privileged, however, and such personnel are not permitted to divulge
such information except in a court proceeding brought to collect the
tax as provided in this Article.
[R.O. 2011 §605.080; Code 1967 §6-42; CC 1975 §1-11]
No license or permit issued under the term of this Code or any
other ordinance of the City shall be issued to any applicant therefor
who, at the time, owes a delinquent license, personal or merchant's
and manufacturer's tax to the City, until all such delinquent taxes
have been paid.
[R.O. 2011 §605.090; Ord. No. 2877 §8, 5-29-1979]
All licenses shall take effect from the date of issue, July first (1st) of each year, and shall be based upon the gross receipts volume for the previous calendar year of January first (1st) through December thirty-first (31st). In the case of new business, except for those mentioned in Section
605.110 below, a license fee of twenty dollars ($20.00) shall be charged for the first (1st) year or any portion of the year.
A. No
person following for a livelihood the profession or calling of minister
of the gospel, duly accredited Christian Science practitioner, teacher,
professor in a college, priest, lawyer, certified public accountant,
dentist, chiropractor, optometrist, chiropodist, or physician or surgeon
in this City shall be taxed or made liable to pay any municipal or
other corporation tax or license fee of any description whatever for
the privilege of following or carrying on such profession or calling,
and after December 31, 2003, no investment funds service corporation
as defined in Section 143.451, RSMo., may be required to pay any such
license fee in excess of twenty-five thousand dollars ($25,000.00)
annually, any law, ordinance or Charter to the contrary notwithstanding.
B. No
person following for a livelihood the profession of insurance agent
or broker, veterinarian, architect, professional engineer, land surveyor,
auctioneer, or real estate broker or salesman in this City shall be
taxed or made liable to pay any municipal or other corporation tax
or license fee for the privilege of following or carrying on his/her
profession unless that person maintains a business office within the
City of Trenton.
[R.O. 2011 §605.100; Ord. No. 2877 §5, 5-29-1979; Ord. No. 2884 §1, 8-8-1979; Ord.
No. 2014-14 §1, 4-28-2014; Ord. No. 2017-44 § 1, 7-10-2017]
A. All license taxes shall be based upon gross receipts in accordance
with the following schedule:
License Taxes
|
---|
Gross Receipts
|
Fee
|
---|
$0 to $250,000.00
|
$50.00
|
For each additional $250,000.00 in gross receipts or part thereof
|
$50.00
|
B. The provisions of this schedule notwithstanding, the maximum license
tax fee shall be three hundred dollars ($300.00).
[R.O. 2011 §605.110; Ord. No. 2877 §9, 5-29-1979; Ord. No. 2014-22 §1, 6-9-2014; Ord. No. 2017-45 § 1, 7-10-2017; Ord. No. 2019-35, 6-10-2019; Ord. No. 2022-11, 4-11-2022]
A. The
following named occupations and businesses are exempt from the gross
receipts provisions of this Article. The license fee schedule is as
noted:
1.
Fortunetellers, clairvoyants, spiritualistics, palmists, phrenologists,
whether or not admissions are charged and not for the benefit of charity:
one hundred dollars ($100.00) per day.
2.
Itinerant merchants (persons not maintaining a permanent place
of business in the City of Trenton and who travel from place to place
selling goods, wares and merchandise or performing services): one
hundred dollars ($100.00) per year.
3.
Carnivals and circuses: fifty dollars ($50.00) per day.
4.
Necromancers: one hundred dollars ($100.00) per day.
5.
Taxicabs, with proof of insurance: fifteen dollars ($15.00)
per year.
6.
All persons and/or business entities providing non-retail services
in the City of Trenton that have an address registered with the Secretary
of State's office inside the City limits of Trenton; and if any such
entity is not required to register with the Secretary of State's office,
those such entities that have their principal place of business inside
the City limits: fifty dollars ($50.00) per year.
7.
Vendors providing goods/services during events determined by
the City Council to be eligible for the issuance of a daily business
license: fifteen dollars ($15.00) per day.
8.
All other persons and/or entities providing non-retail services:
one hundred dollars ($100.00) per year.
[R.O. 2011 §605.120; Code 1967 §6-3; CC 1975 §17-9]
Where any person engages in more than one form of occupation,
trade or business for which licenses are required at a single location,
under the same ownership, same management, same building and roof,
such person shall pay for a license only for the occupation, trade
or business requiring the highest tax.
[R.O. 2011 §605.130; Ord. No. 2877 §7, 5-29-1979]
For the purposes of this Article, one (1) license shall apply
to both main and all branch offices of any business operating as one
(1) business, but under separate roofs. One (1) license shall also
apply where one (1) or more of the listed businesses or occupations
is conducted under the same roof or under separate roofs, if the conduct
of the business is such to convey the intent of a single business
with branch offices.
[R.O. 2011 §605.140; Code 1967 §6-7, CC 1975 §17-10]
The provisions of Section
605.120 shall not apply to licenses for billiard, pool and snooker tables, coin-operated automatic musical instruments, music machines, marble or pinball machines and other pinball machines.
Building contractors shall provide evidence of Workers' Compensation
insurance prior to business license purchase. No license required
under the provisions of this Section shall be issued by the City Clerk
to any building contractor until such building contractor 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 Section
to provide false information to the City.
[R.O. 2011 §605.160; Code 1967 §6-12; CC 1975 §17-13]
No license shall be issued upon any game, mechanical machine
or mechanical device which involves any chance, risk or gamble.
[R.O. 2011 §605.170; Ord. No. 2877 §14, 5-29-1979]
The license shall be prominently displayed in the place of business.
[R.O. 2011 §605.180; Code 1967 §6-15; CC 1975 §17-16]
The City Clerk shall keep a book in which shall be registered
all licenses granted, showing the date, commencement and termination
of each license, to whom granted, for what trade, business or occupation
and the location thereof, and the amount of the license tax paid.
[R.O. 2011 §605.190; Ord. No. 2877 §11, 5-29-1979]
The City Council shall have the right to revoke any license
granted by the city for cause and the City Administrator may suspend
any license for cause until the next regular meeting of the City Council,
at which time a final decision shall be rendered.
[R.O. 2011 §605.200; Code 1967 §6-17; CC 1975 §17-18]
No licensed huckster's, peddler's or itinerant merchant's vehicle
shall be allowed to make a stand on any street or alley, or to obstruct
the passage of any street or alley.
[R.O. 2011 §605.210; Code 1967 §6-18; CC 1975 §17-19]
Every person who shall be licensed as a pawnbroker, secondhand
store, junk dealer, auto yard or auto wrecking shop shall keep a register,
in which he/she shall, at the time of purchase or receipt of any articles,
enter the names and residences of the persons from whom he/she shall
or may have purchased or received the same, and he/she shall keep
the register and the property purchased, if still in the licensee's
possession, open and available at all times for examination and inspection
of any person asking or demanding the same.
[R.O. 2011 §605.220; Ord. No. 2877 §15, 5-29-1979]
Any person who violates any provision of this Article shall
be deemed guilty of an ordinance violation and upon conviction thereof,
shall be punished by a fine of not more than five hundred dollars
($500.00) or by imprisonment in the City Jail for not more than three
(3) months, or by both such fine and imprisonment. Each day on which
a violation of this Article occurs may be considered a separate offense.
[Ord. No. 2013-26 §1, 7-8-2013]
A. Every food service establishment or restaurant which has the potential to discharge wastewater containing animal or vegetable fats, oils, grease or solids shall have installed the appropriate grease trap or interceptor device to prevent the discharge or concentration of such substances into the sewers. All such grease traps or interceptor devices shall be installed as set out in the Plumbing Code as adopted in Section
525.010 of the Trenton City Code.
B. Every food service establishment or restaurant required to have a
grease trap or interceptor device shall develop a cleaning schedule
and shall have such devices serviced, maintained, inspected and cleaned,
at the establishment's expense, as frequently as required to prevent
discharge of grease into the sanitary sewers. The establishment shall
maintain detailed records of such inspection and maintenance in a
manner acceptable to the Building Inspector and the Water/Sewer Supervisor
of Trenton Municipal Utilities. Records will remain on file for at
least one (1) year.
C. Compliance with this Section, as corroborated by the Building Inspector
and the Water/Sewer Supervisor of Trenton Municipal Utilities, shall
be an additional condition upon the issuance of an occupation license
as set forth in this Chapter.
D. It shall be unlawful to fail to install, maintain, service or inspect
the grease traps or interceptor devices required by this Section,
to fail to keep records required by this Section, to fail to allow
the inspection of these records by City officials or to operate a
food service establishment without first obtaining an occupation license
as required by this Chapter of the Trenton City Code.
E. After February 1, 2014, any person who violates any provision of
this Section shall be deemed guilty of an ordinance violation and,
upon conviction thereof, shall be punished by a fine of not more than
five hundred dollars ($500.00) or by imprisonment in the City Jail
for not more than three (3) months, or by both such fine and imprisonment.
Each day on which a violation of this Section occurs may be considered
a separate offense.