Editor’s Note: See also Ch. 135, Finance, Taxation and Procurement, Art. VI, Urban Redevelopment Corporations.
[CC 1992 §605.010; Ord. No. 507 §18.000, 1-22-1990; Ord. No. 1063 §§1 — 2, 1-21-1999; Ord. No. 1426 §1, 7-12-2005; Ord. No. 1614 §6, 2-24-2009]
Every person, partnership, corporation or association engaged in any business, occupation, pursuit, profession or trade within the City limits of the City of Platte City shall purchase an occupational license. This requirement applies to all businesses or occupations which the City may license and regulate pursuant to State and Federal law.
A separate license shall be obtained for each place of business conducted, operated, maintained or carried on by every entity engaged in any business or occupation.
When any applicant for an occupational license is engaged in one (1) or more occupations or businesses at the same address, such applicant need obtain only one (1) occupational license for such address. Such applicant shall obtain the occupational license carrying the highest fee for any of the businesses or occupations carried on at said address.
This Chapter shall apply to any non-resident person, partnership, corporation or association which engages in any of the following businesses, occupations, pursuits, professions or trades within the City limits of Platte City:
Glass repair services.
Lawn care services.
Contractors and subcontractors for all activities connected with building construction, repair, remodeling and finishing.
All contractor and subcontractors doing plumbing or electrical work in the City of Platte City shall be licensed either by the City of Kansas City, Missouri, City of Liberty, Missouri (or a community which administers testing equivalent to Block or Experior testing) and will be required to show proof of such license(s) to obtain a business license.
Persons excepted from proof of licensing requirement:
Homeowners in an existing building owned and occupied by them as their place of residence.
Person doing work on a new structure owned and intended to be occupied by them as their residence.
Person or public entity servicing or repairing its own plumbing or electrical system with its own personnel specifically trained for such service repair.
Person who is a plumbing or electrical employee employed by a licensed plumbing contractor.
[CC 1992 §605.020; Ord. No. 396 §18.010, 7-9-1985; Ord. No. 1426 §1, 7-12-2005]
The City Clerk shall issue all licenses prescribed in this Chapter and the Board of Aldermen shall prescribe the form thereof.
[CC 1992 §605.030; Ord. No. 1426 §1, 7-12-2005; Ord. No. 1605 §1, 10-15-2008]
No license provided for under this Chapter shall hereafter be issued by the City Clerk to any person or entity until the proposed licensee produces a copy of a retail sales license issued by the State of Missouri, a statement from the Department of Revenue that the licensee owes no tax due under Sections 144.010 to 144.510 or Sections 143.191 to 143.261, RSMo., and proof that any and all tax, utility or other obligations of the proposed licensee to the City for all preceding years lawfully due shall have been paid. Any proposed licensee who is a contractor in the construction industry shall also be required to provide a certificate of insurance for Workers' Compensation coverage or an affidavit, the form of which shall be developed by the Division of Labor and Industrial Relations for the State of Missouri, signed by the applicant attesting that the contractor is exempt from such requirement and no business license shall be issued to any contractor applicant failing to provide such certificate of insurance or affidavit.
[Ord. No. 1692 §3, 6-15-2011]
No license provided for under this Chapter shall be issued to any food establishment except upon proof that the applicant is the holder of a valid food establishment permit issued by the Platte County Health Department.
"Food establishment" means an operation that stores, prepares packages, serves, vends, or otherwise provides food for human consumption.
[CC 1992 §605.040; Ord. No. 396 §18.030, 7-9-1985; Ord. No. 928 §1, 4-23-1997; Ord. No. 1063 §§3 — 4, 1-21-1999; Ord. No. 1245 §1, 6-27-2002; Ord. No. 1426 §1, 7-12-2005; Ord. No. 1666 §4(605.040), 8-25-2010]
The fee for all licenses issued hereunder shall be in the respective amounts set out below:
All licenses shall be renewed on an annual basis with payment due on February 1 and shall be paid no later than March 1. There shall be a penalty equal to five percent (5%) of the business license fee for that business per month for each month or part thereof said license is delinquent after March 1 until such penalty has reached an amount equal to twenty-five percent (25%) of the business license fee for that business plus an interest rate equal to three percent (3%) greater than the prime rate on January 1 of the year for which the license is being issued.
[Ord. No. 1741 §1, 2-26-2013]
The City Clerk shall not issue any annual or temporary license until the party applying therefor shall have paid the sum of money charged as provided for in this Chapter.
A person obtaining a new license in the months of January, February and March shall pay the entire fee as set forth in Subsection (A); on obtaining a license in the months of April, May or June shall pay a sum equal to three-fourths (¾) of the amount set forth in Subsection (A); on obtaining a license in the months of July, August or September shall pay a sum equal to one-half (½) of the amount set forth in Subsection (A); on obtaining a license in the months of October, November or December shall pay a sum equal to one-fourth (¼) of the amount set forth in Subsection (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.
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 Platte City.
[CC 1992 §605.050; Ord. No. 396 §18.040, 7-9-1985; Ord. No. 1426 §1, 7-12-2005]
No license issued pursuant to this Chapter shall be transferable. Duplicate licenses may be issued by the City Clerk to replace any license previously issued which may have been lost or destroyed upon the filing of a certification attesting to such fact by the original applicant and the payment to the City Clerk of a fee of ten dollars ($10.00) therefor.
[CC 1992 §605.060; Ord. No. 396 §18.050, 7-9-1985; Ord. No. 1426 §1, 7-12-2005]
The City Clerk shall keep a complete and perfect record of all licenses issued showing the nature of the license, its date, expiration and person to whom issued.
[CC 1992 §605.070; Ord. No. 396 §18.060, 7-9-1985; Ord. No. 1426 §1, 7-12-2005]
All licenses granted by the City shall be carefully preserved and displayed in a conspicuous place in the place of business to be conducted by such licensee.
[CC 1992 §605.080; Ord. No. 396 §18.070, 7-9-1985; Ord. No. 1426 §1, 7-12-2005]
Any person who engages in any business, occupation, pursuit, profession or trade without first procuring and paying for a license so due may be deemed guilty of a misdemeanor and shall be subject to a fine of not less than one dollar ($1.00) or more than one hundred dollars ($100.00) and for imprisonment not to exceed a period of thirty (30) days.
[CC 1992 §605.090; Ord. No. 396 §18.080, 7-9-1985; Ord. No. 1426 §1, 7-12-2005]
It shall be the duty of the Director of Public Safety or a City Police Officer to prevent any person commencing, carrying on or conducting any business, calling, amusement or entertainment or anything for which a license is required by this Chapter without first procuring from the City a license therefor.
It is hereby made the duty of the Director of Public Safety or a City Police Officer to report to the proper authorities all violations thereof and to make arrests and cooperate with the Board of Aldermen and other officials of the City in the strict enforcement of this Chapter.
[CC 1992 §605.100; Ord. No. 386 §§1 — 7, 11-14-1984; Ord. No. 1426 §1, 7-12-2005]
All Platte City business licenses, occupational licenses, merchants licenses, liquor licenses or any other similar licenses heretofore issued by the City of Platte City may not be renewed and such licenses shall not be issued after November 14, 1984, until such time as the holder thereof is current in the payment of all applicable City taxes and fees relating to said business. Said taxes and fees include, but are not limited to, sales tax, property tax; and other taxes and fees to which the City is entitled.
Prior to the issuance or renewal of any such license, the applicant or holder thereof shall certify that all taxes and fees to which the City is entitled are current and have been paid.
Failure of the applicant or holder of any such license to verify the status of payment of all taxes and fees will result in the deprivation of the applicant from issuance and the holder from renewal of said license and from thereafter conducting further business within the corporate boundaries of the City of Platte City.
Should the City determine that the holder of any such license is deficient in the payment of any tax or fee to which the City is entitled, the license will not be renewed until such time as all payments are current.
The remedies available to the City for collection of all fees and taxes to which it is entitled are not limited by the passage of this Section and all other legal collection remedies shall remain available to the City.
Upon compliance and complete payment of all taxes and fees to which the City is entitled, the City shall issue or renew said license and the holder thereof shall be entitled to commence the conducting of business.
The taxes and fees which make the renewal of such license conditional are only those which are applicable to the business itself and the failure of any individual associated with said business to pay any private or personal taxes or fees may not be taken into account.
[CC 1992 §605.200; Ord. No. 1310 §2, 7-9-2003; Ord. No. 1426 §1, 7-12-2005; Ord. No. 1890, 5-28-2019]
Every person now or hereafter engaged in the business of supplying drinking water, sanitary sewer, electricity, gas or telecommunications services for compensation for any purpose in the City of Platte City, Missouri, shall pay to the City in addition to other taxes a license tax in an amount equal to five percent (5%) of the gross receipts from such business derived from within the present or future limits of the City, excluding any revenue derived from sales directly to the City of Platte City. "Telecommunications services" shall include all such telephone, telegraph, and other telecommunications services as are permitted by law to be subject to this gross receipts tax. Such tax shall not apply to drinking water that is subject to retail sales tax.
[CC 1992 §605.210; Ord No. 1310 §2, 7-9-03; Ord. No. 1426 §1, 7-12-2005]
Every person now or hereafter engaged in any of the businesses described in Section 605.110 hereof shall pay to the City Collector no later than the twenty-fifth (25th) day of each month an amount equal to five percent (5%) of the gross receipts from such business for the preceding calendar month.
[CC 1992 §605.220; Ord No. 1310 §2, 7-9-03; Ord. No. 1426 §1, 7-12-2005]
It is hereby made the duty of every person engaged in any of the businesses described in the foregoing Section hereof to file with the City Clerk no later than the twenty-fifth (25th) day of each month a sworn statement of the gross receipts subject to the tax set forth in Section 605.110 for the prior calendar month. The Clerk or his/her duly authorized Deputy, shall be, and is hereby authorized, to investigate the correctness and accuracy of the statement required and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof. Should it be determined by the City that any business has failed to pay all of the tax due pursuant to Section 605.110, the person engaged in such business shall pay all such deficiencies plus interest thereon at nine percent (9%) per annum compounded monthly.
[CC 1992 §605.230; Ord. No. 1310 §2, 7-9-2003; Ord. No. 1426 §1, 7-12-2005]
The tax herein required to be paid shall be in satisfaction of any franchise tax obligation imposed as a condition for undertaking such business within the City, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of levies upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale of any services not subject to the tax in Section 605.110, nor shall the tax herein required exempt any such persons from the payment of any other tax which may be lawfully required.
[CC 1992 §605.075; Ord No. 1310 §2, 7-9-03; Ord. No. 1426 §1, 7-12-2005]
Any person engaged in any of the businesses described in Section 605.110, who shall violate any of the provisions of this Article, shall be deemed guilty of an offense and upon conviction thereof shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00). Each day's violation shall constitute a separate offense.