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]
A.
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.
B.
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.
C.
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.
D.
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:
1.
Glass repair services.
2.
Lawn care services.
3.
Contractors and subcontractors for all activities connected with
building construction, repair, remodeling and finishing.
4.
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.
E.
Persons
excepted from proof of licensing requirement:
1.
Homeowners in an existing building owned and occupied by them as
their place of residence.
2.
Person doing work on a new structure owned and intended to be occupied
by them as their residence.
3.
Person or public entity servicing or repairing its own plumbing or
electrical system with its own personnel specifically trained for
such service repair.
4.
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]
A.
The
fee for all licenses issued hereunder shall be in the respective amounts
set out below:
|
Business
|
License Fee
| |
|---|---|---|
|
Auction houses
|
$20.00
| |
|
Banks
|
$1,000.00
| |
|
Bowling alleys
|
$12.00 per lane
| |
|
Farmers market participants
|
No charge
| |
|
Hotels and motels
|
$5.00 per unit
| |
|
Liquor stores and taverns
|
$70.00
| |
|
Outdoor advertising signs
|
2% of gross earning
| |
|
All others
|
$34.00
|
B.
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]
C.
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.
D.
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).
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 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]
A.
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.
B.
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]
A.
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.
B.
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.
C.
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.
D.
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.
E.
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.
F.
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.
G.
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.
