[Ord. No. 1689, 3-20-2023]
Pursuant to authority granted by Section 94.270, RSMo., as amended,
this Chapter is hereby established and shall be known as the "Occupational
Licensing Code" of the City of Concordia, Missouri, a municipal corporation,
and shall apply to all corporations, companies, associations, joint-stock
associations, partnerships, co-partnership and persons and/or their
lessees, duly constituted trustees or receivers, heirs, administrators
or assigns, who shall engage in any business, trade, vocation, profession.
[Ord. No. 1689, 3-20-2023]
For the purpose of this Chapter, business, trade, vocation,
profession, occupation shall mean the selling or providing of any
goods, wares, merchandise, or services or as a practice in the conduct
of such business, trade, vocation, profession or occupation, the making
or causing to be made, any wholesale or retail sales of goods, wares,
merchandise or services to any person or association of persons, whether
such sales are accommodation sales, made from a stock of goods on
hand, or by ordering from another source, or by listing, and whether
the subject of such sales or services is similar or different than
the type, if any, regularly offered or performed by the seller. The
following additional definitions apply:
FOR-PROFIT BUSINESS
Any trade, profession, occupation or pursuit, the purpose
of which is to make a profit, whether a profit is actually made, as
defined by the United States Internal Revenue Code, as amended from
time to time.
MERCHANT
The word "Merchant" shall mean and include every person who
shall deal in the selling of goods, wares and merchandise at any store
or place occupied for that purpose. Every person doing business in
the City who shall, as a practice in the conduct of any such business,
make or cause to be made any wholesale or retail sales of goods, wares
or merchandise to any person shall be deemed to be a "merchant" whether
their sales be accommodation sales, whether they be made from a stock
of goods on hand or by ordering goods from another source, and whether
the subject of their sales be similar or different types of goods
than the type, if any, regularly manufactured, processed or sold by
the seller. The term "merchant" shall be construed to include merchants,
grocers, manufacturers and dealers in drugs and medicines except physicians
for medicines used in their practice, whether trading as wholesale
or retail dealers.
NON-PROFIT BUSINESS
Any business that qualifies as a non-profit business under
the United States Internal Revenue Code, as amended from time to time.
PERSON
Every natural person, firm, partnership, co-partnership,
corporation, company, association, joint-stock association and/or
their lessees, duly constituted trustees or receivers, heirs, administrators
or assigns.
PUBLIC UTILITY
Any business regulated by the Missouri Public Utilities Commission
or Federal agency, such as the Federal Communications Commission,
that delivers water, sewer, gas, electric, cable television, cable
modem, satellite television, satellite modem or telecommunication
services within the City of Concordia.
[Ord. No. 1689, 3-20-2023]
A. It shall be unlawful for any person to engage in any business or
manufacturing within the City without first having obtained a license
therefor, paying the license fee if applicable, and registering the
business, manufacturer, or non-profit business with the City Clerk
or the City Clerk's representative. It shall be unlawful for a person
to continue to operate a business after the expiration of the license
unless a new license has been issued.
1.
Advertising or soliciting constitutes engaging in business.
For purposes of this Section, "advertising" means the use of any handbill,
billboard, sign, newspaper, radio, loudspeaker, television, telephone
listing, computer listing, or other message or device whereby the
services or products are offered to the public. The listing in an
advertisement of an address which is inside the City, or a telephone
number associated with the business shall constitute prima facie evidence
that the person is engaged in the business activity that is being
advertised. It shall be unlawful for any person who is required by
the provisions of this Chapter to secure a license to advertise the
activity without first securing such a license.
2.
It shall be unlawful for any person who is required by the provisions
of this Chapter to have a license to engage in the licensed activity
to solicit, to accept consideration, or to offer the services or products
to the public without first securing a license.
B. A business that believes it is exempt from obtaining a business license
shall apply for an exemption on a form provided by the City Clerk.
C. Where a business is owned by a corporation or operates under a franchise,
it shall be the responsibility of the local manager to obtain the
required license.
D. All contractors in the construction industry who perform work in
the City of Concordia shall obtain a City of Concordia business license
and shall require any subcontractor on any such job to obtain a City
of Concordia business license.
1. In addition to the fees required under Chapter
150 of the Concordia City Code, a contractor and subcontractor shall provide:
a. Proof of a certificate of insurance for workers' compensation coverage
if the applicant is required to cover his or her liability under Chapter
287, Workers' Compensation Law, RSMo.
b.
If a contractor or subcontractor does not possess workers' compensation,
then a completed Affidavit of Exemption for Workers' Compensation
Insurance, Form WC-134 (04-12) A1 (attached), must be provided to the City.
E. The following provisions apply to the obligation to obtain a business
license:
1. Businesses that have their primary location outside the City of Concordia, but that conduct business activity within the City of Concordia (including, but not limited to, delivery, repair business installation of components, when not included in a package price as outlined in Section
605.045(C) of this Chapter, and the like) are required to be licensed under this Chapter.
2.
If two (2) or more related businesses are carried on at the
same premises by the same owner(s), one (1) license issued in the
name of the business for which the premises is primarily used shall
be sufficient for all such activities.
3.
Where:
a. A business, firm or corporation has more than one (1) location of
business there shall be a separate license due for each separate,
unrelated type of business at each location. In the event a business
moves, the license may be amended to authorize the conduct of the
same business or manufacturing at a different location, provided the
control of same remains with the same person.
b.
There are business operations with more than one (1) business
activity under separate ownership at the same location, each owner
shall have a separate license.
c.
A business owner is conducting multiple, related business activities
at the same location, only one (1) license is required. However, whenever
a new business activity is added, approval must first be obtained
for compliance with the City's Zoning Ordinance. Upon approval, the owner's business licensing will be
updated to reflect the additional activity.
d.
Activities that qualify as hobbies under the United States Internal
Revenue Code are not required to obtain a license under this Chapter.
e.
Wholesale vendors, doing business by distributing products to
or rendering service to regular retail customers on established routes
in the City are not required to be licensed under this Chapter.
F. A separate license shall be obtained for each separate legal business
entity conducted, operated, maintained, or carried on by every person
engaged in any business or manufacturing for which a license is required
by this Chapter.
[Ord. No. 1689, 3-20-2023]
A. In
accordance with Section 71.620(1), RSMo., as amended, the following
professional occupations are exempt from the licensing and fee provisions
of this Article, even when that person maintains a business office
within the City of Concordia:
6. Certified public accountant.
B. In
accordance with Section 71.630, RSMo., as amended, farmers are exempt
from the licensing and fee provisions of this Article when selling
agricultural products and produce from a wagon, cart, or vehicle that
such farmers have themselves raised or produced.
C. In
accordance with Section 71.620(2), RSMo., as amended, the following
professional occupations are exempt from the licensing and fee provisions
of this Article unless that person maintains a business office within
the City of Concordia:
5. Real estate broker or real estate salesperson.
6. Insurance agent or brokers.
D. In
accordance with Section 148.620, RSMo., as amended, credit unions
and associations, including savings and loan associations, are exempt
from the licensing and fee provisions of this Article.
E. In
accordance with Section 340.214, RSMo., as amended, veterinarians
(for veterinary services only), are exempt from the licensing and
fee provisions of this Article.
F. In
accordance with Section 345.055, RSMo., as amended, clinical audiologist
and speech language pathologist (for services only), are exempt from
the licensing and fee provisions of this Article.
G. In
accordance with Section 324.1114, RSMo., as amended, private investigators
are exempt from the licensing fee and provisions of this Article.
H. Any
business, home-based business, or occupation, with annual gross receipts
less than two thousand five hundred dollars ($2,500.00), are exempt
from the license fee and provisions of this Article.
[Ord. No. 1689, 3-20-2023]
A. In
accordance with Ordinance 1192, Concordia City Code, Churches, and
governmental agencies shall be exempted.
B. In
accordance with Ordinance 1192, Concordia City Code, a service business
operated by a person under the age of eighteen (18) such as a lawn
mowing business, a newspaper delivery business, snow removal business,
and the like shall be exempted.
C. In
accordance with Ordinance 1192, Concordia City Code, delivery of items
purchased outside of the City limits of Concordia, where such materials
received are quoted in the price of the package at the time of purchase.
For this Chapter, "delivery" shall include the placement of the materials
purchased as well as providing the necessary connections to existing
receptacles, water connections (interior of structure only to an existing
stub-out) and drainage (interior of structure only to an existing
stub-out). Installation of new electrical circuits, new water lines
and drainage whereby a separate branch to an existing line is required
is not considered exempt under this definition and will require a
trade license. The City reserves the right to require a trade license
be purchased if work required for successful installation falls under
the requirements for a trade license within the City.
D. In accordance with Ordinance 1192, Concordia City Code, Warranty Work, whether the warranty is part of the original warranty or purchased as an extended warranty, so long as the work is being performed on the item purchased and the work being performed complies with "delivery," as defined in Section
605.045(C) as stated above.
E. All
fundraising events, concerts, tableaus, or other exhibitions for charitable,
religious, or educational purposes or composed exclusively of home
talent, shall be exempt from paying license tax.
F. Special
permits to non-profit businesses and those exempted by Section 71.620,
RSMo., or by action of the Board of Aldermen shall be presented to
the Board of Aldermen for approval. The City Clerk will issue special
permits, upon consent and approval of the Board of Aldermen, without
payment of any license fees or other charges to any person or organization
for the conduct or operation of a non-profit enterprise, either regularly
or temporarily, when it is found that the applicant operates without
private profit, for public, charitable, educational, literary, fraternal,
civic, or religious purpose. Or for those specifically exempted by
Section 71.620, RSMo. The applicant will submit application on a prescribed
form and submit such affidavits required to substantiate the non-profit
status or the exemption per Section 71.620, RSMo.
G. A person
or organization operating under the non-profit status shall comply
with this Article and all other applicable rules and regulations.
[Ord. No. 1689, 3-20-2023]
A. Enforcement.
It shall be the duty of the City Clerk, together with duly authorized
deputies and agents, to enforce the provisions of this Article within
the confines of the City, to report violations to the proper municipal
authority and to prosecute the alleged violators in the Municipal
Court of the City.
B. Additional
Duties. The City Clerk shall:
1. Prepare a complete record of all licenses issued under this Article,
showing the nature of the license, its date of issuance, to whom issued
and the amount of or exemption of the fee collected therefor.
2. Recommend appropriate license fees in conformity with this Code,
provided that any applicant or licensee in disagreement with such
decision may pay the license fee under protest and appeal such decision
as provided in this Article.
3. Conduct or cause to be conducted periodic inspections of the premises
and necessary records of any licensee in order that compliance or
non-compliance with the provisions of this Article may be ascertained.
4. Submit to the Board suggestions and recommendations with respect
to the recommended revocation of any license issued pursuant to this
Article.
[Ord. No. 1689, 3-20-2023]
A. No
license or permit provided for or required under any provision of
this Code shall be issued by a department of the City to any person
or entity until all personal taxes, merchant's and manufacturer's
taxes, other license fees, permit fees, inspection fees, or any other
financial obligations that are delinquent and owing to the City by
the applicant have been paid; provided, however, that this Section
shall not apply to dog licenses. The City Clerk shall keep a complete
and perfect record of all licenses issued showing the nature of the
license, its date of issuance and expiration, to whom issued, and
the full amount of the license fee paid.
B. Proof
Of Identity. No license shall be issued without proof of a valid identification
card or valid driver's license.
[Ord. No. 1689, 3-20-2023]
It shall be the duty of the City Clerk to keep a complete and
accurate record of all licenses issued under this Chapter, showing
the nature of the license. Licenses will be signed by the Mayor of
the City of Concordia and the City Clerk, who shall affix the Seal
of the City thereto. License fees shall be paid prior to issuance
of license. Issuance of a license is not evidence that the applicant
complies with any other provision of law.
[Ord. No. 1689, 3-20-2023]
No license issued under the provisions of this Chapter shall
be assignable or transferable but shall apply only to the person to
whom same is issued. In the event any licensee, as provided for herein,
shall move his/her place of business from one (1) location to another
location within the City, said licensee shall submit a statement of
the fact of such change to the City Clerk, who may transfer such license
as to location only. In no event, however, shall such license be transferred
from one (1) person to another or from the kind of business or occupation
originally licensed to another type of business or occupation.
[Ord. No. 1689, 3-20-2023]
A. All
applications for licenses provided for in this Chapter shall be filed
with the City Clerk. The Board of Aldermen shall prescribe the form
of application and license form. Except as otherwise provided, all
licenses issued under this Chapter shall be signed by the Mayor and
the City Clerk and shall be invalid for all purposes unless so signed.
B. Each
person wishing to engage in a new business shall apply for a license
to carry on business for the license year. Suitable application forms
will be furnished by the City. The application shall be filed with
the City Clerk and shall contain at a minimum:
1. A description of the nature of the business activity, non-profit
business activity or utility to be engaged in.
2. The date that business operations will commence.
3. The name of the applicant; if partnership, the names and addresses
of all partners; if a business is a corporation, the name and address
of the home office and the name and address of the local agent or
representative who will be in charge of the business in this City;
if a foreign corporation, the name and address of the designated agent
in the State as well as the name and address of the local agent or
representative who will be in charge of the business in this City.
4. The address(es) where the business will be located or have its City
office and all branches, storefronts, warehouses and any other associated
location within the City.
6. Emergency contact information as the applicant wishes to provide.
7. Any other information the City Clerk determines the application should
contain.
8. The signature of the applicant or agent making the application.
9. If the applicant is a foreign corporation or a non-resident of this
State, and no permanent business location is proposed to be created
in the City, the applicant shall appoint a local person, acceptable
to the City Administration, as an agent for accepting service of a
process, notice or demand required or permitted by law to be served
upon the applicant. The applicant shall submit with the application
the agent's acknowledged consent to acceptance of said service on
the form provided by the City.
[Ord. No. 1689, 3-20-2023]
A. No
person shall knowingly make a false statement in his/her application
for a license as to any conditions or factors upon which the license
fee is or shall be based.
B. Any
person found making a false statement in his/her application for a
license, or knowingly making a false statement as to any condition
or factor upon which the license fee is or shall be based, the effect
of which was or would be to reduce the amount of such fee, shall in
addition to all other penalties now provided by law, pay to the City
Clerk, upon demand therefor, the additional amount of license fee
found to be due, plus a penalty of twenty-five percent (25%) of such
additional fee together with interest on the additional license fee
of one percent (1%) per month, after the date when the original license
fee was due and payable; and any license theretofore issued to any
such person shall be subject to suspension or revocation if so determined
by the Board of Aldermen.
[Ord. No. 1689, 3-20-2023]
A. All license applicants shall pay a license fee per year as set out in Chapter
150, Table B, of Title I of this Code.
B. Merchants'
licenses are issued for a 12-month period beginning June 1 and ending
May 31 each year. The City Clerk shall prorate all newly issued license
taxes, except collected pursuant to this Article, for any business
commenced after the license year and during the periods hereinafter
set forth, in the following manner:
1. From the first day of June to the last day of November, the amount collected shall be the full sum of the license tax out in Chapter
150, Table B, of Title I of this Code.
2. From the first day of December to the last day of May, the amount collected shall be one-half (1/2) of the full sum of the license tax out in Chapter
150, Table B, of Title I of this Code.
[Ord. No. 1689, 3-20-2023]
Merchant and business licenses are issued for a 12-month period
beginning June 1 and ending May 31 each year. Any business which has
been licensed by the City for a period of at least one (1) year may
purchase a license for a period of three (3) years.
[Ord. No. 1689, 3-20-2023]
Each license issued by the City under provisions of this Chapter
shall be carefully preserved and shall be displayed in a conspicuous
place in the place of business.
[Ord. No. 1689, 3-20-2023]
A. Any
license issued by the City pursuant to the provisions of this Chapter
may be revoked by the Board of Aldermen for any of the following reasons,
as well as for any other reasons specified in this Chapter:
1. Any failure to comply with, or any violations of, any provisions
of this Chapter, or any other Chapter of the City regulating the business,
occupation or activity licensed, or the Statutes of the State of Missouri
by any licensee.
2. Violation of the terms and conditions upon which the license was
issued.
3. Failure of the licensee to pay any tax or obligations due to the
City.
4. Any misrepresentation or false statement in the application for a
license required herein.
5. Failure to display the license required herein.
[Ord. No. 1689, 3-20-2023]
A. In
any case in which a complaint has been made to the Board of Aldermen,
or in which the Board of Aldermen has on its own determined that cause
may exist for the revocation of a license under the provisions of
this Chapter, the following procedures shall be followed:
1. The Board of Aldermen shall set a date for 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, by registered mail, return receipt requested,
to his/her last known address as shown in the records of the City
Clerk, advising the licensee of the time, date, and place of hearing
and of the reason for considering the revocation of his/her license.
3. During the pendency of this hearing before the Board of Aldermen,
the licensee shall be permitted to continue the operation of his/her
business.
4. At the hearing set by the Board of Aldermen, the Board of Aldermen
shall hear all relevant and material evidence justifying the retention
of the license.
5. The licensee may be present in person and/or by his/her attorney
and may present evidence.
6. After hearing the evidence presented, the Board of Aldermen shall
vote on the issue of whether the subject license shall be revoked.
7. The affirmative majority vote of the Board of Aldermen shall be necessary
to revoke any license.
[Ord. No. 1689, 3-20-2023]
Any business or profession required to be licensed by any other
provision of City, State, County or Federal law shall continue to
be responsible for obtaining and maintaining such licensure. Nothing
in this Chapter excuses a business from obtaining all other necessary
licenses, and the issuance of a business license under this Chapter
shall not excuse a licensee from compliance with any other law.
[Ord. No. 1689, 3-20-2023]
No claims for refund shall be allowable under this Chapter.
[Ord. No. 1689, 3-20-2023]
A. All
license fees not paid to the City by the person required to remit
the same on the date when the same becomes due and payable to the
Director of Revenue shall bear interest at the rate determined by
Section 32.065, RSMo., from and after such date until paid.
B. In
case of failure to apply for any license fee required by this Chapter
on or before the date prescribed therefor, determined with regard
to any extension of time for making an application, unless it is shown
that such failure is due to reasonable cause and not the result of
willful neglect, evasion or fraudulent intent, there shall be added
to the amount required to be shown as tax on such return five percent
(5%) of the amount of such tax if the failure is not for more than
one (1) month, with an additional five percent (5%) for each additional
month or fraction thereof during which such failure continues, not
exceeding twenty-five percent (25%) in the aggregate.
C. In
case of failure to pay the full amount of any license fee due hereunder
on or before the date prescribed therefor, determined with regard
to any extension of time for payment, unless it is shown, by the applicant,
that such failure is due to reasonable cause and not the result of
willful neglect, evasion or fraudulent intent, there shall be added
to the tax an amount equal to five percent (5%) of the deficiency.
The City shall, upon request by a taxpayer, apprise the taxpayer of
the factual basis for the finding of negligence, or the specific rules
or regulations disregarded if the City assesses a penalty under this
Subsection.