[CC 1996 §605.010; CC 1981 §610.010; Ord. No. 516 §1, 5-19-1980]
The following words, when used in this Article, shall have the
meanings set out herein:
The City of Breckenridge Hills, Missouri.
A person who deals in goods of the kind or otherwise by his/her
occupation holds himself/herself out as having knowledge or skill
peculiar to the practices or goods involved in the transaction or
to whom such knowledge or skill may be attributed by his/her employment
of an agent or broker or other intermediary who by his/her occupation
holds himself/herself out as having such knowledge or skill.
Is used as a generic term and includes every form of business
entity. It includes, among others, any natural individual, individual
proprietorships, partnerships, joint ventures, corporations, associations,
cooperatives, business organizations and business trusts.
[CC 1996 §605.020; CC 1981 §610.020; Ord. No. 516 §3, 5-19-1980]
Every person herein described to be a "merchant" shall, before
doing business or offering to do business as such, obtain a license
therefor from the City under the provisions of this Chapter. The City
Clerk may, in all cases other than the special permits herein referred
to, upon proper application and tender of the appropriate fees hereinafter
determined, based upon the information contained in said application,
issue a written license upon forms for that purpose made available
by the City. The City Clerk, in his/her sole discretion, may present
any application to the City Council at their next regular meeting
following the receipt of said application fee. The applicant may be
advised by the City Clerk to attend said meeting in order to answer
any questions regarding said application that any member of the City
Council may have. At said meeting the City Council shall consider
the application and may issue the license.
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 Breckenridge Hills.
[CC 1996 §605.030; CC 1981 §610.030; Ord. No. 516 §4, 5-19-1980]
A.
It
shall be the duty of every merchant in the City during the period
from January first (1st) to February fifteenth (15th) of each year
to furnish the City Clerk or his/her assistant or other employee of
the City appointed by the City Clerk, on forms provided by the City,
the following information: A statement of the aggregate amount of
all sales (gross sales) made during the calendar year next preceding
the first (1st) Monday of January, which statement shall also contain,
separately categorized, the following information:
1.
Receipts of taxes levied by the State of Missouri and by the Federal
Government, collected as such by the merchant and remitted to said
governmental agencies;
2.
Receipts from sales, goods, wares, merchandise or other personal
property outside the State of Missouri to non-residents of the State
of Missouri;
3.
Receipts representing charges for labor performed in servicing merchandise
sold.
B.
Said
statements shall be made in writing and delivered to the City Clerk
or other appropriate officer as hereinbefore set forth, verified by
affidavit of such person or some member of the co-partnership or association
of persons or by the manager or an authorized officer of a corporation,
that such statement contains a just and true account of the aggregate
amount of all goods, wares and merchandise sold and the aggregate
amount of all sales taxable by law.
C.
Said
statement shall also contain any additional information required and
specified by the City Clerk. The first (1st) application (statement)
of any merchant shall contain the applicant's best estimate of the
figures required for the remainder of the then current calendar year.
[CC 1996 §605.040; CC 1981 §610.040; Ord. No. 516 §5, 5-19-1980; Ord.
No. 690 §1, 9-15-1986; Ord. No. 881 §1, 8-16-1993; Ord.
No. 914 §1, 11-25-1994; Ord. No. 915 §1, 11-21-1994; Ord. No. 1046 §§1 — 2, 11-25-2002; Ord. No. 1083 §1, 1-24-2005]
A.
Gross Sales Fee. There shall be levied and collected by
the City and each merchant in the City engaged in whole or in part
in the sale of any goods, wares and merchandise from any store, stand,
lot or place located in the City shall pay an annual license fee on
or before February fifteenth (15th) of each year on the basis of one
dollar fifty cents ($1.50) per each one thousand dollars ($1,000.00)
of gross sales made by such merchant, excluding therefrom sums representing
the:
1.
Receipts of taxes levied by the State of Missouri and by the Federal
Government, collected as such by the merchant and remitted to said
governmental agencies;
2.
Receipts from sales, goods, wares, merchandise or other personal
property outside the State of Missouri to non-residents of the State
of Missouri;
3.
Receipts representing charges for labor performed in servicing merchandise
sold.
B.
Service Fee For Merchant At Commercial Location. Any merchant
who only renders a service and sells no goods, wares and merchandise
from any store, stand or place or lot located in a commercially zoned
area in the City shall pay an annual license fee on or before February
fifteenth (15th) of each year in the sum of three hundred dollars
($300.00).
C.
Service Fee For Merchant At Residential Location (Where Not Prohibited
By City Zoning Ordinance). Any merchant who only renders
a service from or at a residential location in the City and sells
no goods, wares and merchandise from any store, stand, lot or place
located in a residentially zoned area in the City shall pay an annual
license fee on or before February fifteenth (15th) of each year in
the sum of fifty dollars ($50.00).
D.
Combination Sales And Service Fee. Any merchant who shall make any sales as set forth in Section 605.010 of this Chapter and renders a service of any kind from any store, stand, lot or place in the City shall pay an annual license fee on or before February fifteenth (15th) of each year based upon the fees specified in Subsections (A) and (B) of this Section.
E.
However, no license shall be issued under any of the provisions of this Section for a fee less than the sum of thirty-five dollars ($35.00). The said license fee herein provided shall be tendered to the City at the time the statement provided for in Section 605.030 is submitted or at the time the initial application (statement) is filed, whichever is earlier.
F.
Public Parking Lots. An annual business license fee of twenty-five
dollars ($25.00) is hereby enacted for each designated parking space
contained within each public parking lot located within the City,
and no person shall own or operate a public parking lot within the
City in violation of any provision of this Chapter. Said license fee
shall be payable at the time of application and renewable annually
on or before each March first (1st).
G.
Rental Car Facilities. An annual business license fee of
forty-five dollars ($45.00) is hereby enacted for each rental car
contained within each rental car facility located within the City,
and no person shall own or operate a rental car facility within the
City, in violation of any provision of this Chapter. Said license
fee shall be payable at the time of application and renewable annually
on or before each March first (1st).
[CC 1996 §605.050; CC 1981 §610.050; Ord. No. 516 §6, 5-19-1980]
Each license granted by the City under the provisions of this
Chapter shall be carefully preserved and shall be displayed in a conspicuous
place in the place of business authorized to be conducted by said
license.
[CC 1996 §605.060; CC 1981 §610.070; Ord. No. 516 §8, 5-19-1980]
Each licensee or applicant for license under the provisions
of this Chapter who was required to file a sales tax return with the
State of Missouri shall upon demand by the City Clerk or his/her assistant
file with the City Clerk or his/her assistant a verified copy of any
Missouri sales tax return made by such licensee or applicant within
a period of three (3) years preceding such demand. Refusal or failure
to comply with the provisions of this Section shall be deemed cause
for revocation of any license previously issued or for refusal to
grant a license applied for.
[CC 1996 §605.070; CC 1981 §610.080; Ord. No. 516 §9, 5-19-1980]
No license shall be issued to any merchant until all financial
obligations, including personal property taxes, other license fees,
permit fees or inspection fees required to have been paid by such
merchant to the City, have been paid.
[CC 1996 §605.080; CC 1981 §610.090; Ord. No. 516 §10, 5-19-1980]
Any person who shall willfully file with the City Clerk under
the provisions herein a false application for a license shall forfeit
said license and shall be subject to prosecution for violation of
this Chapter.
[CC 1996 §605.090; CC 1981 §610.100; Ord. No. 516 §11, 5-19-1980]
A.
Any
license issued by the City under the provisions of this Chapter may
be revoked by the City Council for any of the following reasons in
addition to any other reasons specified in this Chapter:
1.
Any failure to comply with or any violation of any provisions of
this Chapter 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.
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.
5.
Illegal or improper issuance of a license.
6.
Any misrepresentation or false statement in the application for such
license.
7.
Willful failure to comply with any order, demand, rule, regulation
or requirement made by the City Clerk.
8.
Failure to display the license required herein.
9.
Causing, maintaining or assisting in the cause or maintenance of
a nuisance, whether public or private. For purposes of this Chapter,
a "nuisance" is defined as follows: "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, safety or welfare of the
owner or possessor of the property as respects his/her possession
or enjoyment of his/her property".
B.
Revocation
of any license shall be in addition to any other penalty or penalties
prescribed in this Chapter.
[CC 1996 §605.100; CC 1981 §610.110; Ord. No. 516 §12, 5-19-1980]
A.
In
any case in which a complaint shall be made to the City Council that
cause exists for the revocation of a license under the provisions
of this Chapter, the following procedure shall govern:
1.
The City Council shall set a date for a hearing to consider the question
of revocation.
2.
At least five (5) 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 City Council, the
licensee shall be permitted to continue the operation of his/her business.
4.
At the hearing set by the City Council, the City Council 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 City Council shall vote
on the issue of whether the subject license shall be revoked.
7.
The affirmative vote of a majority of a quorum of the City Council
shall be necessary to revoke any license.
[CC 1996 §605.110; CC 1981 §610.120; Ord. No. 516 §13, 5-19-1980]
Every person required to file a statement or an application
for a license under the provisions of this Chapter who shall fail
to file such statement or application on or before February fifteenth
(15th) of each year or the date of commencement of business, whichever
is later, because of willful disregard of the filing requirement or
negligent disregard thereof shall be charged a penalty of ten dollars
($10.00) for each day that the failure to file continues. The merchant's
securing of a written extension of time from the City Clerk in which
to file will stay the accrual of said penalty. An application shall
be considered to have been timely filed if postmarked prior to Midnight
of the due date.
[CC 1996 §605.120; CC 1981 §610.130; Ord. No. 516 §14, 5-19-1980]
All fees due under this Chapter shall be due and payable after January first (1st) of each year or the date of commencement of business, whichever is later, and shall be payable without penalty or interest through the fifteenth (15th) day of February. Thereafter, a penalty shall accrue at the rate of five percent (5%) of the fee due for the first (1st) month of delinquency or part thereof and at the rate of one percent (1%) per month or part thereof for each succeeding month of delinquency until a maximum penalty of twenty-five percent (25%) has been accrued. At any time during delinquency, the City may terminate the delinquent merchant's license to do business after a hearing as provided for in Section 605.100 of this Chapter is held and after the passage of fifteen (15) days from the date of mailing by registered or certified mail, with return receipt requested, of a notice of delinquency to the offending taxpayer. The City Clerk may, with the concurrence of the City Council, waive any and all of the penalties provided herein for good cause shown; provided however, that for any period for which the penalty is waived, interest at the legal rate shall be collected on the amount of the delinquency.
[CC 1996 §605.140; CC 1981 §610.150; Ord. No. 516 §16, 5-19-1980]
It shall be the duty of each merchant to keep proper and sufficient
records of all sales subject to the fees herein prescribed, which
records shall be open at all reasonable time to the inspection of
the City Clerk or his/her assistant to verify the statements and applications
made to the City.
[CC 1996 §605.150; CC 1981 §610.160; Ord. No. 516 §17, 5-19-1980]
All licenses issued under the provisions of this Chapter shall
expire on the last day of the month of February in each calendar year.
The figures presented on the succeeding statement of the applicant
shall be a basis for the adjustment of the expiring license excluding
any refund and shall also determine the fee to be paid for the succeeding
year. No adjustments or refunds of any fees will be made to or for
any merchant at any time for any reason who terminates his/her business
at any time.
[CC 1996 §605.160; CC 1981 §610.170; Ord. No. 516 §18, 5-19-1980]
A.
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 no event shall the issuance of any license be construed
by the merchant as a condonation of any violation of any other ordinances
of the City or the Statutes of the State of Missouri.
B.
In
the event any merchant licensed to do business under the provisions
of this Chapter shall move his/her place of business from one location
to another location within the City, said merchant shall submit a
statement of the fact of such change to the City Clerk or to his/her
assistant who may transfer such license as to location only, but in
no event shall such license be transferred from one merchant to another
merchant or from the kind of business listed in said application or
statement to another type of business.
[CC 1996 §605.170; CC 1981 §610.180; Ord. No. 516 §2, 5-19-1980]
A.
Any
person(s) desiring to do business within the City of Breckenridge
Hills, Missouri, on a seasonal or temporary basis, such as the sale
of Christmas trees, may be issued a special permit which shall set
forth the exact period or periods of time for which the applicant
may conduct such business, the location of the business and all other
information that may be required by the City Council and the City
Clerk.
B.
An
application for a special permit shall be made to the City Clerk who
shall present same to the City Council for its approval or disapproval
at a regular or public special meeting of the City Council. The applicant
for a special permit shall be requested to attend said meeting. At
said meeting, the City Council shall consider the application and
may issue the special permit. The fee for a special permit issued
pursuant to the provisions of this Chapter shall be the sum of one
hundred dollars ($100.00) and shall be paid to the City at the time
of the filing of the application for the issuance of the permit. If
the special permit is not granted, said fee shall be refunded in full
to the applicant.
C.
The
City Council may, upon written application, waive any fees or portions
thereof for special permits required by any not-for-profit organization,
association or establishment. However, the waiving of any such fee
or portion thereof in any instance shall not be regarded or treated
as a precedent, but each application must be considered and treated
individually with due regard to the requirement of equality and non-discrimination
insofar as practicable.
[CC 1996 §605.180; Ord. No. 882 §§1 — 3, 8-16-1993]
A.
No
license required under the provisions of this Chapter shall be issued
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 Section to provide fraudulent
information.
B.
Nothing
in this Section shall be construed to create or constitute a liability
to or a cause of action against the City in regard to the issuance
or non-issuance of any license for failure to provide evidence of
Workers' Compensation coverage.
C.
The
City Clerk is directed to take appropriate actions including altering
the license application form to require a statement and evidence of
Workers' Compensation insurance.
[CC 1996 §605.190; CC 1981 §610.190; Ord. No. 516 §19, 5-19-1980]
A.
Any
person, subject to the terms of this Chapter, who commences business
without having first secured the required license herein provided
and any person who fails to submit the statements or applications
herein required or who submits false statements or applications shall
be deemed in violation of this Chapter and shall, on conviction thereof,
be punished by a fine not to exceed five hundred dollars ($500.00)
or by imprisonment for a period not to exceed ninety (90) days, or
by both such fine and imprisonment.
B.
Each
and every day of operation of a business without the required license
or each and every day of operation under a fraudulently obtained license
shall be considered a separate offense.
C.
It
shall be the duty of the City Clerk to carefully examine all statements
and applications filed and to initiate prosecution of all violations
of this Chapter.
