[R.O. 1998 § 605.010; CC 1988 §13-1; Ord. No. 1596 §1, 12-2-1991]
A. 
The City Clerk shall prescribe the form of all licenses and applications provided for in this Chapter and shall receive the applications and issue the licenses. Except as otherwise provided by ordinance, no license shall be valid unless signed by the Collector and the City Clerk.
B. 
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. 1998 § 605.020; CC 1988 §13-2; Ord. No. 1596 §1, 12-2-1991]
The City Clerk shall keep a complete record of all licenses issued under this Chapter, showing the nature of the license, date of issuance and to whom issued and address for which issued.
[R.O. 1998 § 605.030; CC 1988 §13-3; Ord. No. 1596 §1, 12-2-1991]
Each licensee under this Chapter shall carefully preserve the license at the address for which the license is issued and shall make the license available for examination during the normal business hours by any duly authorized agent of the City.
[R.O. 1998 § 605.040; CC 1988 §13-4; Ord. No. 1596 §1, 12-2-1991]
The City or a certified public accountant employed by the City shall have the right at all reasonable times during regular business hours to audit or examine the books and records of the applicant for any license under this Chapter, for the purpose of determining the truthfulness and accuracy of any statements made by the applicant in the application for license or in the payment of the license fee.
[R.O. 1998 § 605.060; CC 1988 §13-5.1; Ord. No. 1715 §1, 9-7-1993]
A. 
No business or occupational license required under the provisions of this Chapter shall be issued to any applicant until such applicant produces a copy of a certificate of insurance for workers' compensation coverage if such applicant is required to cover his/her, or its liability under Ch. 287, RSMo. It shall be unlawful for any applicant to provide fraudulent information hereunder.
B. 
Nothing herein 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 pursuant to the foregoing provision.
[R.O. 1998 § 605.070; CC 1988 §13-6; Ord. No. 1596 §1, 12-2-1991]
A. 
The City Clerk shall add the following penalties for all license fees paid after February 1 of each year:
1. 
For failure to timely apply for license and/or submit the required statement pursuant to Section 605.010, unless it is shown that the failure was due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent:
One (1) month or less delinquent
5% of fee
Between one (1) month and one (1) day and two (2) months delinquent
10% of fee
Between two (2) months and one (1) day and three (3) months delinquent
15% of fee
Between three (3) months and one (1) day and four (4) months delinquent
20% of fee
More than four (4) months delinquent
25% of fee
2. 
For failure to timely pay the license fee in full pursuant to Section 605.160, unless it is shown that the failure was due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent, negligence or intentional disregard of law: 5% of the deficiency.
The City Clerk 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 Clerk assesses a penalty on such basis under this Subsection.
Provided, however, the City Clerk shall add the maximum penalties allowed by law if less than the penalties stated above.
B. 
Any person who shall exercise or attempt to exercise, engage in or carry on in the City any of the businesses, trades or occupations, including, but not limited to, manufacturers, for which a license is required under this Chapter, without first having delivered to the City Clerk the statement required by Section 605.010, paid the license tax and obtained the license required under this Article, and any person who shall otherwise violate or fail to comply with any of the provisions of this Article shall upon conviction be subject to punishment as provided in Section 100.220 of this Code.
C. 
Any person who shall make or file with the City Clerk any statement, under oath, required by this Chapter, which is false, shall on conviction thereof forfeit any license based upon such false statement and shall be punished as provided in Section 100.220 of this Code.
D. 
Revocation. Any failure to comply with, or any violation of, any provision of this Chapter by any licensee shall be cause for revocation of such license by the Board of Aldermen upon recommendation of the Mayor. Such revocation shall be in addition to any other penalties prescribed.
[R.O. 1998 § 605.080; CC 1988 §13-7; Ord. No. 1596 §1, 12-2-1991]
As used in this Article, unless the context clearly requires otherwise, the following terms shall have the following meanings:
BUSINESS OCCUPATION
Any business, trade, profession, avocation, pursuit or calling engaged in at any location within the City, except as may be otherwise provided by this Chapter. Business occupation shall not include a minister of the gospel, duly accredited Christian Science practitioner, teacher, professor in a college, priest, lawyer, certified public accountant, dentist, chiropractor, optometrist, chiropodist, physician or surgeon. Business occupation shall not include a insurance agent or broker, veterinarian, architect, professional engineer, land surveyor, auctioneer, or real estate broker or salesperson unless that person maintains a business office within the City.
GROSS RECEIPTS
Total revenues received from any source by a merchant or a business occupation. Gross receipts received from sales or service transactions shall include all charges and all applicable taxes and fees.
MERCHANT
Any person who is engaged in the buying and selling of goods, wares, or merchandise at any store, stand, or place occupied for that purpose within the City, except as may be otherwise provided by this Chapter.
[R.O. 1998 § 605.090; CC 1988 §13-8; Ord. No. 1596 §1, 12-2-1991; Ord. No. 2076 §1, 7-6-1999]
Every merchant or operator of a business, before operating as such, shall make application and procure a license pursuant to the provisions of this Chapter, or as otherwise provided by ordinance; provided that no license shall be issued unless the proposed business is authorized under the City's Zoning Code for the location at which such business is intended to be conducted.
[R.O. 1998 § 605.110; CC 1988 §13-10; Ord. No. 1596 §1, 12-2-1991]
A separate license shall be obtained for each stand, store or place of business conducted, operated or maintained by any merchant or business occupation. Any merchant or business occupation changing the address of a stand, store, or place of business shall notify the City Clerk at least seven (7) days before the commencing operations at the new address. A merchant or business occupation holding a valid merchant and business occupation license and relocating the stand, store, or place of business specified thereon shall not be required to procure a new merchant and business occupation license for the new location for that license period.
[R.O. 1998 § 605.120; CC 1988 §13-11; Ord. No. 1596 §1, 12-2-1991]
Separate merchant and business occupation licenses shall not be required where a single applicant or merchant and business occupation licensee conducts, operates, or maintains more than one (1) merchant or business occupation classification at the same address. The applicant or licensee shall obtain an annual merchants and business occupation license for that classification conducted, operated or maintained at that address which requires the greater fee amount.
[R.O. 1998 § 605.130; CC 1988 §13-12; Ord. No. 1596 §1, 12-2-1991]
Any merchant or business occupation which shall sell or lease any portion of its stand, store or place of business to another merchant or business occupation shall report such sale or lease in writing to the City Clerk within five (5) days after such purchaser or lessee has taken possession. The report shall specify the name and address of the purchaser or lessee and shall include a general description of all goods, commodities or ware-dispensing devices installed by the purchaser or lessee.
[R.O. 1998 § 605.160; CC 1988 §13-15; Ord. No. 1596 §1, 12-2-1991; Ord. No. 1950 §1, 5-6-1997; Res. No. 2, 1-6-1997; Ord. No. 1992 §1, 12-1-1997; Ord. No. 2287 §§5 — 6, 5-5-2003; Ord. No. 2293 §§1 — 2, 6-2-2003; Ord. No. 2327 §1, 3-1-2004; Ord. No. 2362 §1, 12-12-2004; Ord. No. 2389 §1, 8-8-2005; Ord. No. 2624 §§1 — 2, 10-5-2009; Ord. No. 2724 §1, 6-7-2011; Ord. No. 2744 §1, 9-26-2011]
A. 
Every merchant or business occupation, except as otherwise provided by ordinance, shall pay an annual license fee in the sum specified in this Section. No license fee shall be pro-rated or less than a full year.
B. 
Classification of merchants and business occupations and the fees for licenses shall be as follows:
Abstractor
$100.00
Ambulance service, per vehicle
$50.00
Minimum
$100.00 annually
Appraiser
$100.00
Automobile or motorcycle parts dealer
An amount based on gross receipts
Automobile paint shop
$250.00
Automobile repair shop
$100.00
Bank/savings and loan, including "standalone" automated teller machines and similar facilities which dispense money and charge fees therefor
$500.00
Barbershop, per chair
$10.00
Minimum
$100.00
Baseball parks, for profit
$100.00
Beauty college
$100.00
Beauty parlor or hairdresser
An amount based on gross receipts
Bowling alley
An amount based on gross receipts
Bridge contractor
$175.00
Broker, insurance*
$100.00
Broker, stocks and bonds
$150.00
Building contractor
$175.00
Canvasser
$100.00
Car rental facilities
An amount based on gross receipts
Carpet cleaner
$100.00
Car wash, first stall
$200.00
Each additional car wash stall
$50.00
Cement contractor
$175.00
Cleaning and dyeing plant
$150.00
Cobbler, shoe repairing
$100.00
Coin-operated amusement device (jukebox, pinball, video game, etc.), per machine
$75.00
Coin-operated vending machines, per machine
$35.00
Collection agency
$150.00
Dance hall
An amount based on gross receipts
Dance studio
$100.00
Detective agency
$100.00
Electrician
$150.00
Electrolysis
$100.00
Employment office
$100.00
Examiner of titles
$100.00
Express office
$100.00
Freestanding surgical outpatient facility
$500.00
Funeral home or undertaker
An amount based on gross receipts
Health club or spa
$250.00
Heating, cooling contractor
$175.00
Hotels and motels
An amount based on gross receipts
Insurance agency*
$100.00
Laundry or laundromat
$100.00
Livery stable
$100.00
Loan company
$500.00
Maintenance or cleaning service
$100.00
Manufacturers' agency and broker not maintaining inventory in City
$150.00
Merchant
An amount based on gross receipts
Money broker
$250.00
Money changer
$250.00
Monuments dealer
An amount based on gross receipts
Museum
$125.00
Music studio
$100.00
Painting contractor
$175.00
Parking or storage of motor vehicles for a fee
An amount based on gross receipts
Ownership of outdoor advertising structures (billboards)
$100.00
Pickup and delivery service
$100.00
Photographer
$100.00
Photography studio
$150.00
Plant nursery
$100.00
Plumber
$150.00
Poolroom or billiard room
An amount based on gross receipts
Printing plant or newspaper office
$100.00
Public stenographer
$100.00
Real estate office*
$150.00
Recycling center, aluminum and paper
$250.00
Recycling center, other
$500.00
Sewer contractor
$175.00
Sewing machine repair
$100.00
Shoeshine parlor
$100.00
Sign fabricator or sign painter
$125.00
Small appliance repair
$100.00
Street or sidewalk contractors
$175.00
Surveyor's or engineer's office*
$175.00
Tailor
$100.00
Tanning salon, each bed
$15.00
Minimum
$100.00
Tax preparer (except certified public accountant)
$100.00
Taxicabs, per cab
$50.00
Minimum
$100.00 annually
Telecommunication tower or antenna (per tower or antenna)
$2,000.00
Theater, indoor or drive-in
An amount based on gross receipts
Theatrical and other exhibitions, per day
$25.00
Trade school or technical college
$200.00
Trash hauler
$250.00
Travel agency
$100.00
All merchants and business occupations whose license fees are not based on gross receipts shall pay the fees established above, except that the minimum annual fee shall be one hundred dollars ($100.00).
* Such license fees shall only apply when a business office is maintained within the City.
C. 
All business occupations not specified in Subsection (B), but that the City is authorized to levy a license fee on, pursuant to Section 94.270, RSMo., as same may be hereafter amended, shall pay an annual license fee based upon the square footage of the space occupied by the business occupation. The fee per square foot shall be assessed at ten cents ($0.10) per square foot. The minimum license fee that shall be paid by a business occupation, assessed by the square footage, shall be one hundred dollars ($100.00).
D. 
Any merchant or business occupation required by this Section to pay a license fee in an amount based on gross receipts shall pay an annual license fee on the gross receipts received by that merchant or business occupation during the preceding year as follows:
One dollar ($1.00) for each one thousand dollars ($1,000.00) of gross receipts between one dollar ($1.00) and one hundred thousand dollars ($100,000.00), but not less then one hundred dollars ($100.00);
One dollar ten cents ($1.10) for each one thousand dollars ($1,000.00) of gross receipts between one hundred thousand one dollars ($100,001.00) and five million dollars ($5,000,000.00);
One dollar twenty-five cents ($1.25) for each one thousand dollars ($1,000.00) of gross receipts between five million one dollars ($5,000,001.00) and fifteen million dollars ($15,000,000.00); and
One dollar fifty cents ($1.50) for each one thousand dollars ($1,000.00) of gross receipts of fifteen million one dollars ($15,000,001.00) and over.
E. 
When any merchant or business occupation having a license fee based on gross receipts shall commence business in the City, the merchant or business occupation shall estimate gross receipts for the first year and the license fee shall be paid on the estimate at the time the license is issued, with an adjustment made at the end of that first year so that the license fee corresponds to the actual gross receipts for that year.
[1]
Editor's Note: The Board of Aldermen in Ord. No. 2744 §1, adopted September 29, 2011, reaffirms and readopts the business license tax rates previously adopted pursuant to Section 605.160 of this Code.
[R.O. 1998 § 605.170; CC 1988 §13-16; Ord. No. 1596 §1, 12-2-1991]
License fees under this Article shall be due and payable at the time of commencing operations or business in the City by any merchant or business occupation and thereafter on or before the first day of January of each year, and shall become delinquent thirty (30) days thereafter.