[R.O. 2003 §605.005; Ord. No. 656 §1, 3-7-2002]
Pursuant to authority granted by Section 94.270, RSMo., as amended, this Chapter is hereby established and shall be known as the "Occupational and Business Licensing Code" and shall apply to all corporations, companies, associations, joint stock associations, partnerships, co-partnerships and persons and/or their lessees, duly constituted trustees or receivers, heirs, administrators or assigns who shall engage in any business, trade, vocation, profession, except as provided in Section 605.130.
[R.O. 2003 §605.007; Ord. No. 656 §1, 3-7-2002; Ord. No. 773 §2, 9-6-2007]
As used in this Chapter, the following terms shall have these prescribed meanings:
- 1. Every corporation, companies, associations, joint stock associations, partnerships, co-partnerships and persons and/or their lessees, duly constituted trustees or receivers, heirs, administrators, contractors, tax exempt organizations, subcontractors or assigns who shall deal in the selling of any goods, wares, merchandise or services, or who shall, as a practice in the conduct of such business, trade, vocation, profession or occupation, make or cause to be made any wholesale or retail sales of goods, wares, merchandise or services to any person or association of persons shall be classified as a "business," whether such sales are accommodation sales, made from a stock on hand or by ordering from another source, or by listing, and by whether the subject of such sales or services are similar or different than the type, if any, regularly offered or performed by such seller.
- 2. The delivery of goods, wares or merchandise to another business, as herein defined, for resale shall not constitute a business for the purpose of applying this Chapter, unless the delivery business shall otherwise have nexus in the City of Buckner.
- 3. The provisions of this Chapter shall be applied to any business which shall be a subcontractor of another business.
- As used in this Chapter, shall include occupational and/or business license.
[R.O. 2003 §605.010; C.C. 1979 §54.010; Ord. No. 656 §1, 3-7-2002; Ord. No. 774 §2, 9-6-2007]
All applications for licenses provided for in this Chapter shall be filed with the Deputy City Clerk, City Clerk and/or City Administrator. The Board of Aldermen shall prescribe the form of all licenses and applications therefor. Except as otherwise provided by ordinance, all licenses issued hereunder shall be signed by the Deputy City Clerk, City Clerk and or City Administrator, and the City Inspector under the Seal of the City of Buckner and the Mayor of the City and shall be invalid for all purposes unless so signed.
[R.O. 2003 §605.020; C.C. 1979 §54.020; Ord. No. 656 §1, 3-7-2002]
No license or permit provided for or required under any ordinance of the City shall be issued by any department of the City Government to any person, firm, association or corporation until all personal taxes, merchant's and manufacturer's taxes, or other license fees, permit fees, inspection fees, or any other financial obligations which are delinquent and owing to the City by the applicant have been paid.
All applications for the licenses required herein shall be made to the City Clerk on appropriate forms provided for that purpose by the City. All licenses issued by the City Clerk shall be in such form as is provided by the Board of Aldermen; provided, however, that such license shall bear the signature of the Mayor of the Board of Aldermen and the City Clerk, the date of issuance thereof and the date of expiration, as well as any additional information that may be required by the Board of Aldermen.
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. 2003 §605.030; C.C. 1979 §54.030; Ord. No. 597 §1, 7-1-1999; Ord. No. 656 §1, 3-7-2002]
Except as otherwise specifically provided by ordinance, the license year for all occupational or other business licenses shall coincide with the calendar year and the license year shall begin April 1 and end March 31. All such licenses shall be due and payable on or before May 1 of each year.
[R.O. 2003 §605.040; Ord. No. 407 §50.040, 1-6-1983; Ord. No. 656 §1, 3-7-2002; Ord. No. 775 §2, 9-6-2007; Ord. No. 1301 §1, 3-7-2013]
All licenses required by this Chapter shall not be issued until approved by the City Clerk and/or City Administrator. If, for good cause shown, the City Clerk and/or City Administrator shall disapprove the issuance of a license under the provisions of this Chapter or shall fail to act upon same within fifteen (15) days from the date of the filing of said application, the applicant may, within thirty (30) days following the date of disapproval, submit written appeal to the Board of Aldermen as hereinafter provided, with right of hearing, by filing same with the City Clerk and/or City Administrator, who shall thereupon docket such appeal with the Board of Aldermen for consideration and decision at the next regular or specially duly convened meeting of the Board of Aldermen.
It is further provided that all licensees and/or permittees, as contemplated by this Chapter, shall comply in every respect with Chapter 400, Zoning.
It is further provided that all licensees and/or permittees as contemplated by this Chapter shall submit to annual inspections or inspections at other times at the discretion of the Board of Aldermen, under the Building Codes of the City of Buckner and comply therewith.
Upon application, as herein provided, the City Clerk and/or City Administrator shall collect the required license fee.
It is further provided that all licensees and/or permittees as contemplated by this Chapter shall submit proof of general liability insurance when applying for a business license and at any other time(s) at the discretion of the Board of Aldermen.
Any business that becomes noncompliant with the ordinances of the City of Buckner will immediately have their business license revoked.
It shall be unlawful to operate a business without a business license.
Any person found guilty of any provision of this Section shall be deemed guilty of an infraction and shall be subject to a fine of up to five hundred dollars ($500.00) and/or to incarceration for a term not to exceed ninety (90) days.
[R.O. 2003 §605.050; C.C. 1979 §54.050; Ord. No. 656 §1, 3-7-2002]
The City Collector 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 exacted therefor.
[R.O. 2003 §605.060; C.C. 1979 §54.060; Ord. No. 656 §1, 3-7-2002]
[R.O. 2003 §605.070; C.C. 1979 §54.070; Ord. No. 656 §1, 3-7-2002]
A license may be issued to any corporation, association or partnership, or to two (2) or more persons engaged in a joint enterprise, the same as to a single person and for the same fee, except where otherwise specifically provided.
[R.O. 2003 §605.080; C.C. 1979 §54.080; Ord. No. 656 §1, 3-7-2002; Ord. No. 776 §2, 9-6-2007]
A separate license shall be obtained for each place of business conducted, operated, maintained or carried on by every person engaged in the occupation, calling, trade or enterprise for which a license is required by the ordinances of the City. The Deputy City Clerk, City Clerk and or City Administrator shall be notified, in writing, of any change of address of such place of business within one (1) week of any change.
[R.O. 2003 §605.090; CC 1979 §54.090; Ord. No. 656 §1, 3-7-2002]
Whenever any applicant for a license is engaged in more than one (1) occupation or business at the same address, such applicant may, at his option, in lieu of making application and paying a separate occupation or business license for each such occupation or business, make application and pay for the occupation or business license for only the major or principal business or occupation of the applicant at such address.
[R.O. 2003 §605.100; CC 1979 §54.100; Ord. No. 656 §1, 3-7-2002]
No license shall be required of anyone or any place of business engaged in a profession or business who is exempt from same by reason of a Missouri State Statute.
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 Buckner.
[R.O. 2003 §605.110; C.C. 1979 §54.110; Ord. No. 656 §1, 3-7-2002; Ord. No. 777 §2, 9-6-2007]
Any person, firm, co-partnership or corporation engaged in any one (1) or more of the businesses, professions, contractors, subcontractors, occupations or other callings shall pay and there shall be levied and collected for the privilege of doing business, engaging in the professions, vocations, or callings and in the sale of goods, wares, merchandise incident thereto with the City of Buckner an annual license fee to defray costs in the amount, manner and form as follows:
A fee of fifty dollars ($50.00), not to include tax-exempt organizations.
[R.O. 2003 §605.120; CC 1979 §54.120; Ord. No. 656 §1, 3-7-2002]
Nothing in this Chapter contained shall be construed as authorizing any person to sell intoxicating liquors by virtue of said license.
[R.O. 2003 §605.140; CC 1979 §54.140; Ord. No. 656 §1, 3-7-2002]
All licenses or occupational taxes required to be paid by any ordinance of the City shall be deemed delinquent if not paid on the date such payment is due, and all persons, firms, or corporations so delinquent in the payment of such taxes shall be required to pay an additional ten percent (10%) of the tax found to be due for the first first month, or fraction thereof, and one percent (1%) per month for each month or fraction thereof thereafter such delinquency shall continue, for a minimum additional penalty of six percent (6%) in any one (1) year. The penalty provided for in this Section shall be in addition to any other penalty prescribed by ordinance.
[R.O. 2003 §605.150; C.C. 1979 §54.150; Ord. No. 656 §1, 3-7-2002]
It shall be unlawful for any person, firm or corporation to engage in a business, occupation, pursuit, profession or trade, or in keeping or maintaining any institution, establishment, utility, article or commodity, without first procuring and paying for a license so to do as required by this Chapter.
No person shall knowingly make a false statement in his application for a license as to any material fact therein contained, or as to other conditions or factors upon which the license fee is or shall be based.
[R.O. 2003 §605.160; C.C. 1979 §54.160; Ord. No. 656 §1, 3-7-2002]
The Board of Aldermen shall have the power to suspend or revoke any license granted under the terms and provisions of this Chapter whenever it shall be shown or whenever they have knowledge that a licensee hereunder is in violation of the terms and provisions of this Chapter or a licensee is conducting said business, occupation or calling in violation of any ordinance of the City of Buckner. Where action of suspension or revocation is to be taken pursuant to this Section, the licensee shall have five (5) days' written notice of the Board of Aldermen's intention to suspend or revoke the license prior to the hearing on such suspension or revocation, which notice shall be directed by certified U.S. Mail to the business office of licensee as shown on his application for license on file, and shall specify the grounds upon which the license is sought to be suspended or revoked. No license may be suspended for a period in excess of sixty (60) days.
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.
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.
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.
[Ord. No. 785 §2, 12-19-2007]
Any person, firm, co-partnership or corporation engaging in the sale of gasoline and/or diesel fuel is required, pursuant to Section 210.2360 of the Municipal Code of the City of Buckner, Missouri, to require pre-payment or pre-approval of sales of fuel prior to activation or authorization of any fuel-dispensing unit or fuel-pumping device.
The City shall not renew the business license required by Chapter 605 of the Municipal Code of the City of Buckner, Missouri, of any person, firm, co-partnership or corporation which has been convicted of, or whose employee or owner has been convicted of, a violation of Section 210.2360 of the Municipal Code of the City of Buckner, Missouri, for failure to require pre-payment or pre-approval of sales of fuel prior to activation or authorization of any fuel-dispensing unit or fuel-pumping device in the 12 months next preceding the renewal date of the expiring business license of the business.