[R.O. 2012 §605.010; Ord. No. 90-11-5 §1, 12-10-1990]
It shall be unlawful for any person, either as principal or
agent, to conduct, pursue, carry on, or operate within the City any
motor vehicle, or any trade, profession, calling, business, vocation
or occupation specified in this Chapter without paying in advance
the license tax as prescribed therefor in this Chapter.
[1]
State Law Reference — License taxes on certain businesses,
RSMo. §94.110.
[R.O. 2012 §605.012; Ord. No. 90-11-5 §2, 12-10-1990]
All licenses issued under the provisions of this Chapter shall
be subject to the licensee's compliance with all Zoning Requirements.
The (deputy) City Clerk shall have the power to revoke any license
for failure to comply with the Zoning Requirements and, upon application,
may refund the unused portion of the annual license fee paid for such
revoked license.
[R.O. 2012 §605.014; Ord. No. 90-11-5 §3, 12-10-1990]
A.
No
license or permit required or provided for in this Code or in any
ordinances of the City shall be issued by any City department, agency
or officer unless the City personal taxes and merchant's taxes of
the applicant for a license or permit have been paid in full as of
the date of his/her application; provided, that this Section shall
not apply to any tax that has been barred by the statute of limitations,
or to driver's licenses or dog licenses.
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. 2012 §605.016; Ord. No. 90-11-5 §4, 12-10-1990]
It shall be the duty of the Collector-Treasurer, assisted by
the City Clerk and such other officers of the City as may be authorized
to issue licenses or permits, to establish and promulgate rules and
regulations relative to an orderly method of checking unpaid personal
taxes and merchant's taxes in order to determine the amounts thereof
due and owing to the City by any applicant for a City license or permit.
All Officers, departments and agencies of the City shall cooperate
with the Collector-Treasurer in carrying out the purpose of this Section.
[R.O. 2012 §605.018; Ord. No. 90-11-5 §5, 12-10-1990; Ord. No. 94-6-1 §§I — II, 6-20-1995]
Except as may be otherwise provided in this Chapter, all licenses
granted under the provisions of this Chapter shall commence on the
date of issuance of such license and shall expire twelve (12) months
following the date of issuance.
[R.O. 2012 §605.020; CC 1973 §20-4]
The provisions of this Chapter shall apply to business licenses
and shall not apply to franchise taxes unless so specifically provided.
[R.O. 2012 §605.030; CC 1973 §20-5]
All licenses provided for by this Chapter shall be granted subject
to any other applicable provisions of this Code, State law or City
ordinance.
[R.O. 2012 §605.040; CC 1973 §20-6]
Every application for a license required by this Chapter shall
be made in writing to the City upon a form provided by the City. Such
application shall be accompanied by the required license tax, signed
either by the applicant or his/her agent and shall furnish all the
information as provided on the form.
[R.O. 2012 §605.050; CC 1973 §20-7]
Any person who shall wilfully make any false statement in any
application for a license under any Section of this Chapter shall
be guilty of an ordinance violation, and upon conviction shall be
fined and/or imprisoned in the discretion of the Court, which fine
shall not be less than the amount of tax specified under such Section,
and shall be in addition to the amount of the tax.
[R.O. 2012 §605.060; Ord. No. 90-11-5 §11, 12-10-1990]
All licenses or occupational taxes required to be paid by any
provision of this Code or other ordinance of the City shall be deemed
delinquent if not paid on the date such payment is due, and all persons
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 (1st) month or part thereof and one percent (1%) per month for
each month or part thereof thereafter such delinquency shall continue,
in addition to any other penalty prescribed for such delinquency.
[R.O. 2012 §605.063; Ord. No. 90-11-5 §12, 12-10-1990]
It shall be unlawful for any person to knowingly make a false
statement in his/her application for license as to his/her annual
gross receipts, or as to other conditions or factors upon which the
license fee is or shall be based.
[R.O. 2012 §605.065; Ord. No. 90-11-5 §13, 12-10-1990]
Any person found making a statement showing annual gross receipts
in an amount less than the true amount thereof in his/her application
for a license, or knowingly making a false statement as to any other
condition or factor upon which the license fee is or shall be based,
the effect of which would be to reduce the amount of such fee, shall,
in addition to all other penalties now provided by law, pay to the
Collector-Treasurer, upon demand therefor, the additional amount of
license fee found to be due, plus a penalty of twenty-five percent
(25%) of such additional amount, with interest on the additional license
fee of one percent (1%) per month for each month or major fraction
thereof after the date when the original license fee was due and payable
to the Collector-Treasurer and any license theretofore issued to any
such person shall be subject to revocation if so determined by the
City Council.
[R.O. 2012 §605.070; Ord. No. 90-11-5 §20, 12-10-1990]
Every merchant shall keep proper books, and such other records
as may be necessary to reflect the income derived from his/her business.
[R.O. 2012 §605.075; Ord. No. 90-11-5 §6, 12-10-1990]
All licenses issued by the City shall run in the name of the
City. They shall be signed by the City Clerk, and be attested by the
Seal of the City, and shall designate to whom issued, for what purpose
issued, the business, trade or avocation for which issued, the period
of time for which issued.
[R.O. 2012 §605.080; CC 1973 §20-13; Ord. No. 99-9-7 §§I, IV, 9-20-1999]
A.
The
City Collector shall not issue any license when the application therefor
is refused by the City Council where the approval of the Council is
required precedent to the issuance of such license. Nor shall the
Collector issue any license until the applicant therefor has complied
with every provision of this Chapter and every applicable provision
of this Code, State law and City ordinance, rule and regulation, including
liability. Workers' Compensation insurance is required if applicable.
B.
Every
license shall show on the face thereof the name of the licensee, the
nature of the business and the location thereof (provided said business
has a fixed location), the time for which issued, the amount of the
tax and penalty, if any, paid, and the class of such license.
C.
Any
license, requiring the approval of the City Council shall show approval
on the face of the same.
[R.O. 2012 §605.090; CC 1973 §20-15]
A licensee may apply to amend the license issued to him/her
to authorize the conduct of the same business or occupation at a location
different from that shown on such license upon request to the City
Collector.
[R.O. 2012 §605.100; CC 1973 §20-16]
No building permit shall be issued by the City to any contractor,
owner, or person in control of any real estate in said City for the
construction, erection, or remodeling of any residence, building,
bridge, stone work, sewer, street, sidewalk, parking lot, or other
structure, or any parts thereof, unless such contractor, owner, or
person in control of said real estate has applied for, obtained, and
paid for a license as herein required.
[R.O. 2012 §605.110; Ord. No. 90-11-5 §10, 12-10-1990]
No license granted under the provisions of this Chapter shall
be assigned or transferred. No refund of any part of a license fee
shall be made on any license by reason of the licensee discontinuing
or retiring from the business, calling or occupation for which such
license was issued.
[R.O. 2012 §605.120; Ord. No. 90-11-5 §8, 12-10-1990]
A separate license shall be obtained for each place of business
conducted, operated, maintained or carried on by every person engaged
in any occupation, calling, trade or enterprise, for which a license
is required by this Code or other ordinances of the City.
[R.O. 2012 §605.130; Ord. No. 90-11-5 §9, 12-10-1990]
Whenever any applicant for an occupation license, required by
this Chapter, is engaged in more than one (1) occupation or business
at the same address, such applicant may, at his/her option, in lieu
of making application and paying for 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; however,
the license fee for all such occupations or businesses shall be computed
on the basis of the total annual gross receipts of the applicant derived
from all of the occupations or businesses in which the applicant is
engaged at such address, and the only minimum license fee required
to be paid shall be the one for occupation or business license for
which application is made.
[R.O. 2012 §605.140; CC 1973 §20-21]
Any merchant, manufacturer, business or occupation which shall
sell or lease any portion of its place of business to another whose
sales will not be included in the return of the lessor, shall report
the fact of such sale or lease together with the name and address
of the purchased or leased in writing to the Collector. Such report
shall be made within five (5) days after such purchaser or lessee
has taken possession and shall include a general description of all
goods, commodities or ware dispensing devices installed on the premises
by such purchaser or lessee.
[R.O. 2012 §605.150; Ord. No. 90-11-5 §7, 12-10-1990]
Every person to whom a license is issued under the provisions
of this Chapter shall keep it conspicuously posted at the place of
business or on the vehicle for which such license is issued.
[R.O. 2012 §605.160; CC 1973 §20-23]
Upon satisfactory evidence that any licensee has lost any license
issued to him, or that said license has been destroyed, the City Collector
shall issue to such licensee a duplicate license.
[R.O. 2012 §605.170; CC 1973 §20-24]
Except as otherwise provided by this Code, the schedule of license
taxes hereinafter set out, or by State law, there shall be no exception
of any person for any reason from the payment of the license taxes
levied by this Chapter.
[R.O. 2012 §605.180; Ord. No. 93-8-2 §1, 8-23-1993]
Evidence of Workers' Compensation Insurance prior to license
issuance. No license required under the provisions of this Chapter
shall be issued by the Finance Department 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
to the Department.
[R.O. 2012 §605.190; CC 1973 §20-28]
No change in the name of the firm, partnership or corporation,
nor the taking in of a new partner, nor the withdrawal of one (1)
or more of the firm, shall be considered as commencing business or
transferring the personal privilege of the license; so long as one
(1) or more of the partners or stockholders remain in the business,
the business shall be regarded as continuing for the purpose of license
taxation.
[R.O. 2012 §605.200; CC 1973 §20-29; Ord. No. 90-11-5 §14, 12-10-1990]
A.
Any
license issued under this Chapter shall be subject to revocation or
suspension for a definite or indefinite time by the City Council,
without refund of any part of the tax paid, if the licensee or manager
or person in charge of the business or employee shall violate any
applicable provision of this Code, State law, or City ordinance, rule
or regulation; or if, in the judgment of the Council, the licensee
does, by reason of his/her nature of the manner or place in which
the business is conducted constitute a nuisance or is a menace to
good order or to the public health, safety, or morals. Upon the revocation
or suspension of any such license, it shall be unlawful for the person
to whom such license was granted to continue to conduct such business.
B.
Except
as may be provided otherwise in this Code, any Officer authorized
under this Code to issue a license or permit may suspend or revoke
a license or permit issued by him, for violation of any provision
of law or of this Code or other City ordinance or any term or condition
of such license or permit. Licensees and permittee affected by this
Section may appeal such suspension or revocation to the City Council
and have the right to a public hearing. The action of the City Council,
following such public hearing, if a hearing has been requested shall
be final, subject only to any right of appeal as may be provided by
law.
[R.O. 2012 §605.205; Ord. No. 90-11-5 §15, 12-10-1990]
It shall be the duty of the Collector-Treasurer to collect all
money for licenses issued under this Chapter, and he/she shall keep
a complete and accurate account and list of all licenses issued by
him/her under the provisions of this Code and the amounts collected
by him/her in payment thereof so that at any time such list or account
will clearly show what licenses have been issued and for what purpose,
the vehicle, the business, trade or profession for which issued, the
period of time for which issued and the amount paid therefor.
