Cross References — As to dog licenses, §§210.100 — 210.110; as to license for moving of buildings, §§500.110 — 500.160; as to finance and taxation regulations generally, ch. 135; as to payment of taxes, fees, etc., as being prerequisite to issuance of license, §135.030; valid operator's license required, §380.020; as to display of state vehicle license plates, §380.060; as to city motor vehicle licenses, §380.170 et seq.
[R.O. 2010 §605.010; CC 1970 §14-1; Ord. No. 1489 §§1-1 — 1-7, 3-24-1970; Ord. No. B14-22, 10-17-2022]
For the purposes of this Chapter, the following words and phrases shall have the meanings respectively ascribed to them by this Section:
ANNUAL GROSS RECEIPTS
Gross receipts during the license year.
BUSINESS or OCCUPATION
Every person, firm, association or corporation, their lessees, and their trustees or receivers appointed by any court whatsoever, engaged in any business, occupation, pursuit, profession or trade, or in keeping or maintaining of any institution, establishment, article, utility or commodity specified in this Chapter or in any other provision of this Code or in any ordinance of the City, within the City; except as may be otherwise provided by ordinance or this Code.
FEE
All license and permit fees and taxes levied on or required to be paid, as herein provided, by any merchant, business, or occupation.
GROSS RECEIPTS
The aggregate amount of all sales and shall include the receipt of cash, credits and property of any kind or nature without any deduction therefrom on account of the cost of any items sold, the cost of any materials used or of any labor, service costs, interest paid or payable or any losses or any other expenses whatsoever; provided, that the following shall be excluded from any computation of gross receipts if the books of account segregate the amounts so as to reflect such exclusions:
1. 
Receipts of taxes levied by State and Federal Governments and collected by the seller.
2. 
Sales for delivery outside the State to non-residents of the State.
3. 
Receipts of traded merchandise recorded as cash receipts and resold and recorded as a sale upon such resale.
4. 
Interdepartmental sales within the organization of the seller.
5. 
Such part of the sales price of property returned by the purchaser as is refunded either in cash or by credit.
6. 
Receipts of refundable deposits; except, that portion of refundable deposits forfeited and taken into the gross receipts of the seller.
HOME-BASED BUSINESS
Any business operated in a residential dwelling involving the performance of home-based work that manufactures, provides, or sells goods or services and that is owned and operated by the owner or tenant of the residential dwelling.
HOME-BASED BUSINESS, NO IMPACT
A home-based business qualifies as a no impact home-based business if:
1. 
The total number of employees and clients on-site at one (1) time does not exceed the occupancy limit for the residential dwelling; and
2. 
The activities of the business:
a. 
Are limited to the sale of lawful goods and services;
b. 
May involve having more than one (1) client on the property at one (1) time;
c. 
Do not cause a substantial increase in traffic through the residential area;
d. 
Do not violate any parking regulations established by the political subdivision;
e. 
Occur inside the residential dwelling or in the yard of the residential dwelling; and
f. 
Are not visible from the street.
HOME-BASED WORK
Any lawful occupation performed by a resident within a residential home or accessory structure, which is clearly incidental and secondary to the use of the dwelling unit for residential purposes and does not change the residential character of the residential building or adversely affect the character of the surrounding neighborhood.
HOME OCCUPATION
Any occupation in connection with a home-based business and the performance of home-based work for which there is no sign or display that will indicate from the exterior that the building is being utilized in whole or in part for any purpose than that of a dwelling; it does not cause a substantial increase in traffic through the residential area; it does not violate any parking regulations established by the City; it occurs solely inside the residential dwelling or in the rear yard of the residential dwelling; it is not visible from the street; and no mechanical equipment shall be used except such as is permissible for purely household purposes.
LICENSE
All licenses and permits required to be secured or had, as herein provided, by any merchant, business, or occupation.
LICENSE YEAR
Shall begin on January first (1st), or, in the case of those newly established, at the beginning of doing business, and shall end on the December thirty-first (31st) next; except, that any merchant, business or occupation whose license fee is computed on the basis of annual gross receipts may, but only upon prior approval by the City Clerk, elect a license year which shall coincide with the merchants, business or occupation's accounting and Federal tax fiscal year.
MERCHANT
Every person, firm, association or corporation, their lessees, and their trustees or receivers appointed by any court whatsoever, engaged in the selling of any goods, wares or merchandise at any store, stand or place occupied for that purpose within the City; except as may be otherwise provided by ordinance or this Code.
[R.O. 2010 §605.020; CC 1970 §14-2; Ord. No. 1489 §1-8, 3-24-1970; Ord. No. B14-22, 10-17-2022]
A. 
Every merchant, business or occupation, other than a no impact home-based business, before operating as such, or, if not now licensed, before continuing as such, shall make application for, and procure and pay for, a license therefor, to the City Clerk, pursuant to the provisions set forth in this Chapter or as otherwise provided by ordinance or this Code, and the merchant, business or occupation shall set forth truly all information required by the application.
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. 2010 §605.030; CC 1970 §14-3; Ord. No. 1489 §1-9, 3-24-1970; Ord. No. B10-13 §7, 12-2-2013; Ord. No. B14-22, 10-17-2022]
A. 
Flat Fee. Any business, profession, occupation, or trade conducted within a residential property, other than a no impact home-based business and except as otherwise provided by Code or ordinance, shall pay within one (1) month after the beginning of the license year an annual license fee of twenty-five dollars ($25.00). Such fees shall be due and payable at the time of commencing of operations or business in the City and thereafter within one (1) month after the beginning of the license year. This license fee shall not be prorated for less than a full year.
B. 
Gross Receipts. Every merchant, business or occupation in the City required to pay a license fee based on gross receipts, and except as provided for elsewhere in this Code or ordinances of the City, shall pay an annual license fee based on the actual gross receipts of such merchant, business or occupation for the entire preceding license year, and any merchant, business or occupation commencing operations or business in the City during any license year shall pay at the time of such commencement a license fee based on estimated gross receipts for the remainder of the license year which shall be filed by such merchant, business or occupation at or before the time of commencement, and the parties shall, within one (1) month after the end of such prorated license year, file an estimated return for the ensuing license year and pay at that time a license fee based on the estimate, provided that within one (1) month after the end of each of the periods of estimated gross receipts, such merchant, business or occupation shall file a statement of actual gross receipts and shall pay an additional tax, if any, based on the actual gross receipts, provided that any payment of a license fee based on estimated or actual gross receipts which shall be in excess of the amount due to the City shall not be refunded, except in the case of cessation of operations or business, but shall be applied as a credit for the license fee for the ensuing year.
[R.O. 2010 §605.050; CC 1970 §14-5; Ord. No. 1489 §1-11, 3-24-1970]
A separate license shall be obtained for each stand, store or place of business conducted, operated or maintained by every merchant, business or occupation for which a license is required, and the City Clerk shall be notified of any change of address within seven (7) days after such change.
[R.O. 2010 §605.060; CC 1970 §14-6; Ord. No. 1489 §1-12, 3-24-1970]
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/her option, in lieu of making application and paying for a separate 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. 2010 §605.070; CC 1970 §14-7; Ord. No. 1489 §1-13, 3-24-1970]
Any merchant, business or occupation which shall sell or lease any portion of its stand, store or 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 purchaser or lessee in writing to the City Clerk. 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 in the premises by such purchaser or lessee.
[R.O. 2010 §605.080; CC 1970 §14-8; Ord. No. 1489 §1-14, 3-24-1970]
The City Clerk shall prescribe the form of all licenses and applications therefor and shall receive the applications and issue the licenses, however, except as otherwise provided by ordinance or this Code, no license shall be valid for any purpose unless signed by the City Administrator and City Clerk.
[R.O. 2010 §605.100; CC 1970 §14-10; Ord. No. 1489 §1-16, 3-24-1970]
The City Clerk shall keep a complete record of all licenses issued, showing the nature of the license, its date of issuance and to whom issued and address for which issued.
[R.O. 2010 §605.110; CC 1970 §14-11; Ord. No. 1489 §1-17, 3-24-1970]
All licenses granted by the City shall be carefully preserved at the address for which issued as shown thereon and be available for examination during normal business hours by any duly authorized agent of the City.
[R.O. 2010 §605.120; CC 1970 §14-12; Ord. No. 1489 §1-18, 3-24-1970]
The City Clerk, or any deputy or agent or certified public accountant employed by him/her, 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, for the purpose of determining the truthfulness and accuracy of any statements made by the applicant in his/her application for license or in the payment of this license tax.
[R.O. 2010 §605.130; CC 1970 §14-13; Ord. No. 1489 §1-19, 3-24-1970]
Every person for whom a license is provided herein, the amount of which license is to be computed upon the annual gross receipts of such person, shall furnish the City with a correct statement in writing, showing the amount of such annual gross receipts, which statement shall not be made public or used by the City except for the purpose of establishing a correct basis for fixing and collecting the amount of the license herein provided. All books of account showing the amount of such annual gross receipts shall be open to the inspection of the City Officials charged with the duty of issuing the license herein provided and collecting for the same, and the issuance of any such license may be withheld until all the requirements have been fulfilled.
[R.O. 2010 §605.150; CC 1970 §14-15; Ord. No. 1489 §1-21, 3-24-1970; Ord. No. 17-96 §1, 9-16-1996]
A. 
Delay In Payment. All license fees provided for in this Chapter or elsewhere in this Code, or by ordinance shall be deemed delinquent if not paid on the date due and payable and any merchant, business or occupation so delinquent shall be required to pay to the City Clerk an additional ten percent (10%) of the amount due for the first (1st) month of the delinquency and one percent (1%) for each month or part thereof that the delinquency shall thereafter continue, in addition to any other penalty prescribed herein.
B. 
False Statements Causing Reduction In Payment. Any merchant, business or occupation which shall make a false statement which shall cause a reduction in any license fee shall be required to pay to the City Clerk the additional amount due, plus a penalty of twenty-five percent (25%) of such additional amount, plus one percent (1%) interest per month or fraction thereof on such additional amount from the date originally due, in addition to any other penalties prescribed herein.
C. 
Revocation. Any failure to comply with, or any violation of, any provision of this Chapter, by any licensed merchant, business or occupation, shall be cause for revocation of such license by the Board of Aldermen upon recommendation of the City Administrator, and the revocation shall be in addition to any other penalties prescribed herein.
D. 
Non-Compliance Or Violation A Misdemeanor. Any failure to comply with, or any violation of, any provision of this Chapter, shall be a misdemeanor and each day such failure to comply or such violation continues shall be deemed a separate offense.
E. 
Action By The Prosecuting Attorney And Police Department. In the case of any non-compliance or violation of this Chapter, the Prosecuting Attorney shall, at the request of the City Administrator, file a complaint in the Municipal Court of the City of Glendale asking that the Court impose a fine and also requesting the Court to issue an order requiring the business which is in non-compliance or violation of this Chapter to suspend its operations until such business obtains a license and pays all applicable delinquent fees and fines. The Police Department of the City of Glendale shall serve a copy of any such complaint filed by the Prosecuting Attorney and a notice of the date of the hearing on the owner, manager or other employee of such business.
F. 
Suspension Of Business Operations In The City. If pursuant to a complaint filed by the Prosecuting Attorney under Subsection (E) of this Section, there is a showing of any non-compliance or violation of this Chapter, including without limitation, the failure to obtain a license or any renewal thereof or continuing operations after such license has been revoked pursuant to this Section, the Municipal Court of the City shall have authority to issue an order requiring such business to suspend its operations in the City until such business obtains a license and pays all applicable delinquent fees and fines. The Police Department of the City shall serve a copy of any order issued by the Municipal Court of the City on the owner, manager or other employee of such business, and the Police Department of the City shall have the authority to close down the business pursuant to such order.
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 Glendale.
[R.O. 2010 §605.160; CC 1970 §14-17; Ord. No. 1489 §1-23, 3-24-1970; Ord. No. B10-13 §8, 12-2-2013]
All businesses and occupations, as defined in this Chapter, and except as otherwise provided by this Code, by ordinance or by statute of the State of Missouri, shall pay to the City Clerk, at such times as provided in this Chapter, a minimum annual license fee of twenty-five dollars ($25.00) or annual license fees of one dollar ($1.00) for one thousand dollars ($1,000.00) of gross receipts in accordance with Section 605.030, whichever is greater.
[1]
Editor's Note: Former Section 605.170, Fees — Other Businesses and Occupations, adopted and amended by R.O. 2010 §605.170; CC 1970 §14-18 and 3-24-1970 by §1-24 of Ord. No. 1489, was repealed 12-2-2013 by §8 of Ord. No. B10-13.
[R.O. 2010 §605.180; CC 1970 §14-16.1; Ord. No. 6-73 §1, 2-27-1973]
All banks and savings and loan companies, except such Federal Banks as shall be exempt from City taxation, shall pay to the City Clerk an annual license fee of five hundred dollars ($500.00) and shall pay no other license fee based on gross business or otherwise.
[R.O. 2010 §605.190; CC 1970 §14-17.1; Ord. No. 6-82 §1, 3-23-1982]
Any business in the City maintaining an electronic game or pinball game shall pay a license fee of twenty-five dollars ($25.00) per year for each such game maintained in such business. No business shall keep or maintain more than a total of three (3) such electronic and/or pinball games in its business quarters.
[R.O. 2010 §605.200; C.O. 1948 c. 10 §6-1; CC 1970 §14-19; Ord. No. 864 §1, 9-9-1949]
Any builder or contractor in the business of constructing or erecting homes, residences or commercial buildings of any nature whatsoever shall, before being issued a permit for the construction of any homes, residences or commercial buildings in the City and before commencing the work thereon, secure from the City Clerk, in such form as the City Clerk shall provide, a license to do such building and construction work in the City. Notwithstanding the provisions of Section 605.010 hereof, such license shall expire one (1) year from the date of issue. The fee therefor shall be twenty-five dollars ($25.00).