City of Warsaw, MO
Benton County
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Table of Contents
Table of Contents
It shall be unlawful for any person, firm or corporation to engage in any business or occupation in the City of Warsaw without having first applied for and obtained a license to conduct such business or occupation from the City Clerk and without paying the license fee therefor, all as provided for in this Chapter.
[Ord. No. 2009-20 §1, 5-4-2009; Ord. No. 283 § 1, 5-23-2017]
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.
[CC 1978 §54.080; Ord. No. 559 §1, 6-23-1982; Ord. No. 95-786 §2, 6-19-1995; Ord. No. 96-814 §2, 4-15-1996;Ord. No. 283 § 2, 5-23-2017]
The persons, firms and corporations enumerated in the Section are, upon payment to the City of Warsaw, Missouri, of the amounts levied upon such persons, firms and corporations in this Section, licensed to engage in the businesses, trades or avocations described and enumerated in the Section and such other business, trades or professions as such person, firm or corporation may be engaged in upon the effective date of this Section:
Personal Services: forty dollars ($40.00).
Professional/Business Services: sixty dollars ($60.00).
Convenience Stores: seventy-five dollars ($75.00).
Contractors/Subcontractors: sixty dollars ($60.00).
Food Services: forty dollars ($40.00).
Retail "A": two hundred twenty-five dollars ($225.00).
Retail "B": sixty dollars ($60.00).
Retail "C": forty dollars ($40.00).
Lodging "A": one hundred twenty dollars ($120.00).
Lodging "B": forty dollars ($40.00).
Automobile "A": forty dollars ($40.00).
Automobile "B": seventy-five dollars ($75.00).
Manufacturing/Industrial: sixty dollars ($60.00).
Any business or vocation or trade not classified here will require a special application for a license to be filed with the City Clerk and brought by him/her before the Board of Aldermen for levy and approval.
Any business, trade or a vocation heretofore classified that operates a widely different trade, business or vocation, other than that which this Section classifies, shall be levied an additional sum as decreed by the Board of Aldermen.
Penalty For Delinquent Business License Renewals. If the annual business license renewal is not paid within thirty (30) days after it becomes due and payable, as set out in this City Code Section, the same shall be subject to a penalty in the amount of five percent (5%) of the amount due on the license with an additional five percent (5%) for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent (25%). If payment is not made sixty (60) days after it becomes due the business shall be subject to non-operating status within payment.
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 the event any licensee, as provided for herein, shall move his/her place of business from one location to another location within the City, said licensee shall submit a statement of the fact of such change to the City Clerk who may transfer such license as to location only. In no event, however, shall such license be transferred from one person to another or from the kind of business or occupation originally licensed to another type of business or occupation.
The term of the licenses issued pursuant to the provisions of this Chapter shall be from July first (1st) of one (1) year to June thirtieth (30th) of the succeeding year. In the event any licensee hereunder shall commence business on or after July first (1st), the City Clerk shall issue such license at the rate of one-twelfth (1/12) of the license fee for each month period of July first (1st) to June thirtieth (30th) or fraction thereof.
All applications for renewal of a license provided for herein shall be filed no later than June first (1st) of each year.
Each license issued 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. If there is no place of business, said license shall be carried on the licensee's person.
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 Warsaw.
Any license issued by the City pursuant to the provisions of this Chapter may be revoked by the Board of Aldermen for any of the following reasons, as well as for any other reasons specified in this Chapter:
Any failure to comply with or any violation of any provisions of this Chapter, or any other ordinance of the City regulating the business, occupation or activity licensed, or the Statutes of the State of Missouri by any licensee.
Violation of the terms and conditions upon which the license was issued.
Failure of the licensee to pay any tax or obligation due to the City.
Any misrepresentation or false statement in the application for a license required herein.
Failure to display the license required herein.
Revocation of any license shall be in addition to any other penalty or penalties which may be imposed pursuant to these provisions.
In any case in which a complaint has been made to the Board of Aldermen, or in which the Board of Aldermen have on their own determined that cause may exist for the revocation of a license under the provisions of this Chapter, the following procedures shall be followed:
The Board of Aldermen shall set a date for a hearing to consider the question of revocation.
At least ten (10) days prior to said hearing, written notice shall be mailed to the licensee, by certified 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.
During the pendency of this hearing before the Board of Aldermen, the licensee shall be permitted to continue the operation of his/her business.
At the hearing set by the Board of Aldermen, the Board of Aldermen shall hear all relevant and material evidence justifying the retention of the license.
The licensee may be present in person and/or by his/her attorney and may present evidence.
After hearing the evidence presented, the Board of Aldermen shall vote on the issue of whether the subject license shall be revoked.
The affirmative vote of a majority of the Board of Aldermen shall be necessary to revoke any license.
Notwithstanding the provisions of Subsection (A), in any case in which the Statutes of the State of Missouri mandate that a license be revoked for any reason, then said license shall automatically be revoked without the necessity of any further action on behalf of the City.
[Ord. No. 275 §§ 1 — 2, 2-21-2017]
[CC 1978 §54.040]
A separate license shall be obtained for each place of business operated by a licensee under this Chapter.
[CC 1978 §54.050]
Every business engaging in more than one (1) type of business or occupation where all such occupations are operated as one (1) business under the same management and at the same location may pay one (1) license fee, such fee to be determined by the Board of Aldermen.
[CC 1978 §54.060; Ord. No. 2009-20 §2, 5-4-2009]
No license shall be issued until all personal property taxes, all real estate taxes, all license taxes and all other special charges due the City from said applicant, such as water connection charges, shall have been paid.
No license shall be issued until a Missouri tax clearance verification is provided thru the Missouri Department of Revenue office either with the application, new or renewal, or can be documented by staff through access to the online process for that purpose.
The statement of no tax due will verify that the retail business has filed and paid all of its sales and withholding tax obligations. If a business does not make retail sales, it is not required to present a statement of no tax due in order to issue a license.
[CC 1978 §54.070]
The City Clerk shall keep a complete record of all licenses issued showing the name and address of the licensee, the nature of the license, and the date of issue and the expiration of such license.
[Ord. No. 559 §4, 6-23-1982]
No person, firm or corporation shall engage in the sale of goods, wares and merchandise at any store, stand or place occupied for that purpose, nor as a peddler carry merchandise from place to place for sale, nor operate any taxi service within the City of Warsaw, Missouri, until they have been granted a license by the City of Warsaw, Missouri, for that purpose. Wholesale transactions by which goods, wares and merchandise are delivered for resale are exempted from the provisions of this Section. Sale of goods of the seller's own production, where sales are made by the producer, are exempted from the provisions of this Section. A "producer" shall be defined as any member of the producer's household under this Section.
[Ord. No. 2005-10, 3-7-2005]
The City of Warsaw, Missouri, (hereinafter referred to as "City") hereby establishes an occupation tax on every electric company and every other person, firm or corporation, their successors and assigns, owning, operating, controlling, leasing or managing any electric plant or system generating, manufacturing, selling, distributing or transporting electricity (hereinafter referred to as "energy providers"). Energy providers shall collect from their customers, but not from the City of Warsaw, located within the corporate limits of the City of Warsaw and pay to the City an amount equal to five percent (5%) of gross receipts derived from the sale, distribution or transportation of electricity delivered within the present or future limits of the City. "Gross receipts", as used herein, are revenues received from the sale, distribution or transportation of electricity, after adjustment for the net write-off of uncollectible accounts and corrections of bills theretofore rendered.
The amount paid by energy providers shall be in lieu of, and energy providers shall be exempt from, all other occupation, license, excise or right-of-way permit fees or taxes that the City may impose for the rights and privileges herein granted or for the privilege of doing business within the City, and in the event any such fee, charge, license, tax or assessment shall be imposed by the City, the payment to be made in accordance with the provisions of this Section shall be reduced in an amount equal to the annual burden of such fee, charge, license, tax or assessment imposed upon the energy providers. Ad valorem property taxes imposed generally upon all real and personal property within the City shall not be deemed to affect the obligation of the energy providers under this Section.
Any consideration hereunder shall be reported and paid to the City by energy providers on a monthly basis. Such payment shall be made not more than thirty (30) days following the close of the period for which payment is due. Initial and final payments shall be prorated for the portion of the period at the beginning and end of the term of this Section.
Energy providers shall list the local occupation tax collected from customers as a separate item on bills for utility service issued to customers. If at any time the Missouri Public Service Commission or other authority having proper jurisdiction prohibits such recovery, then energy providers will no longer be obligated to collect and pay the occupation tax herein contemplated.
The City shall provide copies of annexation ordinances to energy providers on a timely basis to ensure appropriate occupation tax collection from customers within the corporate limits of the City.
The City shall have access to, and the right to examine during normal business hours, those of energy providers' books, receipts, files, records and documents that are necessary to verify the correctness of payments due hereunder. If it is determined that a mistake was made in the payment of any occupation tax required hereunder, such mistake shall be corrected promptly upon discovery, such that any underpayment by energy providers shall be paid within thirty (30) days of the recalculation and any overpayment by energy providers shall be discounted from the next payment(s) due.
[Ord. No. 2008-17 §1, 5-5-2008]
Every supplier of telephones and every person engaged in the business of providing telephone and telecommunications services or similar services, whether through wire or wireless transmissions, but excluding direct broadcast satellite services and any similar services which local governments are pre-empted or prohibited from taxing under applicable Federal or State law, in the City shall pay to the Director of Finance a monthly license fee on or before the twenty-fifth (25th) of each month for the preceding month at the rate of two percent (2%) of the gross receipts derived from the transaction of business in the City for each monthly period.