Cross Reference — As to authority to levy and collect license taxes, see §
140.130 of this code.
[Ord. No. 6.502(A) §20, 6-3-1991; Ord. No. 2006-001 §§1 — 2, 1-3-2005; Ord. No. 18.126 §§1 — 2, 10-5-2015]
A. Except as otherwise set forth herein, or as may be exempt from acquiring
a business license by virtue of State law, no person, firm, company
or corporation of any type shall engage in business as a merchant
in the City of California without first procuring and having a currently
effective business license, paying the license fee prescribed in and
complying in all respects with the provisions of this Article. When
any person first engages in business in the City of California as
a merchant or in any business noted above, he/she shall apply to the
office of the City Clerk for a license and concurrently pay the license
fee as provided in this Article. Thereafter, on or before the first
day of the month in which said license is due for renewal, such person,
firm or entity shall pay the license fee due (if any) for the license
year to the office of the City Clerk.
B. The City Clerk shall establish an application to be completed by
the prospective licensee; said application shall include, at a minimum,
the following information:
1.
The nature of the enterprise;
2.
Each address at which business will be conducted;
3.
Type of business ownership (individual, partnership, corporation,
LLC);
4.
Name of each owner, partner, or corporate officer;
5.
Missouri State sales tax number and a copy of the sales tax
license;
6.
A requirement that the applicant be current on obligations due
to the City of California, including taxes of any kind;
7.
A requirement that the applicant provide general liability insurance
and information as to the date on which the applicant's general
liability insurance expires;
8.
If the applicant is a contractor as defined under Missouri Workers'
Compensation Statutes, a requirement that the applicant comply with
Missouri Workers' Compensation law and provide that a copy of
the certificate of proof of insurance be provided;
9.
If the applicant is not in compliance with the requirements
set forth above, or is unable to provide proof of such compliance,
the license will not be issued or renewed;
10.
A requirement that the applicant disclose whether it does or
will discharge any wastewater into the City wastewater system, other
than from restrooms;
11.
A statement that if the applicant business is located within
the corporate limits of the City of California, Missouri, that no
license shall be issued until all relevant real estate and personal
property taxes relating to the business have been paid in full.
C. No business license shall be issued by the City Clerk unless the
information requested and required as stated above is provided to
the City Clerk.
D. Businesses owned and operated by someone under the age of eighteen
(18) years are exempt from these requirements.
E. Festivals, fundraisers and like events sponsored by (and advertised
as an activity substantially benefitting) a not-for-profit 501c3,
a school, or community-wide fundraiser or benefit will be exempt from
these requirements to obtain a business license.
F. A for-profit organizer of a festival or trade show shall obtain an
event license for the event, which event license shall cost twenty-five
dollars ($25.00) per one event, unless otherwise exempt. The organizer
shall be responsible for and pay a business license fee of five dollars
($5.00) for each individual vendor at such event (unless that vendor
already has a business license with the City of California, in which
case no additional license would be required for that vendor). The
organizer (for profit) is required to have a general liability insurance
policy in effect providing liability coverage for the event. The organizer
will be responsible for and pay the vendor fees due to the City within
forty-eight (48) hours (business hours) after commencement of the
event. The organizer will notify the City Clerk of the pending event
upon advertisement or announcement of the event or within twenty-one
(21) days of the event, whichever first occurs.
G. Craft vendors will be required to meet the requirements of this Section
in the event the vendor participates in, organizes, or sells at three
non-exempt events in a calendar year, effective with the third event.
H. Individual stall or floor vendors in an enclosed antique mall are
not required to meet the requirements of this Section; the operator
of the enclosed antique mall must meet the requirements of this Section.
[Ord. No. 605.031 §§1 —
3, 1-5-2009]
A. The
City shall require any business where goods are sold at retail, prior
to issuance of or renewal of any City occupation license required
for conducting business, to provide a statement from the Missouri
Department of Revenue showing the applicant has no tax due under Sections
143.191 to 143.265, RSMo., or Sections 144.010 to 144.510, RSMo.
B. The
City, through its duly authorized employee(s), may receive and/or
perform the inspection or audit of the records of the State of Missouri
pertaining to the requirement that all merchants (engaged in the sale
of goods at retail) be current in the payment of sales and use tax
before obtaining or renewing a business license. The authorized employee
shall comply with Sections 144.121, 114.122 and 32.057, RSMo., relating
to the strict confidentiality of all records of the Missouri Department
of Revenue. Misuse of information obtained by the employee, or access
of the records for any proper purpose, shall be grounds for disciplinary
action including termination.
C. The
Mayor is hereby authorized and directed to execute any document required
by the Missouri Department of Revenue relating to the City's request
for information of local license issuance and renewal and no tax due
information. Further, the Mayor and Board are authorized to designate
an individual (or individuals) to receive or request the information
from the Missouri Department of Revenue.
[Ord. No. 6.502 §§1 —
2(19), 6-5-1967; Ord.
No. 16.102 §1, 4-6-1981; Ord. No. 4.111 §1, 11-3-2008; Ord. No. 18.126 §§1,
3, 10-5-2015]
There shall be levied and collected upon every license issued
under the provisions of this Article, and before the same shall be
delivered, a license fee as follows:
Type of Business
|
Fee
|
---|
Upon all businesses and occupations for which the power to regulate,
license, and to levy and collect a license tax is authorized under
Section 94.270, RSMo., and which is not otherwise specifically set
forth herein
|
$25.00 per year
|
Agents
|
$25.00 per year
|
Antique mall (operator)
|
$25.00 per year
|
Architects
(maintaining an office in the City)
|
$25.00 per year
|
Auctioneers
(maintaining an office in the City)
|
$25.00 per year
|
Auto agencies and dealers
|
$25.00 per year
|
Public garages
|
$25.00 per year
|
Auto repair shop
|
$25.00 per year
|
Combination of above 3
|
$25.00 per year
|
Banks
|
$25.00 per year
|
Billiard tables
|
$25.00 per year
|
Bill posters
|
$25.00 per year
|
Boxing and sparring exhibitions
|
$25.00 per event
|
Bowling alleys
|
$25.00 per year
|
Car wash
|
$25.00 per year
|
Circus
|
$25.00 per day
|
Circus parade
|
$25.00 per event
|
Cleaners
|
$25.00 per year
|
Concerts
|
$25.00 per day
|
Construction
|
$25.00 per year
|
Day care provider (non-family)
|
$25.00 per year
|
Drays
|
$25.00 per year
|
Electricians
|
$25.00 per year
|
Engineer
(maintaining an office in the City)
|
$25.00 per year
|
Equestrian performance
|
$25.00 per event
|
Excavation
|
$25.00 per year
|
Fortune-tellers
|
$25.00 per year
|
Funeral and mortuary services
|
$25.00 per year
|
Gas companies
|
$25.00 per year
|
Heating, cooling HVAC company
|
$25.00 per year
|
Hotels
|
$25.00 per year
|
Insurance companies
|
$25.00 per year
|
Insurance agents or broker
(maintaining an office in the City)
|
$25.00 per year
|
Insurance agent, real estate dealer or broker or loan agent
or combination of same
(maintaining an office in the City)
|
$25.00 per year
|
Landscape
|
$25.00 per year
|
Laundries
|
$25.00 per year
|
Liquor*
|
$25.00 per year
|
*Reference is to the business license for the liquor sales only.
Liquor licenses are addressed separately in the code.
|
Loan companies or loan agents
|
$25.00 per year
|
Manufacturers
|
$25.00 per year
|
Menageries
|
$25.00 per day
|
Mercantile agents
|
$25.00 per year
|
Merchants
|
$25.00 per year
|
Oil dealers
|
$25.00 per year
|
Omnibus
|
$25.00 per year
|
Open houses and moving picture shows
|
$25.00 per year
|
Parades and exhibitions
|
$25.00 per event
|
Peddlers
|
$25.00 per year
|
Photographers
|
$25.00 per year
|
Pistol galleries
|
$25.00 per year
|
Plumbers
|
$25.00 per year
|
Pool tables
|
$25.00 per year
|
Public buildings
|
$25.00 per year
|
Public halls
|
$25.00 per year
|
Real estate agent
(maintaining an office in the City)
|
$25.00 per year
|
Shows and amusements
|
$25.00 per event
|
Telecommunications business license fee
|
See Section 605.130 of this Chapter
|
Ten pin alleys
|
$25.00 per year
|
Termite and pest control
|
$25.00 per year
|
Traveling and auction stores
|
$25.00 per event
|
Transfer and all other vehicles
|
$25.00 per year
|
Tree surgeon, trimming
|
$25.00 per year
|
Home-based businesses
|
$25.00 per year
|
Veterinarian
(maintaining an office in the City)
|
$25.00 per year
|
[Ord. No. 6.502(A) §21, 6-3-1991; Ord. No. 18.126 §§1, 4, 10-5-2015]
Every person conducting any business, industry or enterprise
for which no license is specified in this Article and any other provisions
of this Article or in any other ordinance of the City which the City
has authorized to tax under the Statutes of the State of Missouri
shall procure a license from the office of the City Clerk and pay
a license fee of twenty-five dollars ($25.00) per year for the same.
[Ord. No. 6.502(A) §22, 6-3-1991; Ord. No. 18.126 §§1, 5, 10-5-2015]
A separate license shall be obtained for each place (location)
of business conducted, operated, maintained or carried on by every
person engaged in any business for which a license is required by
this Article. The office of the City Clerk of the City of California
shall be notified of any change of address of such place of business
within one (1) week of any such change. Nothing contained in this
Section shall be deemed to require the holder of a business license
to obtain another license for the purpose of being an exhibitor at
a trade show within the City limits of California, Missouri. A business
location which hosts business ventures which meet distinct definitions
but which are related in service and which are all owned and operated
by the same person or persons shall not be required to obtain a separate
license for each part of the united operation.
[Ord. No. 6.502(A) §23, 6-3-1991; Ord. No. 18.126 §§1, 6, 10-5-2015]
The office of the City Clerk of the City of California shall
notify the holder of any license issued under this Article of the
date of expiration of such license by giving notice thereof in person
or by mail thirty (30) days after the date of expiration of the license;
provided, that the failure of the City Clerk of the City of California
to so notify such holder of a license shall not excuse any licensee
for failure to make a timely renewal of such license. The City Clerk
of the City of California may defer the issuance of a license to a
merchant or business and refer the application therefor to the Chief
of Police for investigation if he/she believes that issuance of the
license would violate this Article or any of the other ordinances
of the City of California, and the City Clerk shall not issue a license
if the issuance thereof would constitute a violation. No license required
under the provisions of this Article shall be issued by the City Clerk
to any person until all personal taxes, merchant's or manufacturer's
ad valorem taxes, licenses or permit fees due and unpaid and all penalties
thereon and any other financial obligations due from the person to
the City of California have been paid. The applicant must include
the sales tax license number issued by the State of Missouri and a
tax clearance letter from the Department of Revenue of the State of
Missouri as evidence that the debts have been satisfied. All licenses
shall be due and shall renew annually hereafter or the first day of
July of each year. For those licenses due subsequent to the adoption
of this Section, and prior to July 1, 2016, the City Clerk shall adjust
the license due by assessment of the annual fee on a prorated basis
for the additional time covered up to the day of July 1, 2016.
[Ord. No. 6.502(A) §24, 6-3-1991; Ord. No. 18.126 §§1, 7, 10-5-2015]
All licenses required to be paid by this Article shall be deemed
delinquent if not paid on the date such payment is due, and all persons
so delinquent in the payment of such license shall be required to
pay an additional ten percent (10%) of the amount due therefor for
the first month, or part thereof, and five percent (5%) for each additional
month, or part thereof, as such delinquency shall thereof continue,
in addition to any other penalty prescribed by this Article or by
any other ordinance of the City of California.
[Ord. No. 6.502(A) §25, 6-3-1991; Ord. No. 18.126 §§1, 8, 10-5-2015]
Any license issued to any person who has made a statement showing
an incorrect or inaccurate description of the nature of his/her business
or who has made a false statement as to any other condition or factor
upon which a license should be based or who is licensed under any
of the provisions of this Article and is convicted of a misdemeanor
for violating any of the provisions of such Sections or any other
provisions of this Code or other ordinances of the City relating to
the conduct or operations of such business has failed to pay any tax
of any kind due the State of Missouri or the City of California. A
new license shall not be issued to any person whose license has been
revoked within a period of one (1) year from the date of revocation
of such license.
[Ord. No. 6.502(A) §26, 6-3-1991; Ord. No. 18.126 §§1, 9, 10-5-2015]
The Clerk of the City of California shall keep a complete and
perfect record of all licenses issued under the provisions of this
Article, showing the type of license, the date of its issuance and
expiration, and to whom issued.
[Ord. No. 18.126 §1, 10, 10-5-2015]
A. Any person, firm or corporation or entity of any legal status, nature, type or description who shall violate any provisions of this Chapter, or who shall exercise or attempt to exercise any of the occupations, trades or avocations, or who shall carry on, or engage in, or attempt to carry on or engage in, any of the businesses for which a license is required in this Chapter in the City of California, without first paying the tax herein levied, and obtaining a license therefor, shall, upon conviction, be deemed guilty of an ordinance violation and shall be punished as set out in Section
100.040 of this Code.
B. Further, when a license has not been issued, or the issuance of a license has been denied, or a license has not been timely renewed although thirty (30) days past due for renewal, the applicant or business owner shall not engage in the business for which the license was refused, has not been issued or has not been renewed for at least thirty (30) days past the due date, unless a license is issued to him or her pursuant to an order or judgment from a court of competent jurisdiction, directing that the license be issued. Unlawful commencement or continuation of any business operations in violation of Chapter
605 of these ordinances, or any part thereof, shall be deemed an ordinance violation punishable under Section
100.040 of this Code. Each day of unlawful commencement, operation or continuation of any business operation in such violation shall be considered a separate offense.
[Ord. No. 6.502(A) §28, 6-3-1991; Ord. No. 18.126 §§1, 11, 10-5-2015]
Any person desiring to obtain a license to conduct a business
as a mechanic, auto repair or auto sale business shall provide the
City Clerk of the City of California with a sales tax number license
issued by the State of Missouri for said business and a tax clearance
letter issued by the Department of Revenue of the State of Missouri
showing that the applicant is not indebted to the State of Missouri
or the City of California for any taxes of any kind, and showing the
City Clerk of the City of California that the applicant is in fact
operating, with the intent to make a profit, a business of this nature.
If the City Clerk of the City of California has reason to believe
that the applicant is not truly engaged in a business of this nature,
the applicant may defer the issuance of the license and refer the
application therefor to the Chief of Police for investigation, to
determine whether the issuance of the license is proper.
[Ord. No. 18.114 §§1 —
7, 7-6-1992]
A. Definitions. As used in this Section, the following terms
shall have these prescribed meanings:
GARAGE SALE
Any public sale of goods, said sale commonly known or referred
to as a garage sale, patio or porch sale, yard sale, attic sale, rummage
sale or any other similar sale.
GOODS or MERCHANDISE
Any goods, wares, merchandise articles or other personal
property, of whatever nature, sold or placed for sale.
PERSON
Any person, firm, partnership, association, corporation,
company or organization of any kind.
B. No
person shall conduct, advertise, carry on or permit to be conducted
more than two (2) garage sales upon the grounds or within any dwelling,
including residences, within the City limits of the City of California
within any calendar year.
C. No
person shall conduct, carry on or permit a garage sale to last more
than three (3) days.
D. No
person shall conduct, permit or carry on a garage sale between 8:00
P.M. and 7:00 A.M.
E. No
person shall erect, place, post or mark any sign on any public property
which advertises a garage sale, said public property defined to include
street signs and posts, traffic signs or posts, or on any public utility
pole. Any sign wherever erected, placed, posted or marked advertising
a garage sale shall be placed no longer than one (1) day before the
sale and shall be removed on or before the last day of said sale.
The person responsible for conducting such garage sale shall be responsible
for removing any such sign.
F. No
person shall display or permit to be displayed, on any public street
or right-of-way, any goods offered for sale at a garage sale.
G. Penalty. Each violation of the terms of this Section shall
be punishable by a fine of not less than twenty-five dollars ($25.00)
nor more than one hundred dollars ($100.00). Each day of continued
operation of a garage sale in violation of this Section shall be deemed
a separate violation.
[Ord. No. 18.112 §§1 —
4, 12-16-1985]
A. Definition. For the purpose of this Section, the following
term shall have the following meaning:
TOXIC SUBSTANCES
Any chemical material or substance whose manufacture, processing,
distribution in commerce, use or disposal may present an unreasonable
risk of injury to health or the environment as determined by the United
States Environmental Protection Agency or by the Missouri Department
of Natural Resources. Polychlorinated biphenyls (PCB's) are included
within this term.
B. It
shall be unlawful for any person, firm or corporation to establish,
maintain or operate within the City of California, Missouri, any business
or place for the sole or principal purpose of collecting, storing,
handling, decontaminating, processing or disposing of toxic substances
without having first secured a permit therefor from the City of California,
Missouri. No such permit shall be issued until the same shall have
received an affirmative vote by a majority of the Board of Aldermen
at a regular meeting or a special meeting called for said purpose.
Any such permission granted by the Board of Aldermen shall expire
one (1) year from the date of its issuance but may be renewed under
the provisions of this Section for additional periods of one (1) year.
C. This
Section shall not apply to the storage, handling, sale or transfer
of motor fuels, including gasoline.
D. Any
person, firm or corporation who shall establish, maintain or operate
any such business or place regulated by this Section, without complying
with the terms of this Section shall, upon conviction, be deemed guilty
of a misdemeanor and shall be punished by a fine of not less than
one hundred dollars ($100.00) nor more than five hundred dollars ($500.00)
for each violation. Each day of failure to comply with the terms of
this Section shall be deemed a separate and distinct offense. In addition
to such penalties, the City may seek injunctive relief to enjoin those
who violate the provisions of this Section.
[Ord. No. 4.111 §1, 11-3-2008]
Consistent with Section 67.1846, RSMo., the City establishes
a business license fee of two and one-quarter percent (2.25%) of the
local service revenues to the City, effective November 1, 2008, to
be paid annually, in arrears and such payments shall be made by the
thirty-first (31st) day of October each year of the period covered
during the term of this Section. This payment shall be in lieu of
any general or special license tax, occupation tax, or any other such
tax for the period covered during the term of this Section. For purposes
of this Section, "local service revenues" shall include all revenues
received by grantee for the provision of basic local exchange telecommunications
service, including those mandatory services which expand the basic
local calling scope of the customer or subscriber, but shall not include
charges for special services, long distance calls, access charges,
or services not considered basic local exchange telecommunications
service. The City further agrees that to the extent allowed by Missouri
law, the grantee may pass through and collect this payment amount
from its customers.