[1]
Editor's Note: Art. II, §§ 13-32 through 13-58, is currently derived from Ord. No. 5385, §§ 1 through 27, adopted 12-17-1970. Sec. 29 of said ordinance expressly repealed Gen. Ords. 1959, Ch. 41, from which former Art. II and Divisions 2 through 5 and 9 of Art. III were derived. Prior to the enactment of Ord. No. 5385, Art. II and Divisions 2 through 5 and 9 of Art. III were derived from Gen. Ords. 1959, §§ 41.03 through 41.05, 41.07 through 41.16, 41.18, 41.22, 41.23; Ord. No. 4768, §§ 3 through 6, adopted 6-7-1962; and Ord. No. 4798, § 2, adopted 1-10-1963.
[Ord. No. 5385, § 1, 12-17-1970; Ord. No. 6516, § 1, 12-20-1979]
(a) 
It is the intention of the Council to license under this article all persons, institutions, merchants, manufacturers, commercial enterprises, businesses, dealers, trades, occupations, pursuits and avocations which are subject to taxation by the City under the law, with the exception of those businesses or designated activities of businesses which are subject to licensing under other ordinances. Persons subject to licensing under this article, some portion of whose business is subject to licensing under such other ordinances, shall be required to have licenses under the latter ordinances in addition to those required by this article, but, in such case, the respective portions of the businesses shall be treated for licensing under each applicable ordinance as though they were separate and distinct businesses or business activities. All licenses issued pursuant to this article are to be issued on a calendar-year basis.
(b) 
All licenses shall be required to adhere to all provisions of the City of Kirkwood Code of Ordinances and such licenses are issued subject to compliance with all Code provisions. In the event the license operates in violation of any provisions of the City of Kirkwood Code of Ordinances, such license may be revoked by the Director of Finance in accordance with the provisions set forth herein. In such case, no refund shall be due or payable to the licensee.
[Ord. No. 5385, § 2, 12-17-1970; Ord. No. 5778, § 2, 12-19-1974; Ord. No. 5796, § 1, 2-13-1975; Ord. No. 8939, § 1, 8-17-2000]
The following definitions will govern in the construction of this article:
CHARGES
Amounts designated by the licensee as the consideration to be paid for goods, services or otherwise, including considerations to be paid, rendered or delivered at a later date.[1]
GROSS RECEIPTS
The total amount of the sale price of the sales at retail including any services other than charges incident to the extension of credit that are a part of such sales made by the businesses herein referred to, capable of being valued in money, whether received in money or otherwise; except that the term "gross receipts" shall not include the sale price of property returned by customers when the full sale price thereof is refunded either in cash or by credit. In determining any tax due under Sections 144.010 to 144.525, RSMo. on the gross receipts, charges incident to the extension of credit shall be specifically exempted. For the purposes of Sections 144.010 to 144.525, RSMo., the total amount of the sale price above mentioned shall be deemed to be the amount received. It shall also include the lease or rental consideration where the right to continuous possession or use of any article of tangible personal property is granted under a lease or contract and such transfer of possession would be taxable if outright sale were made and, in such cases, the same shall be taxable as if outright sale were made and considered as a sale of such article, and the tax shall be computed and paid by the lessee upon the rentals paid. The term "gross receipts" shall not include usual and customary delivery charges that are stated separately from the sale price.[2]
LICENSEE
Every person required to have a current license as well as one holding a license.
MANUFACTURER
Every person engaged in treating, processing, refining, improving, combining, fabricating, assembling or otherwise adding to the usability, value or appearance of commodities and other personal property, whether done for order or for sale upon expected or anticipated demand or orders for the manufactured goods.
MERCHANT
Every person who shall make or cause to be made any wholesale or retail sales or sales as a jobber of goods, wares and merchandise to any person, or who renders any services in connection with any such sale at any store, stand or place in the City shall be deemed to be a merchant, whether such sales shall be accommodation sales, sales on consignment, or whether made from stock on hand or ordering goods from another source, or whether the subject of said sales be a different type of goods than those regularly manufactured, processed or sold by said dealer.
PERSON
Individuals, partnerships, corporations and associations and groups of individuals, partnerships, corporations and associations.
SALE
Any transfer, exchange or barter of tangible personal property for a consideration of money, property or service, or any combination thereof.
SERVICE OCCUPATION
All callings, businesses, dealers, trades, avocations, pursuits, professions not exempt by law, occupations and enterprises, with the exception of merchants, manufacturers and excluding those specifically exempted from local licensing by statutes of the State of Missouri, and shall be construed to include also the selling of goods, wares and merchandise other than from a store, stand or place of business in the City; persons dealing in or rendering services of any and all kinds to persons or property, and persons renting or hiring property or facilities to others, and those who conduct activities for which an admission is charged or consideration is received for attendance at performances, shows, spectacles or other events, or for participation in contests or games or for use of facilities or accommodations operated or maintained by such persons.
[1]
Editor's Note: The definitions of "coin-operated amusement device," "coin-operated vending machine," "exhibitor of coin-operated amusement device" and "exhibitor of coin-operated vending machine," which immediately followed this definition, were repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
[Ord. No. 8774, § 1, 11-19-1998; Ord. No. 8822, § 2, 6-3-1999; Ord. No. 8833, § 2, 8-5-1999; Ord. No. 8939, § 1, 8-17-2000; Ord. No. 9106, § 1, 11-29-2001; Ord. No. 9143, § 1, 3-7-2002]
(a) 
The license tax of merchants shall be calculated on the gross receipts, as defined herein, of goods, wares and merchandise sold in the City arising out of a business wholly or partly conducted at or in any store, stand, or place, or vehicle (fixed or movable) in the City.
(b) 
The license tax of manufacturers shall be calculated on the gross receipts, as defined herein, of goods manufactured by them in the City, regardless of where the sales of such manufactured goods may take place.
(c) 
The license tax of service occupations shall be calculated on the total amount of the gross receipts, as defined herein, arising out of the services performed in the City; except that the following business occupations or pursuits shall pay a license tax in the amounts set out hereunder in this section:
[Ord. No. 10721, 8-5-2021]
Auctioneers and auction sales
$35 per day
Automobile and truck dealers
$3 for each new automobile or truck or less than 1 1/2 tons, wholesale or retail, and $6 for each new truck 1 1/2 tons or over, wholesale or retail; unless 50% or more of the gross business is derived from used automobiles or trucks, in which case the rate of $1 per $1,000 of gross receipts, defined herein, shall apply.
Banks
$400
Businesses duly authorized and operating at the Main Street Market a/k/a the "Kirkwood Farmer's Market," that are currently licensed under this article and are operating the same business for which they are licensed
$0. For those businesses operating at the Main Street Market a/k/a the "Kirkwood Farmer's Market" that are not currently licensed under this article or are operating a different business than that for which they are licensed, the business license fee shall be determined in accordance with §§ 13-39 and 13-40.
Carnivals, circuses and shows
$135 per day
Commercial rubbish collector/commercial recycling material collector
$200
Contractors and subcontractors
$50
Hotels
$7 per room, but not less than $35
Itinerant merchants, peddlers and solicitors
$50 for each individual itinerant merchant, peddler or solicitor from the time of issuance until December 31st of each year
Massage therapist and establishments
$200
Private clubs
$7 per room, but not less than $35
Bed-and-breakfast establishments
$7 per room, but not less than $35
Temporary merchants, operating in a structure such as a building, tent, or trailer, for example
$1.50 per $1,000 of gross receipts, $2 per $1,000 of gross receipts if operating in the Special Business District; a cash deposit up to $1,500 is required (minimum of $25 daily)
[Ord. No. 5385, § 4, 12-17-1970]
The license tax provided for in this article is assessed and payable for the privilege of engaging in and doing business in the City, and under this article a business shall be classified as that of a merchant, manufacturer or service occupation according to the principal activity of business.
[Ord. No. 5385, § 5, 12-17-1970]
Any person desiring to obtain a license to open, carry on or conduct business as a merchant, manufacturer or service occupation shall make an application for a license to the Director of Finance. Upon receipt of said application, the Director of Finance shall refer the same to the Chief of Police or Health Commissioner or both for investigation as to the effect of such business upon the safety and health of the inhabitants of the City. The Director of Finance shall also determine if an occupancy permit, if required, has been issued in accordance with other ordinances of the City. After receiving the reports of the Chief of Police or Health Commissioner to whom the application was referred, the Director of Finance may issue a license in accordance with the terms and subject to the conditions of this Code or may deny the application upon evidence that the granting of the license would adversely affect the safety and health of the inhabitants of the City. In all cases of denial of a license, the Director of Finance shall refer the matter to the City Council for review prior to final rejection.
[Ord. No. 5385, § 6, 12-17-1970; Ord. No. 6060, § 1, 12-9-1976; Ord. No. 6516, § 2, 12-20-1979]
The Director of Finance shall prescribe the form of all licenses. Each license issued hereunder shall contain a designation of the period calendar year for which it is issued.
[Ord. No. 5385, § 7, 12-17-1970; Ord. No. 5816, § 1, 4-3-1975]
(a) 
License required. Every person defined to be a merchant, manufacturer or service occupation by the provisions of this article shall, before doing or offering to do business as such, procure from the City Director of Finance a license therefor under the provisions of this article; and if he shall do any business, or manufacturing, or make any sales as a merchant, manufacturer, or service occupation without obtaining a license and paying the license tax herein, shall be subject to the penalties prescribed under § 1-8 of the City of Kirkwood Code of Ordinances. Each day such person shall continue in business after demand for payment of the proper license is made by said Director of Finance shall constitute a separate offense.
(b) 
Agents and others liable. It shall be unlawful for any manager, corporation officer, partner or agent to conduct or assist in the conduct of the business of a merchant, manufacturer or service occupation without having procured a license, and upon conviction of violating this section such manager, corporation officer, partner or agent shall be subject to the penalties prescribed under § 1-8 of the City of Kirkwood Code of Ordinances. Each day that such violation will continue shall constitute a separate offense.
(c) 
Employees' liability. After notice by the Director of Finance to any clerk or employee of a merchant, manufacturer or service occupation that his principal has not procured a license to engage in such business, it shall be unlawful for such clerk or employee to conduct or assist in the conduct of the business of such merchant, manufacturer or service occupation, and upon conviction of violating this section such clerk or employee shall be subject to the penalties prescribed under § 1-8 of the City of Kirkwood Code of Ordinances. Each day that such violation shall continue after notice by the Director of Finance shall constitute a separate offense.
[Ord. No. 5385, § 8, 12-17-1970; Ord. No. 5778, § 1, 12-19-1974; Ord. No. 6506, §§ 1-2, 12-6-1979; Ord. No. 8939, § 1, 8-17-2000]
(a) 
Generally. All merchants, manufacturers and service occupations, as herein defined, except those businesses specifically listed in § 13-34, Subsection (c) of this article, shall furnish to the Director of Finance, no later than the last day of February each year, a sworn statement on forms to be provided by said Director of Finance showing gross receipts, as defined herein, for the calendar year immediately preceding the first day of January of the year in which the statement is made. The license tax shall be paid to the City coincident with the filing of the return.
(b) 
New businesses. Applications for licenses shall be completed by any new business and filed with the Director of Finance on a form provided for that purpose by the Director of Finance. A license fee shall be paid by any new business for the calendar year in which it commences to do business as follows:
(1) 
Any business defined herein as a merchant, manufacturer or service occupation subject to a gross receipts license tax, or an automobile dealer subject to tax per vehicle sold shall pay a license tax fee of $35.
(2) 
Any business defined as a service occupation subject to a license tax pursuant to § 13-34(c), which tax is a fixed amount, shall pay a license tax fee of such amount.
(3) 
The license tax rate for all businesses after the initial calendar license tax shall be as provided by this article.
[Ord. No. 5385, § 9, 12-17-1970; Ord. No. 6513, § 1, 12-20-1979]
There shall be levied on the gross receipts of all merchants, manufacturers, and service occupations, as defined herein, except those specifically designated in § 13-34, Subsection (c) as subject to a fixed license tax, a license tax paid annually by said merchants, manufacturers and service occupations, calculated on the basis of $1 per $1,000 of gross receipts, as defined herein; provided, however, that the minimum tax shall be $35.
[Ord. No. 5385, § 10, 12-17-1970; Ord. No. 5796, § 3, 2-13-1975[1]]
All licenses granted by the City shall be carefully preserved and be displayed in a conspicuous place in the place of business authorized to be conducted by said license.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
[Ord. No. 5385, § 11, 12-17-1970]
On May 1 of each year, or as soon thereafter as practicable, the Chief of Police shall make a full and detailed census of all persons subject to license in accordance with this Code and shall make prompt and full return thereof to the Director of Finance separately for each subject or classification of licenses.
[Ord. No. 5385, § 12, 12-17-1970; Ord. No. 6068, § 1, 12-9-1976]
It shall be the duty of each merchant, manufacturer or service occupation to maintain adequate accounting records of transactions, product manufactured, or service performed, and to make such records, together with the State of Missouri sales tax returns and any other necessary records and reports, available at reasonable times for inspection by the Director of Finance or his designated representatives for audit purposes to determine the accuracy and truthfulness of any statement made in an application for a license or the payment of a license tax as herein required. The statements or returns made to or made available for inspection by the Director of Finance or his duly designated representative under the requirements of this section shall not be made public nor shall they be subject to the inspection of any person except the Mayor, City Council, Chief Administrative Officer, Director of Finance, or their duly appointed representatives, nor shall such authorized persons disclose, except by order of court, any such privileged information.
[Ord. No. 5385, § 13, 12-17-1970]
It shall be the duty of the Director of Finance to note on the records the date of payment of each license paid and the expiration date thereof; to add to such records the names of such persons not described therein who shall appear to said officials subject to any such license, the records shall be at all times kept in conformity.
[Ord. No. 5385, § 15, 12-17-1970]
A license is nontransferable and nonassignable and shall not be construed to permit the person to whom it is issued to carry on the business or occupation for which the license is obtained at more than one store, place, or stand at the same time within the City.
[Ord. No. 5385, § 16, 12-17-1970]
It shall be the duty of the police to prevent any person from conducting any business, trade, calling, amusement or entertainment or other thing for which a license is required by this Code without first procuring from the Director of Finance a license therefor. It is hereby made the duty of the police to report to the Director of Finance and the Council all violations thereof, to make arrests and to cooperate with the Director of Finance and other officials of the City in the enforcement of the provisions of all license laws and ordinances.
[Ord. No. 5385, § 17, 12-17-1970]
In case any merchant, manufacturer or service occupation shall fail, neglect or refuse to deliver the statement herein required and to pay the full and proper amount of license tax due under the provisions of this article at the time provided for herein, or who shall make any false statement or return, or fail to pay any deficiency determined to be due for any of the three preceding years, he shall be subject to the penalties prescribed herein.
[Ord. No. 5385, § 18, 12-17-1970]
If the Director of Finance determines at any time that a licensee has failed to make a proper return or statement, or has not paid the full amount of license tax due by him for any of the three preceding years, or has not paid any obligation or fine due and owing to the City, then the Director of Finance shall make demand for payment of the deficiency and may refuse to issue any license to such applicant until paid. No license or permit shall be issued to any applicant if said applicant shall have failed or refused to pay any other obligation then due and owing the City of Kirkwood.
[Ord. No. 5385, § 19, 12-17-1970]
If a licensee fails to make a return when due, or having made a return, fails to pay when due, or it be found upon inspection or audit that any return made by a licensee during the previous three years failed to include gross receipts subject to and payable on the basis of the schedule contained in § 13-40 hereof, the Director of Finance may, in addition to all other penalties, determine the true facts by the best information that he can and shall arbitrarily double the value or amount thereof; and it shall be the duty of the merchant, manufacturer or service occupation to pay his license tax on such arbitrary assessment of gross receipts, as defined herein, in addition to all other penalties provided for delinquencies.
[Ord. No. 5385, § 20, 12-17-1970]
In case the Director of Finance is satisfied that the failure to make return and to pay the license tax within the proper time was inadvertent and not willful, he may accept payment of the license tax upon a proper return, verified by the licensee, with such penalties for delinquency as may have accrued thereon and waive the double assessment.
[Ord. No. 5385, § 21, 12-17-1970]
All license taxes due hereunder shall become delinquent on March 1 of the year in which due, and thereafter shall be subject to a penalty of 5% of the amount due for the license during the first month of delinquency and 1% of the amount due for the license for each additional month until the penalty amounts to 25%; and this penalty shall be assessed in cases where a merchant, manufacturer or service occupation files a statement as hereunder required and then fails to pay the license tax due, or when he files a statement which is later found to be incorrect and it is determined that an additional license tax is due. No penalties provided in this section shall be waived by the Director of Finance and such penalties shall be paid coincident with the payment of the license tax.
[Ord. No. 5385, § 22, 12-17-1970]
Whoever shall make or file with the Director of Finance under the provisions of this article a false statement under oath shall forfeit his license and be deemed guilty of a misdemeanor, and it shall be the duty of the Director of Finance to examine carefully all statements filed with him and to prosecute all violations of this article according to law, provided that, before instituting any such prosecution, he shall give the merchant, manufacturer or business occupation an opportunity to explain the statement and correct it if inadvertently made, and if it shall appear to the Director of Finance that such false statement was willfully and corruptly made, he shall report all the facts to the appropriate legal authority.
[Ord. No. 5385, § 23, 12-17-1970]
(a) 
In addition to the other penalties prescribed herein, any licensee may have the business license issued under the ordinances of the City of Kirkwood revoked by the Director of Finance at any time during the effective period of such license for good cause, which shall include but is not limited to the following:
(1) 
Failure to maintain adequate records as required herein;
(2) 
Failure to properly file returns as required herein and pay the full and proper amount of any license tax due;
(3) 
Failure to pay any obligation or fine due and owing to the City;
(4) 
Failure to accurately and completely provide information to the City in the application or renewal process or concerning the nature of the business for which the license is being sought;
(5) 
Failure to obtain an unconditional occupancy permit within the period of time mandated by the Public Services Department;
(6) 
Engaging in any conduct or the allowance of any conduct on the premises which is injurious to public health, safety and welfare;
(7) 
Any violation by the licensee of any ordinances of the City of Kirkwood or the State of Missouri; and
(8) 
Failure to pay any sales tax, as collected and as provided by law, to the Department of Revenue, State of Missouri; provided, however, that such revocation shall not become final for 10 days following receipt of such notice of deficiency, during which time such licensee shall have the opportunity to correct any sales tax deficiency, or upon notification of properly satisfying any and all sales tax obligations to the State of Missouri, the Director of Finance may reinstate a license.
(b) 
A license may be revoked after notice and hearing is given to the licensee. The notice must include a statement of the intent to revoke the license and the reasons for the proposed revocation. The hearing will be held before the Director of Finance, and at the hearing or at any stage of the revocation proceeding, the licensee may be represented by counsel. At the hearing, the licensee may offer evidence, including the testimony of witnesses and the introduction of documents, and cross-examine witnesses.
(c) 
The Director of Finance must issue a decision regarding the proposed revocation of the license within 21 days of such hearing. The decision of the Director of Finance shall be final.
(d) 
Judicial review, pursuant to the Missouri Administrative Procedures Act, Chapter 536, RSMo., shall apply to any such final decision of the Director of Finance.
[1]
Editor's Note: Ord. No. 6010, adopted 8-19-1976, repealed former § 13-58, pertaining to outdoor advertising, derived from Ord. No. 5385, adopted 12-17-1970. Former § 13-55, Billiard or pool table rooms, derived from Ord. No. 5385, § 24, 12-17-1970, § 13-56, Coin-operated amusement devices, derived from Ord. No. 5385, § 25, 12-17-1970, and § 13-57, Coin-operated vending machines, derived from Ord. No. 5796, § 5, 2-13-1975, Ord. No. 8939, § 1, 8-17-2000, and Ord. No. 9267, § 1, 8-7-2003, were repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. II).