A.
It shall be unlawful for any person, firm or corporation
to engage in any business or occupation in the City of Center 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.
B.
Persons Subject To License. Whenever in this Code
a license is required for the maintenance, operation or conduct of
any business or establishment or for doing business or engaging in
any activity or occupation, the person, partnership or corporation
shall be subject to the requirement to hold a business license if,
by himself/herself or through an agent, employee or partner he/she
holds himself forth as being engaged in the business or occupation
or solicits patronage therefor, actively or passively, or performs
or attempts to perform any part of such business or occupation in
the City. Specifically exempt from the requirement to hold a business
license are those persons or entities exempt by operation of law,
and lawn care businesses.
[CC 1992 § 50.020; Ord. No. 181, 6-2-2004]
A.
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.
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.
C.
Requirement For Business License. No person or entity
shall be issued a business license or shall be entitled to retain
a business license if such person or entity is delinquent in personal
and real property tax to the City of Center, Missouri.
[Ord. No. 186, 8-11-2004]
[CC 1992 § 50.150]
Unless otherwise specified, the license fee
for all occupations and businesses shall be as follows:
|
Type
|
Fee
|
|---|---|
|
Drugstores or pharmacists
|
$25.00
|
|
Banks
|
$25.00
|
|
Grocers
|
$25.00
|
|
Restaurants
|
$25.00
|
|
Taverns
|
$25.00
|
|
Circuses and shows
|
$10.00 per day
|
|
Telephone companies
|
$25.00
|
|
Automobile dealers
|
$25.00
|
|
Dry-good stores
|
$25.00
|
|
Furniture stores
|
$25.00
|
|
Hardware stores
|
$25.00
|
|
Gas stations
|
$25.00
|
|
All other businesses and occupations
|
$25.00
|
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 January 1 to December
31 of the same year. In the event any licensee hereunder shall commence
business on or after July 1, the City Clerk shall issue such license
at the rate of one-half (1/2) of the license fee for such six-month
period of July 1 to December 31 or fraction thereof.
All applications for renewal of a license provided
for herein shall be filed no later than December 1 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.
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 Center.
A.
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:
1.
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; or
2.
Violation of the terms and conditions upon which
the license was issued; or
3.
Failure of the licensee to pay any tax or obligation
due to the City; or
4.
Any misrepresentation or false statement in
the application for a license required herein; or
5.
Failure to display the license required herein.
B.
Revocation of any license shall be in addition to
any other penalty or penalties which may be imposed pursuant to these
provisions.
A.
In any case in which a complaint has been made to
the Board of Aldermen, or in which the Board of Aldermen has on its
own determined that cause may exist for the revocation of a license
under the provisions of this Chapter, the following procedures shall
be followed:
1.
The Board of Aldermen shall set a date for a
hearing to consider the question of revocation.
2.
At least ten (10) days prior to said hearing,
written notice shall be mailed to the licensee, by registered 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.
3.
During the pendency of this hearing before the
Board of Aldermen, the licensee shall be permitted to continue the
operation of his/her business.
4.
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.
5.
The licensee may be present in person and/or
by his/her attorney and may present evidence.
6.
After hearing the evidence presented, the Board
of Aldermen shall vote on the issue of whether the subject license
shall be revoked.
7.
The affirmative vote of a majority of the Board
of Aldermen shall be necessary to revoke any license.
A.
All license fees not paid to the City by the person
required to remit the same on the date when the same becomes due and
payable to the Director of Revenue shall bear interest at the rate
determined by Section 32.065, RSMo., from and after such date until
paid.
B.
In case of failure to apply for any license fee required
by this Chapter on or before the date prescribed therefor, determined
with regard to any extension of time for making an application, unless
it is shown that such failure is due to reasonable cause and not the
result of willful neglect, evasion or fraudulent intent, there shall
be added to the amount required to be shown as tax on such return
five percent (5%) of the amount of such tax if the failure is not
for more than one (1) month, with an additional five percent (5%)
for each additional month or fraction thereof during which such failure
continues, not exceeding twenty-five percent (25%) in the aggregate.
C.
In case of failure to pay the full amount of any license
fee due hereunder on or before the date prescribed therefor, determined
with regard to any extension of time for payment, unless it is shown,
by the applicant, that such failure is due to reasonable cause and
not the result of willful neglect, evasion or fraudulent intent, there
shall be added to the tax an amount equal to five percent (5%) of
the deficiency. The City shall, upon request by a taxpayer, apprise
the taxpayer of the factual basis for the finding of negligence, or
the specific rules or regulations disregarded if the City assesses
a penalty under this Subsection.
