It shall be unlawful for any person, firm or corporation to engage in any business or occupation in the City of Salisbury 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.
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.
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.
[CC 1996 § 605.230; Ord. No. 381 §§ 1 — 17, 1-15-1980]
It is hereby provided that the various trades, callings, professions, occupations, privileges, vocations, businesses and places of business hereinafter mentioned, pursued, conducted, carried on, operated, engaged in or dealt in within the City of Salisbury, Missouri, shall be licensed, taxed and regulated as hereinafter provided in this Chapter.
It shall be unlawful for any person, firm, partnership, association, or corporation to either directly or indirectly exercise, carry on, or engage in any occupation, profession, trade, business or agency whatsoever within the City limits of Salisbury, Missouri, without first having obtained a license therefor, unless said occupation, profession, trade, business or agency is declared by the State of Missouri or the United States to be exempt from this form of taxation.
For purposes of this Chapter, any person, firm, partnership, association or corporation shall be deemed to be engaged in business and thus subject to the licensing requirement herein imposed whenever any of the following conduct is engaged in:
There is hereby levied and the City Collector shall collect a license tax from any person, firm, partnership, association or corporation which engages within the City of Salisbury as hereinbefore provided, as follows:
Every person, firm, partnership, association or corporation required to obtain a license under the provisions of this Chapter shall submit a written application for such license to the City Clerk. The application shall be a written statement on forms provided by the City Clerk and shall be accompanied by the full amount of the fees chargeable herein for such license.
The paramount authority for approval or rejection of any application filed herein shall be vested in the Board of Aldermen of the City of Salisbury, Missouri.
It shall be the duty of the City Collector to collect all fees for licenses to be issued pursuant to this Chapter and to keep accurate records regarding same to reflect all licenses issued, to whom issued, nature of business, term for which issued, and amount paid for same.
It shall be the further duty of the City Collector to report to the Chief of Police and City Attorney any violations of this Chapter which may come to his/her attention.
Every business to whom a license is issued under this Chapter shall keep the same conspicuously posted in his/her place of business; further, any person operating a business hereunder shall exhibit said license to any City Official, employee or agent upon reasonable demand therefor.
No license required by this Chapter shall be issued until the amount of the license tax prescribed therefor shall be paid to the City Collector or his/her authorized agent, and no such license shall, in any case, be assigned or transferred, and no license issued shall be held to authorize the conduct of the designated occupation at more than one (1) location in the City at the same time.
The payment by any person of any license tax required by this Chapter shall not authorize such person to engage in the agency for which a license is required by this Chapter or any other ordinance of the City without having first procured and paid for a license for such other business, occupation, profession, trade or agency unless expressly permitted so to do by the terms of this Chapter or some other ordinance of the City.
It shall be the duty of each Police Officer of this City to assist and aid in the enforcement of this Chapter. Further, any such Police Officer shall have the authority to enter any place wherein any business required to be licensed herein under the provisions of this Chapter is being carried on or conducted so as to ascertain whether this or any other City ordinance is being violated.
All licenses issued by the City shall be deemed to be mere personal privileges and shall not be transferable or assignable without the consent of the Board of Aldermen. All licenses are revocable at any time by the Board of Aldermen upon satisfactory proof that the licensee has violated any of the provisions of the City or any of the Federal or State Statutes relating to the business or acts done under such license, or that the licensee has been misrepresenting his/her goods and services sold or offered for sale in the City, or has been practicing any fraud upon the public, or has been selling for food for animals or human beings any unwholesome or unfit substance, or shall conduct a business not covered by his/her license, or has been conducting any immoral or disorderly place of business, or has been conducting any place or business dangerous to public health or safety or detrimental to public morals. If any license be terminated by revocation, death of licensee or other cause, all fees or taxes paid the City therefor shall be forfeited to the use of the City. No person whose license has been revoked by the Board of Aldermen shall hereafter be entitled to engage in the business or do the acts for which said license was issued in the City unless the Board of Aldermen, for good cause shown, removes such disqualification.
All annual licenses hereafter issued by the Board of Aldermen or by the City Collector pursuant to this Chapter shall expire on December 31 following the issuance thereof. Of the license tax or fee to be paid for any such license, the applicant shall pay as many twelfths as there are calendar months [part of a month shall be counted as one (1) month] remaining from the date of the license to the next succeeding December 31.
Prosecution and proceedings in the Salisbury Municipal Division of the Chariton County Court for violation of the provisions of this Chapter may be had as in cases of violations of other ordinances of said City, but no such prosecution in the Municipal Division shall be a bar to a suit by said City at the relation of the City Collector in any court of competent jurisdiction for collection of any such license tax due said City under the provisions of this Chapter as a debt.
Where any person is prohibited from conducting, engaging in or carrying on any business, trade, calling, privilege, vocation or profession without paying the license tax therefor as herein provided, it shall be unlawful for any servant, agent, officer or employee of such person to conduct, engage in, or carry on, or aid in conducting, engaging in, or carrying on such business, trade, calling, privilege, vocation, or profession or any part thereof for which the required license has not first been paid.
For purposes of this Chapter, wherever the word "business" shall appear herein, it shall be construed to mean and include "profession," "occupation," "trade," "agency," "calling," "vocation."
No license to engage in a particular business requiring a license shall permit the conducting of such business at more than one (1) stand, store or place, which must be connected and under one (1) roof. Whenever any person shall conduct any business requiring a license at two (2) or more stands, stores, or places which are not connected the one (1) with the other and which are not under one (1) roof, such person shall obtain a separate license for each such stand, store or place at which such business is conducted.
Any person who shall violate any provision of this Chapter shall be deemed guilty of an ordinance violation and, upon conviction, shall be punished by a fine as set out in Section 100.220 of this Code, and each day of engaging in, conducting or carrying on any business, trade, vocation, occupation, calling or privilege without first paying the license tax therefor and obtaining a license therefor shall be considered and taken as a separate offense.
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.
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 Salisbury.
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; or
Violation of the terms and conditions upon which the license was issued; or
Failure of the licensee to pay any tax or obligation due to the City; or
Any misrepresentation or false statement in the application for a license required herein; or
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 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:
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 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.
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.
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.
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.
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.