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.
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.
[CC 1996 § 605.230; Ord. No. 381 §§ 1 — 17, 1-15-1980]
A.
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.
B.
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.
1.
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:
C.
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:
D.
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.
E.
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.
F.
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.
G.
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.
H.
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.
I.
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.
J.
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.
K.
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.
L.
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.
M.
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.
N.
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.
O.
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."
P.
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.
Q.
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.
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 Salisbury.
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.
