[R.O. 1985 § 13-201; Code 1965, §§ 37.01,
38.01; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 1567, 4-8-1975; Ord. No.
3946, § 1, 11-22-2005; Ord. No. 3979, § 1, 4-25-2006]
The following definitions will govern in the construction of
this Article:
The amount 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.
As applied to service occupations, all of the money, property,
services and other considerations charged for or received or derived
from their business activities, and includes but is not limited to
receipts and charges for and from sales, rentals, hiring, admission
prices, compensation, personal services, service charges, commissions,
contracts, fees, penalties, bonuses, credits and services of a trade
or occupation or other price received or charged for any combination
of services and property or use thereof or admittance or privilege
granted.
Every person required to have a current license as well as
one holding a license.
Every person who shall hold or purchase personal property
for the purpose of adding to the value thereof by any process of manufacturing,
refining or by the combination of different materials or commodities
or other articles. The term "manufacturer" includes those 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 on order
or for sale upon expected or anticipated demand or orders for the
manufactured goods.
Every person doing business in this City who shall as a practice
in the conduct of such business 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 a store, stand or place in the City, whether such sales
shall be accommodation sales, or whether made from stock on hand or
ordering goods from another source, or whether the subject of said
sales is of a different type of goods than those regularly manufactured,
processed or sold by said dealer. The word shall be construed to include
merchants of all kinds, including those selling consigned merchandise.
Any transfer, exchange or barter of tangible personal property for a consideration of money, property or service, or any combination thereof, and including the rendering of any service in the City in connection with such activities. As used with respect to gross receipts of service occupations and the license amount in Section 13-207 per one thousand dollars ($1,000) of sales of merchants, manufacturers and service occupations, "sale" means all of the considerations in money, property, services or other money's worth charged or received for the sale of goods or wares, merchandise and other products and commodities.
Any calling, business, dealer, trade, avocation, pursuit,
occupation or enterprise, with the exception of merchants, manufacturers
and businesses excluded under Section 13-202, including the selling
of goods, wares and merchandise other than for 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 person. The words "service
occupation" as used herein shall, when the context requires, be construed
to mean "persons engaged in a business defined wherein as a service
occupation."
[1]As used for determining the ad valorem tax under this Article,
the fair market value of the goods, wares and merchandise or raw material,
goods in process and finished products; and as to tools, machinery
and appliances, the depreciated value used for Federal income tax
purposes may be considered by the City Clerk as evidence of the value.
[1]
Editor's Note: R.O. 1985 § 13- 201, definition of "store,
stand or place," which immediately followed this definition, was repealed
by the City during the 2024 recodification project.
[R.O. 1985 § 13-202; Ord. No. 128, § II, 4-28-1953; Code 1965,
§ 32.02; Ord. No. 3979, § 1, 4-25-2006]
Every business and enterprise listed under this Article shall
pay the amount of license tax prescribed and obtain a license from
the City annually. The annual tax shall be due and payable on June
1 of each year, or upon commencing business if after June 1. In the
case of businesses and enterprises for which license rates are given
on a daily basis, the required tax must be paid and the license issued
and obtained before commencing business or starting the enterprise.
This tax shall not be imposed upon those businesses and services specifically
exempted from local licensing by statutes of the State of Missouri
which apply to the governance and taxing powers of Charter cities.
[R.O. 1985 § 13-203; Code 1965, § 37.02; Ord. No. 1566, § 1, 4-8-1975]
It is the intention of the Board of Aldermen to license and tax, under this Article, all corporations and 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 provisions of this Code taxing specifically named and described businesses or designated activities of businesses. Persons subject to taxing and licensing under this Article, some portion of whose business is subject to licensing under other provisions of this Code, are required to have such licenses in addition to those required by this Article; but in such case the respective portions of the businesses shall be treated for taxing and licensing under each applicable provision as though they were separate and distinct businesses or business activities, except as hereinafter provided. Merchants taxable under this Article and engaged in selling intoxicating liquor, shall be required to have and pay for the licenses provided for in Chapter 5, in addition to the license and tax herein provided for, and persons subject to licensing under Chapter 5 shall be subject to tax and licenses under this Article to the full extent of their goods, wares, merchandise and sales.
[R.O. 1985 § 13-204; Code 1965, § 37.03; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 3979, § 1, 4-25-2006]
(a)
The license tax of merchants shall be calculated on the total amount
of sales of goods, wares and merchandise in the State arising out
of a business wholly or partly conducted at any store, stand or place
in the City.
(b)
The license tax of manufacturers shall be calculated on the total
amount of sales of goods manufactured by them in the City, wherever
such sales may be made.
(c)
The license tax of service occupations shall be calculated on the
total amount of the gross receipts arising out of transactions or
other activities in the State which are wholly or partly conducted,
arranged or supervised in or from the City.
[R.O. 1985 § 13-205; Code 1965, § 37.04; Ord. No. 1566, § 1, 4-8-1975]
The license taxes provided for in this Article are assessed
and payable for the privilege of engaging in and doing business in
the City.
[R.O. 1985 § 13-206; Ord. No. 128, § III, 4-28-1953; Code 1965,
§ 32.03; Ord. No. 3359, § 1, 7-25-1995; Ord. No. 3660, § 1, 3-27-2001]
(a)
If any business or enterprise from which a license tax is due is
commenced after June 1, the license fee shall be prorated monthly
for the remaining months of that business license year, but not less
than ten dollars ($10).
(b)
Any business or enterprise which has paid its license tax for the
license year and which closes within such year shall be entitled to
seek a refund of a portion of such license tax. Any such business
or enterprise must notify the City Clerk that it is closing or has
closed and request such a refund in writing to the City Clerk within
sixty (60) days of the date on which the business closed. Upon determination
by the City that the business has been closed, the City Clerk shall
cause to be issued to such business a refund in an amount based upon
the remaining months of the license year following the month in which
the business or enterprise is determined to be closed.
[R.O. 1985 § 13-207; Code 1965, § 37.05; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 3926, § 1, 8-23-2005]
A business shall be classified as that of a merchant, manufacturer
or service occupation according to the principal activity of the business
as determined by the volume of sales or gross receipts; but if some
portion of the business of a manufacturer or service occupation consists
of activities defined in this Article as those of a merchant, an ad
valorem tax as provided for in the case of merchants shall be paid
on the largest amount of all goods, wares and merchandise used in
that portion of the business as in the case of a merchant. In the
same manner, if a portion of the business of a merchant or service
occupation consists of activities herein defined as those of a manufacturer,
an ad valorem tax shall be paid on the value of the highest amount
of tools, machinery and appliances used in that portion of the business
as in the case of a manufacturer. In all cases, the ad valorem tax
is to be in addition to the license tax of one dollar twenty-five
cents ($1.25) per one thousand dollars ($1,000) on gross receipts
or sales, as the case may be.
[R.O. 1985 § 13-208; Code 1965, § 37.06; Ord. No. 1566, § 1, 4-8-1975]
(a)
Required. Every person defined to be a merchant or manufacturer or
engaged in a service occupation shall, before doing or offering to
do business as such, procure from the City Clerk a license therefor
under the provisions of this Article.
(b)
Agents, etc. 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.
(c)
Duty of employees. After notice by the City Clerk or police to any
clerk or employee of a merchant, manufacturer or service occupation
that his/her 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.
[R.O. 1985 § 13-209; Code 1965, §§ 37.07,
38.03; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 1567, 4-8-1975; Ord. No.
3979, § 1, 4-25-2006]
(a)
The City Clerk or his/her deputies shall after the first Monday in
March and before the first Monday in May of each year, notify each
merchant, manufacturer or person engaged in a service occupation,
and it shall be the duty of such person whether so notified or not,
to furnish the City Clerk:
(1)
A statement of the value of the largest amount of all goods,
wares and merchandise, if a merchant or service occupation; or raw
materials, goods in process and finished products, tools, machinery
and appliances, if a manufacturer or service occupation; which he/she
may have had in his/her possession or under his/her control on the
last day of the most recent fiscal or calendar year, as established
and used for Federal income tax purposes; or
(2)
A statement of the aggregate amount of all sales made by him/her,
if a merchant or manufacturer, or gross receipts if a service occupation,
during the last completed fiscal or calendar year as established and
used for Federal income tax purposes.
(b)
The statement shall be made in writing and delivered to the City
Clerk/Collector, and shall be signed by the Chief Executive Officer
of the merchant, manufacturer or service occupation, or by a qualified
officer of the firm or corporation. The statement shall be made on
a form prepared by the City Clerk, and such form shall state that
the signer certifies that the statements therein are true to the best
of his/her/her knowledge, and that false statements on such form shall
be punishable by law. False statements on such form may be prosecuted
under Section 13-225 of this Code and shall subject the business
to the penalties provided under Section 13-223(a) of this Code.
The amount of the license tax due thereon shall be paid to the City
Clerk/Collector's office on or before June 1 of each year, and if
not paid shall become delinquent on July 1.
[Ord. No. 5045, 4-14-2020]
[R.O. 1985 § 13-210; Code 1965, § 37.08; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 3946, § 1, 11-22-2005; Ord.
No. 5127, 1-26-2021]
There shall be levied and collected on the value of the largest
amount of all goods, wares and merchandise which he/she may have had
in his/her possession or under his/her control on the last day of
the most recent fiscal or calendar year, as established and used for
Federal income tax purposes, an ad valorem tax of one-fourth of one
percent (1/4 of 1%) on the value of such goods, wares and merchandise
situated within the corporate limits of the City, for municipal purposes.
This tax shall be paid to the City Clerk on or before June 1 in each
year, together with a license tax which shall be paid every year by
the merchant (in addition to the per centum hereinbefore stated) of
one dollar twenty-five cents ($1.25) per one thousand dollars ($1,000)
or fractional part thereof, of sales made by such merchant; provided,
that no license shall be issued for a sum less than ten dollars ($10),
which sum shall be paid by each merchant doing a business of eight
thousand dollars ($8,000) or less per annum.
[R.O. 1985 § 13-211; Code 1965, § 37.09; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 3946, § 1, 11-22-2005; Ord. No. 3979, § 1, 4-25-2006; Ord. No. 5127, 1-26-2021]
The manufacturer's license tax shall be paid every year to the
City Clerk on or before June 1 of each year in the amount of one dollar
twenty-five cents ($1.25) on each one thousand dollars ($1,000) or
fractional part thereof on sales made by such manufacturer; provided
that no license shall be issued for a sum less than ten dollars ($10),
which sum shall be paid by each manufacturer doing a business of eight
thousand dollars ($8,000) or less per annum.
[R.O. 1985 § 13-212; Code 1965, § 37.10; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 3946, § 1, 11-22-2005; Ord. No. 3979, § 1, 4-25-2006; Ord. No. 5127, 1-26-2021]
The service occupation's license tax shall be paid to the City
Clerk/Collector on or before June 1 of each year in the amount of
one dollar twenty-five cents ($1.25) on each one thousand dollars
($1,000) or fractional part thereof on the gross receipts of such
service occupation; provided that no license shall be issued for a
sum less than ten dollars ($10), which sum shall be paid by each service
occupation doing a business of eight thousand dollars ($8,000) or
less per annum.
[1]
Editor's Note: Former § 13-213, which pertained
to service business taxes and was derived from § 38.05 of
the 1965 Code, as amended, was repealed 4-25-2006 by Ord. No. 3979.
[R.O. 1985 § 13-214; Code 1965, § 37.11; Ord. No. 1566, § 1, 4-8-1975]
The license tax required in this Article to be paid on or before
June 1 each year by merchants, manufacturers and service occupations
shall be deemed a deposit on the amount due for the ensuing year.
If upon filing the return the following May, it shall be determined
that additional license or tax is due, such additional amount shall
be paid to the City with the return. If the return shows the deposit
exceeds the tax and license due, a credit shall be issued and the
amount may be deducted from the deposit due on or before June 1.
[R.O. 1985 § 13-215; Code 1965, § 37.12; Ord. No. 1566, § 1, 4-8-1975]
Persons engaged in the business of selling motor fuel shall
be subject to the licensing and taxing provisions of this Article
as merchants, and the sales of motor fuel shall be included in gross
sales for such purposes.
[R.O. 1985 § 13-216; Code 1965, § 37.121; Ord. No. 1840, § 1, 9-1-1981; Ord. No. 5127, 1-26-2021]
All merchants, manufacturers, service occupations and other businesses in the City shall pay a minimum annual license tax levied and payable on each square foot of space occupied by the business, of an additional ten cents ($0.10) per square foot, with a minimum of one hundred (100) square feet, provided that all other merchants', manufacturers' and business license taxes paid by said persons shall be credited in computing the amount due under this Section. Disclosure of square foot area occupied shall be included in said persons' affidavit or application for such merchants, manufacturers or business license, and the due date for the payment under this Section shall coincide with the due date for the payment of each person's respective annual merchants', manufacturers' and/or business license tax. The tax shall apply to all such businesses required as of November 3, 1981, or thereafter, to pay the base annual license tax under the provisions of this Article and Divisions 1 and 2 of Article II of this Chapter.
[R.O. 1985 § 13-217; Code 1965, § 38.07; Ord. No. 1567, 4-8-1975]
In the event that any person operates more than one (1) place
of business as enumerated in this Article in the City, separate taxes
shall be paid on each place operated, and separate licenses must be
obtained for each place of business. The address of the business for
which each license is issued shall be clearly shown on the face of
the license, and it shall be of no force or effect at any other address
unless the licensee moves the place of business for which the license
was issued to another address in the City, in which event the change
of address shall be noted on the license by the City Clerk and initialed
by him/her.
[R.O. 1985 § 13-218; Code 1965, § 37.13; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 3979, § 1, 4-25-2006]
(a)
Tax deposit. When any person commences business as a merchant, manufacturer
or service occupation, he/she shall take out a merchants or manufacturers
or service occupation license, as the case may be, but before any
such license shall be issued, he/she shall deposit with the City Clerk
such sum of money sufficient to cover a tax on one tenth of one percent
(1/10 of 1%) on the sales or gross receipts from the commencement
of the business to the next May 31. The license tax hereinabove stated
shall be deemed a deposit on the amount due from the commencement
of business to the following May 31. Upon filing the return for the
next ensuing year, if it shall be determined that additional license
or tax is due, such additional amount shall be paid to the City with
the return, and if the return shows the deposit exceeds the tax and
license amount that should have been paid on commencing business,
a credit shall be issued and the amount may be deducted from the deposit
due on or before June 1 for the next ensuing license year.
On or before the last June 1 hereinabove stated, the merchant,
manufacturer, or service business shall file a new statement for the
ensuing year, and shall deposit with the City Clerk such sum of money
sufficient to cover a tax on one tenth of one percent (1/10 of 1%)
on the sales or gross receipts from the commencement of the business
to the next May 31 and then dividing this amount of gross receipts
or sales by the number of months in business and then multiplying
this sum by twelve (12) thus estimating one (1) full license year
of sales or gross receipts. Upon payment of the above sums such license
shall be issued for the ensuing year. Thereafter the tax and license
shall be determined as in the case of other merchants, manufacturers
and service occupations, provided that such merchant, manufacturer
or service occupation shall not be eligible to elect to pay on the
basis of his/her fiscal year until he/she shall have been engaged
in business in the City for a full fiscal year. ("Fiscal year" shall
mean the merchant's, manufacturer's or service occupation's fiscal
year as determined and used for his/her Federal income tax purposes).
[Ord. No. 5127, 1-26-2021]
(b)
Former business experience. If a merchant, manufacturer or service
occupation commencing business in the City has been engaged in substantially
the same business and proposes to locate such business in the City,
his/her experience in that business and amount of sales or gross receipts
may be used in estimating the deposit to be made with the City Clerk
as provided in this Section, making due allowance for any increase
or decrease in the proposed or expected extent or magnitude of the
business.
[R.O. 1985 § 13-219; Code 1965, § 37.14; Ord. No. 1566, § 1, 4-8-1975]
If the City Clerk and any person commencing business as provided
for in Section 13-218 are unable to agree on the amount of deposit,
the City Clerk may require a corporate surety bond from the licensee,
conditioned that he/she will on or before June 1 next following, furnish
the City Clerk with a verified statement as to property subject to
ad valorem tax and sales or gross receipts that he/she will pay to
the City Clerk the taxes and licenses due according to the provisions
of this Article. The bond shall be of not more than double the amount
of the estimate of taxes made by the City Clerk, or in such lesser
amount as the City Clerk may deem sufficient to protect the City's
interest; and his/her approval shall be endorsed upon such bond before
the license shall be issued. In addition to the bond, the licensee
shall pay a minimum license fee of ten dollars ($10), which shall
be credited to his/her tax and license when his/her first return is
made and the tax thereon paid. If the deposit made by such licensee
for the period expiring May 31 after his/her commencement of business,
is determined to be in excess of the amount due, the City Clerk shall
credit the excess on his/her next license, or it shall be paid to
the licensee if he/she has discontinued business.
[R.O. 1985 § 13-220; Code 1965, § 37.15; Ord. No. 1566, § 1, 4-8-1975]
It shall be the duty of each merchant, manufacturer or service
occupation to keep proper, good and sufficient books, and enter an
account of all sales or gross receipts as the case may be, and to
keep good and sufficient records of property subject to ad valorem
taxes; which books, records and accounts, or true copies thereof if
a nonresident of Missouri, shall always be kept in the City and be
open to the inspection of the City Clerk or his/her agents or deputies
to verify the return. The statements or returns made to the City Clerk
under this Article shall not be made public, nor shall they be subject
to the inspection of any person except the Mayor, City Attorney, City
Clerk and his/her agents, auditors and deputies and members of the
Board of Aldermen. Such books, records and accounts shall be maintained
for a period of at least three (3) complete license years, and they
shall be subject to audit at any time for the three (3) previous years;
provided that the books, records and accounts for any of the three
(3) preceding years shall not be subject to audit more than once.
[R.O. 1985 § 13-221; Code 1965, § 37.16; Ord. No. 1566, § 1, 4-8-1975]
If the City Clerk 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/her for any of the three (3) preceding
years, he/she shall make demand for payment of the deficiency and
may refuse to issue any license to a licensee who is in default in
the payment of any tax for any of the three (3) preceding years, until
paid.
[R.O. 1985 § 13-222; Code 1965, § 37.17; Ord. No. 1566, § 1, 4-8-1975]
It shall be the duty of the City Clerk to furnish blank license
forms for merchants, manufacturers and service occupations. The license
shall acknowledge the payment to the City of the proper amount of
tax, describe the nature of the business and authorize such business
to be conducted in the City until the following June 1.
[R.O. 1985 § 13-223; Code 1965, § 37.18; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 3979, § 1, 4-25-2006; 1-26-2021 by Ord. No. 5127]
(a)
By Clerk. If a licensee fails to make a return when due, or having
made a return fails to pay the tax when due, or it is found upon any
inspection or audit that any return made by a licensee during the
previous three (3) years omitted property subject to ad valorem taxes,
or failed to include sales or gross receipts subject to the tax of
one dollar twenty-five cents ($1.25) per one thousand dollars ($1,000),
the City Clerk may, in addition to all other penalties, determine
the true facts by the best information that he/she can and shall assess
an additional penalty of up to an additional twenty-five percent (25%)
of the amount owed, in addition to any unpaid balance, and it shall
be the duty of the merchant, manufacturer or service occupation to
pay his/her tax and license on such arbitrary assessment of property
and sales or gross receipts in addition to the other penalties provided
for delinquencies.
(b)
Waiver of assessment. In case the City Clerk is satisfied that the
failure to make return and to pay the tax within the proper time was
inadvertent and not willful, he/she may accept payment of the tax
upon a proper return, verified by the licensee, with such penalties
for delinquency as may have accrued thereon and waive the additional
assessment.
[R.O. 1985 § 13-224; Code 1965, § 37.19; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 5127, 1-26-2021]
All taxes and licenses due under this Article shall become delinquent
on July 1 of the year in which due, and thereafter shall be subject
to a penalty of five percent (5%) during the first month of delinquency,
and two and one half percent (2.5%) each month thereafter until the
penalty amounts to twenty-five (25%). 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 a tax and
license due, or when he/she files a statement which is later found
to be incorrect and it is determined that additional taxes or license
or both are due.
[R.O. 1985 § 13-225; Code 1965, § 37.20; Ord. No. 1566, § 1, 4-8-1975; Ord. No. 5127, 1-26-2021]
Whoever shall make or file with the City Clerk, under the provisions
of this Article, a false statement under oath, shall forfeit his/her
license and be deemed guilty of a violation of this Code. It shall
be the duty of the City Clerk to examine carefully all statements
filed with him/her and to prosecute all violations of this Article
according to law; provided, that before instituting any such prosecution
he/she shall give the merchant, manufacturer or business occupation
an opportunity of explaining the statement and correcting it if inadvertently
made. If it shall appear to the City Clerk that such false statement
was willfully and corruptly made, he/she shall report all the facts
to the prosecuting attorney or grand jury for prosecution.
[1]
Editor's Note: Former § 13-226, entitled "Board
of review," which was derived from § 37-21 of the 1965 Code,
as amended, was repealed 6-13-2017 by Ord. No. 4759.
[R.O. 1985 § 13-227; Code 1965, § 37.22; Ord. No. 1566, § 1, 4-8-1975 Ord. No. 5127, 1-26-2021]
In addition to the penalties provided for violation of this
Code and the penalties provided for delinquent taxes and license,
and in addition to the arbitrary double assessment provisions of this
Article, the licenses of merchants, manufacturers or service occupations
violating any provision of this Article may be suspended or revoked
as may be provided by this Code or by law, and the remedies, punishment
and penalties shall be cumulative. Hearings on suspension and/or revocation
of licenses issued pursuant to this Chapter shall proceed in the manner
set forth in Section 13-233 of this Chapter, unless another procedure
is provided by law.
[R.O. 1985 § 13-228; Ord. No. 9, §§ 1 – 6, 7-27-1949; Ord. No. 452, § 1, 7-1-1958; Code 1965, § 32.09]
(a)
Registration. The owner, agent, operator or person in charge of each
motel, tourist camp, auto court or similar establishment in the City
shall on January 1 each year and within thirty (30) days after any
change in management or ownership, register with the City Clerk, setting
forth the following facts:
(1)
Name and address of the owner, operator or manager of the establishment;
(2)
Name and location of the business; and
(3)
Number of units furnished for occupancy by not more than two
(2) persons and the number of units furnished for occupancy by more
than two (2) persons, and the rates per unit in effect at the time.
(b)
License fee. At the time of registration, the owner, operator or
manager shall pay a license fee of seven dollars fifty cents ($7.50)
per year for each unit furnished for occupancy by two (2) persons
or less, and ten dollars ($10) per year for each unit furnished for
occupancy by more than two (2) persons. For any person commencing
business after January 1 of any year, the license fee shall be charged
in proportion for the remaining months of the year. Any person charged
with the duty of paying the license fee herein provided for and neglecting
to do so shall pay a penalty of an additional ten percent (10%) for
each month of delinquency thereafter, in addition to being subject
to such fine and imprisonment as is provided for in this Code.
(c)
Guest register. The owner, operator or manager shall provide a system
of registration for guests, either by card or in a book, and shall
require registration of all guests, showing their names, addresses,
time of arrival and departure and the number and name of the State
issuing the license on the automobile; and it shall be the duty of
the owner, operator or manager to verify the license number by comparison
and to make certain that it is correctly registered in his/her records.
(d)
Inspection. All such establishments shall be subject to inspection
at all times by the Chief of Police, who is charged with the duty
of visiting each of such establishments regularly, and the registration
records shall be subject to inspection by the Chief of Police and
other authorized officials of the City, including the Mayor and aldermen,
as often as may be necessary in their judgment.
(e)
Facilities. Each unit furnished for occupancy shall contain electric
lights, running water, wash basins, lavatories and water closets.
Sheets and pillow cases shall be changed after each occupancy, and
in any event not less than once a week. Each unit shall be ventilated,
cleaned and the floor washed after each occupancy, and in any event
not less than every three (3) days.
(f)
Prohibited acts. No person operating such an establishment shall
knowingly permit any indecent or other illegal act or conduct to exist
in, on or around the premises or any unit thereof, and shall promptly
notify the Chief of Police if he/she has any reason to believe that
any indecent or other illegal act is being committed.
[R.O. 1985 § 13-229; Ord. No. 128, § IX, 4-28-1953; Code 1965,
§ 32.06; Ord. No. 5127, 1-26-2021]
Separate licenses and permits must be obtained for each business
or enterprise or portion of a business or enterprise which makes or
conducts any sales. Every distinct portion of a business or enterprise
engaging in, conducting or making sales separate in nature and character,
and each portion of a business conducted in separate stores, offices
or other places, shall have separate licenses and associated permits.
[1]
Editor's Note: R.O. 1985 § 13-230, Exemption from tax,
was repealed by the City during the 2024 recodification project.
[R.O. 1985 § 13-231; Ord. No. 3979, § 1, 4-25-2006; Ord. No. 5167, 7-27-2021[1]; Ord. No. 5336, 2-28-2023]
The provisions of this Article III of Chapter 13 apply to home-based businesses as defined in Section 26-5 of this Code unless such business is exempt from municipal licensing by Missouri law. However, no permit or license shall be required to use a residential building for a home-based business.
[1]
Editor's Note: Ord. No. 5167 also changed the title of this
Section from "Home occupations" to "Home-based businesses."
[R.O. 1985 § 13-232; Ord. No. 3979, § 1, 4-25-2006]
All business entities that are registered with the State of
Missouri are required to register with the City of Crestwood by June
1 of each year on a form to be provided by the City Clerk, regardless
of the level of sales, income or gross receipts attributable to the
business.
[R.O. 1985 § 13-233; Added 1-26-2021 by Ord. No. 5127]
(a)
Any license issued by the City under this Chapter may be suspended,
revoked or otherwise disciplined or sanctioned for good cause. Suspension,
revocation or other form of discipline or sanction shall be in addition
to any other penalty or penalties prescribed in this Chapter or available
to the City by law. Good cause shall include, but not be limited to,
any of the following reasons:
(1)
Any failure to comply or any violation of any provision of this
Chapter or the regulations promulgated under the authority of this
Chapter by the licensee;
(2)
Violation of the terms and conditions upon which the license
was issued;
(3)
Violation of any ordinance of the City regulating the licensee;
(4)
Violation of any other Federal, State or local law or regulation
pertaining to the licensee or the activities associated with the business
subject to the license or occurring upon the property where the establishment
is located or the business is conducted;
(5)
Failure of the licensee to pay any tax, fee, fine or other governmental
charge required by law, including the payment of municipal taxes and
the remission of sales taxes;
(6)
Illegal or improper issuance of the license;
(7)
Any misrepresentation, misleading statement of fact, or false
statement in the application for such license;
(8)
Causing, maintaining, or failing to address any condition constituting
a nuisance, whether public or private;
(9)
Failure to obtain or maintain any license from the State or
other regulatory authority which is required for the operation of
the business subject to the license.
(10)
Failure to obtain or maintain a current "no tax due" statement
from the Missouri Department of Revenue, pursuant to Section 144.083,
RSMo., as amended.
(b)
Procedure.
(1)
In any case in which there is reason to believe a license issued
pursuant to this Chapter may be subject to suspension, revocation
or other discipline, a notice shall be issued to the business or establishment,
and such notice shall describe the violations or other grounds warranting
suspension, revocation or other discipline. The notice shall order
the licensee or owner or operator of the business (if different than
the licensee) to appear before the City Administrator, or his or her
designee, at such time and place as determined by the City Administrator,
to show cause, if any, why the business license or other permit should
not be suspended, revoked or otherwise disciplined or sanctioned.
Every person required to appear shall have at least ten (10) days'
notice thereof.
(2)
Such notice shall be signed by the City Administrator, or his
or her designee. The notice shall be served upon that person by delivering
a copy thereof to the person, or by leaving a copy at his/her residence
with some member of the family or household over fifteen (15) years
of age, or upon any corporation by delivering the copy thereof to
the registered agent or to any other officer at any business office
of the corporation within the City. If the notice cannot be given
for the reason that the person named in the notice or his/her agent
cannot be found in the City, of which fact the return upon such notice
of the officer serving the same shall be conclusive evidence, such
notice shall be mailed to such person and posted at the property which
is the site of the business or mailed to such person and published
in a newspaper within the City once at least seven (7) days before
the time fixed for the parties to appear. The cost of the mailing
and publication shall be assessed against the licensee.
(3)
During the period the hearing is pending before the City Administrator,
the licensee shall be permitted to continue the operation of the business;
provided, however, that the pending nature of such hearing shall not
preclude prosecution for violation of the ordinances of the City occurring
during such period. At the hearing, any party may be represented by
counsel and all parties shall have the opportunity to be heard.
(4)
If, after hearing all the evidence, it is determined that there
are grounds for suspension, revocation or other discipline of the
business license, the City Administrator, or his or her designee,
shall make such order as he or she deems reasonable. The order shall
be served in the manner provided in this Section for service of the
notice of violation.
(5)
The decision of the City Administrator, or his designee, may
be subject to judicial review in the Circuit Court of St. Louis County
if an aggrieved party files an appropriate petition for judicial review
within fifteen (15) days of the decision.
(6)
Upon suspension or revocation of a business license, the owner
and/or operator of the business shall immediately cease operation
of the business at the location set forth in the order. The City may
post notices at each entrance to such business stating that its license
has been suspended or revoked, that it is unlawful for such business
to operate, and that persons who defy such order may be prosecuted.
It shall be unlawful for any person to remove, deface, or alter such
notices without the express permission of the City Administrator.
(7)
If a business fails to cease operation within twenty (20) days
of the suspension or revocation of its license, the City may cause
the doors of said business to be locked so as to prevent or bar the
continuance of business activity. Furthermore, the City Attorney may
take such other actions at law or in equity as may be required to
halt, terminate, remove, or otherwise eliminate any violation of this
Article.
(8)
In the event that a licensee whose license has been revoked
pursuant to this Section, or a related entity of a licensee whose
license has been revoked pursuant to this Section, shall thereafter
apply for a substantially similar license, the licensing official
may take into account the act(s) and circumstances which led to the
revocation in considering the new application.
(c)
In addition to or in the alternative to the procedure set forth herein,
any business or person who violates any of the provisions of this
Article may be prosecuted in the City's municipal division, and if
found guilty shall be punished in accordance with Section 1-6
of this Code. Each day such failure to comply or such violation continues
shall be deemed a separate offense. Any fine assessed for such an
offense shall be in addition to any other penalties assessed pursuant
to this Chapter.
