It shall be unlawful for any person, firm or corporation to
engage in any business or occupation in the City of Edgerton 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.
(RSMo. §144.083.4)
[Ord. No. 18-015, 8-5-2020]
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 Edgerton. (RSMo. §71.620, 2003)
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. (RSMo. §§71.625, 2012;
144.170, 144.250)
