[1]
Editor's Note: Former Art. I, In General, was repealed 1-10-2023
by Ord. No. 770. Prior history includes R.O. 2012, Ord. No. 205, Ord.
No. 364, and Ord. No. 696.
[Ord. No. 770, 1-10-2023]
[Ord. No. 770, 1-10-2023]
The following words, terms, and phrases, when used in this Article,
shall have the meanings ascribed to them in this Section, except where
explicitly indicated otherwise:
Any business, service, occupation, pursuit, profession, or
trade, or the keeping or maintaining of any institution, establishment,
article, utility, or commodity within the City, except as may be otherwise
provided by this Article.
License fees and taxes levied on or required by any merchant,
business, or occupation, as authorized by Section 94.110, RSMo.
Any license required to be secured under this Article.
Unless otherwise provided, shall mean the year beginning
February 1 or, in the case of businesses newly established, at the
beginning of doing business and ending on the following January 31.
Any person engaged in the production of some article, thing,
or object by skill or labor out of raw materials or from matter that
has already been subject to artificial forces or to which something
has been added to change its natural condition.
Any person engaged in any business or occupation not specifically
classified as manufacturing or retail merchant.
Any natural individual, partnership, firm, corporation, or
association. As applied to partnerships, firms, or associations, the
term includes the individual partners or members thereof and the singular
includes the plural.
Any person engaged in the selling of goods, wares, or merchandise
at any store, stand or place occupied for that purpose within the
City except as may be otherwise provided by this Article.
Any person engaged in any business or occupation which is
not specifically defined as manufacturer, retail, or warehouse.
Any person engaged in storage and transporting manufactured
products, supplies, and equipment.
[Ord. No. 770, 1-10-2023]
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 Normandy.
[Ord. No. 770, 1-10-2023]
A.
No person shall engage in any of the businesses, trades, or avocations
described in this Article within the City without first having obtained
a license therefor from the City Clerk and paying to the City Clerk
the designated fee or tax. The license shall be valid for the annual
license year.
B.
Businesses, trades, or avocations described in this Article within the City that are found to be operating without a valid license in violation of this Article shall be subject to the general penalty outlined in Section 100.210 of this Code. License holders which fail to renew a license issued pursuant to this Article within thirty (30) days of the expiration of said license shall be subject to general penalty outlined in Section 100.210 of this Code if the licensee continues to operate after said thirty (30) day period has passed. Each day that any individual or entity operates a business, trade, or avocation in violation of this Article shall be considered a separate violation.
[Ord. No. 770, 1-10-2023]
A.
Each applicant for a business license under this Article 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.
B.
No license required under the provisions of this Chapter shall be
issued to any person, firm, or corporation required to have workers'
compensation insurance coverage under Chapter 287, RSMo., as amended,
unless a certificate of insurance for workers' compensation coverage
shall be provided to the City. Issuance of a license shall not be
construed to ensure or guarantee to any person that a licensee has
or will maintain workers' compensation insurance coverage. The
City shall not be liable to any person for any reason if a licensee
fails to have or maintain such insurance or fails to provide such
coverage to one (1) or more individuals. Nothing contained in this
Article shall be construed to create or constitute a liability to
or a cause of action against the City in regard to the issuance or
non-issuance of any license for failure to provide evidence of workers'
compensation coverage.
[Ord. No. 770, 1-10-2023]
A.
Every person engaged within the City of Normandy, Missouri, in an
occupation, trade, business, subject, calling, vocation, or profession
provided for in Section 94.110, RSMo., except those provided specifically
for elsewhere in this Article shall pay an annual occupation license
fee based upon the annual gross receipts or sales of said occupation,
trade, business, subject, calling, vocation, or profession as follows:
1.
A flat license fee of fifty dollars ($50.00) shall be charged
for sales or receipts of twenty-five thousand dollars ($25,000.00)
or less; for gross sales or receipts in excess of twenty-five thousand
dollars ($25,000.00), one dollar ($1.00) for each additional one thousand
dollars ($1,000.00) above twenty-five thousand dollars ($25,000.00)
of gross sales or receipts.
[Ord. No. 770, 1-10-2023]
A.
Applications. Application for a license shall be made in writing
on a form provided by the City and submitted to the City Clerk. An
application shall be made to renew any license at its expiration.
All holders of licenses or permits shall be responsible for reporting
changes in initial application information immediately as the same
occurs. The form of licenses shall be prescribed and furnished by
the City Clerk.
B.
Issuance. All licenses shall be granted and signed by the City Clerk and the Mayor. All applicants shall furnish proof of a certificate of insurance for workers' compensation coverage and a no-tax-due letter pursuant to Section 605.050 of this Article. In addition, no license shall be issued if the location of the business has not met the relevant occupancy requirements set out in Chapter 500 of this Code or the relevant zoning regulations set out in Chapter 405 of this Code. Any other violations or nuisances of this Code found at the time of application must be abated by the owner before an issue is licensed.
C.
Denial. The City may refuse to grant or renew any license for any
of the following reasons:
1.
Providing fraudulent information regarding workers' compensation
coverage;
2.
The business is delinquent in taxes to the State of Missouri,
County of St. Louis, or the City of Normandy;
3.
The business or activity sought to be licensed would be conducted
in violation of any law of the United States or of the State or ordinance
of the City;
4.
Any other basis for revocation as set out herein;
5.
For the six (6) month period prior to application for a license, operation by the applicant of a business which must be licensed under this Article without having first obtained such a license, where the applicant has continued to operate such unlicensed business after receipt from the City of a written notice to cease such operation. This Subsection (C)(5) shall not apply to any applicant operating within the thirty (30) day grace period provided to expired licenses under Section 605.040 above.
D.
Liability. Nothing in this Section shall be construed to create or
constitute a liability to or a cause of action against the City to
the issuance of any license pursuant to this Section.
[Ord. No. 770, 1-10-2023]
Persons commencing a new business or occupation or a business
or occupation which has been in business less than twelve (12) months
shall pay the minimum license fee of fifty dollars ($50.00).
[Ord. No. 770, 1-10-2023]
The license required by this Article shall be effective from
the first day of February through the last day of January of the next
calendar year and the yearly license shall be due and payable.
[Ord. No. 770, 1-10-2023]
A.
It shall be the duty of all persons, partnerships, corporations, other entities, or businesses as authorized in Section 94.110, RSMo., which are doing business within the City to keep a proper record and account of all sales made or receipts of said person, which account shall always be open to the inspection of the City Administrator or his/her designee to verify the statement made by the licensee pursuant to Section 605.060.
B.
It shall be the duty of every person or entity, whether notified or not, engaged in an occupation, trade, business, subject, calling, vocation, or profession, provided for in Section 94.110, RSMo., applying for renewal to provide to the City Administrator or his/her designee, between the first day of January and first day of February of each year, a statement, verified by affidavit, of the true amount of gross sales or gross receipts of such person during the year last preceding the first day of January, which statement and affidavit shall be a part of the person's application for license form required by Section 605.070.
[Ord. No. 770, 1-10-2023]
All licenses granted by the City pursuant to this Article shall
be carefully preserved and shall be displayed in a conspicuous place
in the place of business authorized for the conduct of such business;
provided, that where a licensee has not established a place of business
within the City, such licensee shall carry such license on his/her
person while engaged in the conduct of the licensed business or activity
and shall display such license to any Police Officer, Code Enforcement
Officer, or prospective customer on request.
[Ord. No. 770, 1-10-2023]
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
City 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
Article 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.
[Ord. No. 770, 1-10-2023]
A.
The City hereby reserves the right to suspend or revoke any license
granted under the provisions of this Article for good cause shown.
"Good cause" includes, but is not limited to, suspension or revocation
by the State of any corresponding State license; any cause for which
a license would not be issued upon application therefor; any false
statement of a material fact in the application for license; conviction
of a licensee of a felony or any offense under this Article or any
offense involving moral turpitude, or procuring or permitting any
employee or agent to commit any such offense or other violations of
the Municipal Code.
B.
The City Council, after a hearing thereon, shall suspend or revoke
the license of such licensee, giving ten (10) days' notice, in
writing, thereof prior to the hearing thereon to the licensee, or
any person in charge of or employed in the place licensed, stating
the time, place, purpose and grounds therefor, and at which hearing
the licensee may have legal counsel and produce witnesses in his/her
behalf.
[Ord. No. 770, 1-10-2023]
No one (1) license shall authorize any person to carry on any
business in more than one (1) place within the City at the same time,
except as herein provided.
[Ord. No. 770, 1-10-2023]
Except as may be specifically provided otherwise, no City license
shall be transferable or assignable.
