Source: https://ecode360.com/27779149
Timestamp: 2019-04-19 08:38:03+00:00

Document:
§ 605.030 Classification — Merchants, Manufacturers and Miscellaneous Service Occupations.
§ 605.040 Nature of License Fees and Taxes.
§ 605.050 Method of Calculating License Fees.
§ 605.060 Statement of Business Activity.
§ 605.070 Imposition of License Fee.
§ 605.080 Temporary or Seasonal Sales or Services.
§ 605.090 Garage or Yard Sales.
§ 605.120 Application For License.
§ 605.130 Delinquency in Filing Application.
§ 605.140 Delinquent Taxes and Fees.
§ 605.150 Revocation of Business License — Basis — Procedure.
§ 605.160 Maintenance of Records.
§ 605.170 Board of Review.
§ 605.190 Issuance of Summons Penalty For Violations.
Section 605.030 Classification — Merchants, Manufacturers and Miscellaneous Service Occupations.
Section 605.040 Nature of License Fees and Taxes.
Section 605.050 Method of Calculating License Fees.
Section 605.060 Statement of Business Activity.
Section 605.070 Imposition of License Fee.
Section 605.080 Temporary or Seasonal Sales or Services.
Section 605.090 Garage or Yard Sales.
Section 605.120 Application For License.
Section 605.130 Delinquency in Filing Application.
Section 605.140 Delinquent Taxes and Fees.
Section 605.150 Revocation of Business License — Basis — Procedure.
Section 605.160 Maintenance of Records.
Section 605.170 Board of Review.
Section 605.190 Issuance of Summons Penalty For Violations.
The City of Hazelwood, Missouri.
Every person whose principal business activity is the refining, processing, fabrication, alteration, improvement, modification, assembling, combining, or otherwise changing tangible personal property through any process or procedure.
Every person doing business in this City who shall make any sales, wholesale or retail, of any goods, wares or merchandise from any store, stand or place occupied for that purpose is declared to be a "merchant." Any person engaged in the rental or lease of tangible personal property not otherwise included in the measure of a license and tax by the City is also a "merchant." The owner of inventory consigned to any person within the City for sale is a "merchant." Any activity of a merchant, other than the making of sales, rentals, or leases, which is related to said sales (including, as an example, the storage of tangible personal property held for eventual sale, rental or lease) is also deemed to constitute the business of a "merchant." The value of sales by a retail merchant shall not include the bulk wholesale of used vehicles or other property previously accepted in trade.
Activities of a merchant which might otherwise qualify as those of a manufacturer, under the provisions of the manufacturers' license and tax contained in this Chapter, shall not be classified as manufacturing if, upon consideration of all known facts, they reasonably appear to be an integral part of the principal business of merchant as distinguished from a manufacturing activity related only incidentally to the business of merchant.
Every person doing business in this City whose principal business activity provides a service.
Has been either removed from its usual site of installation or operation and placed in separate storage or has been consigned to an agent for sale or disposal.
Machinery and equipment that has not been erected, installed or otherwise made ready for use during the fiscal or calendar year next preceding the calendar year in which a business license begins.
Any off-premises, commercial, outdoor sign, display, device, figure, painting, drawing, message, plaque, poster, billboard, or other thing designed, intended or used to advertise or inform, any part of the advertising or information contents of which is visible from any point of the traveled ways of the roadways within the City. If the structure of any such outdoor advertisement shall contain more than one (1) outdoor advertisement within its structure, then each such outdoor advertisement shall be considered an individual outdoor advertisement for purposes of this Chapter.
A "person" is used as a generic term and includes every form of business entity. It includes, among others, individual proprietorships, partnerships, joint ventures, corporations, associations, limited liability companies, cooperatives, and business trusts.
Any transfer, exchange or barter of tangible personal property for a consideration of money, property, or service, or any combination thereof.
The total inflow of cash and receivables in exchange for goods sold.
The value of machinery and equipment shall be the net book value reflected on the ultimate books of account of the manufacturer or miscellaneous service occupation as of the last day of the calendar year or fiscal year next preceding the calendar year in which the license year begins, provided said books are kept in accordance with generally accepted accounting principles consistently applied. This definition of "value" applies to items of machinery, equipment and vehicles, accounted for individually, and also to classes of items accounted for as a group, excluding only real property.
Non-productive machinery and equipment physically present in the City on the last day of the calendar year or fiscal year, not in use, but under construction or scheduled for retirement, shall be valued at ten percent (10%) of the net book value. The burden shall be on the licensee to establish by competent and substantial evidence that the exception provided by this paragraph is applicable.
All value of machinery and equipment which is leased from a "related party" must be included in the reported value of machinery and equipment although the value of such equipment may not be reflected on the books of account.
The book value of such equipment shall be the net book value reflected on the ultimate books of account of the related party as of the last day of the calendar or fiscal year provided such books are kept in accordance with generally accepted accounting principles.
A "related party" is an entity that is subject to significant influence of another and which may have common officers or directors and is related to the manufacturer or miscellaneous service occupation to a degree that the lease arrangement could be considered an isolated incident of the related party to the manufacturer or miscellaneous service occupation.
License. Every person defined to be a merchant, manufacturer, or miscellaneous service occupation, shall, before going or offering to do business as such, procure from the Director of Finance a license therefor under the provisions of this Chapter.
Agent's Liability. 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 miscellaneous service occupation without having procured a license.
Employee's Liability. After notice by the Director of Finance to any clerk or employee of a merchant, manufacturer or miscellaneous service occupation that his employer has not procured a license to engage in such activity or business, it shall be unlawful for such clerk or employee to conduct or assist in the conduct of such business or activity.
New Businesses. Any new merchant, manufacturer or miscellaneous service occupation applying for a license after the beginning of the usual license year shall be charged therefor on a prorata basis in the proportion that the number of days remaining in the year bears to the total number of days in said year. The first (1st) year's license fee and tax will be based on an estimate of the sales and machinery and equipment, as of the end of the first (1st) business year and may be adjusted during the next license year for any discrepancies between the estimated and actual figures.
A business shall be classified as that of a merchant, manufacturer or miscellaneous service occupation according to the principal activity of the business as determined by the volume of sales or gross receipts; but if a portion of the business of a merchant or miscellaneous service occupation consists of activities herein defined as those of a manufacturer, as part of the license fee, a fee of 7.5 mills (¾ of 1%) shall be paid on the value of the largest amount of tools, machinery and appliances used in that portion of the business as in the case of a "manufacturer."
The license fees and taxes provided for in this Chapter are assessed and payable for the privilege of engaging in and doing business in the City.
For total sales of sixty-five million dollars ($65,000,000.00) or less, the fee shall be fifty cents ($.50) on each one thousand dollars ($1,000.00) or fractional part thereof.
For that portion of the total sales in excess of sixty-five million dollars ($65,000,000.00), the fee shall be fifteen cents ($.15) on each one thousand dollars ($1,000.00) or fractional part thereof.
The minimum license fee shall be twenty-five dollars ($25.00).
The license fee of a manufacturer shall be calculated at a rate of fifty cents ($.50) on each one thousand dollars ($1,000.00) or fractional part thereof of the first (1st) two billion dollars ($2,000,000,000.00) of the total amount of sales of goods manufactured by him in the City, wherever such sales may be made, and thirty cents ($.30) on each additional one thousand dollars ($1,000.00) or fractional part thereof of the total amount of sales of goods manufactured by him in the City, wherever such sales may be made. The minimum license fee is one hundred dollars ($100.00), and the maximum annual license fee payable by any single manufacturer licensee pursuant to this Subsection (B) shall not exceed three hundred thousand dollars ($300,000.00).
In addition to the assessments in Subsections (B) and (C) herein, each manufacturer shall pay to the City 7.5 mills (¾ of 1%) of the first (1st) sixty-five million dollars ($65,000,000.00) of the value of machinery and equipment and 2.5 mills (¼ of 1%) of the value of machinery and equipment in excess of sixty-five million dollars ($65,000,000.00) as part of his license fee, and each miscellaneous service occupation shall pay to the City 7.5 mills (¾ of 1%) of the value of all machinery and equipment as a part of his license fee.
Every person defined as a merchant, manufacturer, or miscellaneous service occupation shall, according to business classification, on or before the sixteenth (16th) day of March, furnish to the Director of Finance, applicable portions of the following information according to his immediately preceding fiscal or calendar year.
A statement of the book value of the tools, machinery and appliances which he had in his possession or under his control on the last day of the immediately preceding calendar or fiscal year.
A statement of the aggregate amount of all gross sales made during the immediately preceding calendar or fiscal year.
Such statements shall be in writing accompanied by a copy of acceptable documentation.
*Cross Reference--Also see chapter 607 Hotel and Motel Tax.
Charitable or not-for-profit organizations operating these businesses shall apply for a permit and such fee may be waived by the Council.
Cross Reference—Also see chapter 607 Hotel and Motel Tax.
Conducted Outdoors By An Organization That Has For-Profit Status.
Any such person desiring to provide temporary sales or services outside of an enclosed building shall file an application with the Director of Finance for approval. The said application shall contain all pertinent information as required by the City, including the sales tax number of the applicant, the nature of the proposed temporary sales or services, and the dates of operation.
The proposed temporary usage must be consistent with any usage allowed at the premises as a matter of right in the zoning district in which the premises is located or by special land use permit previously issued for such premises. If not, the permittee must obtain approval of the City Council for expansion of the use prior to any such temporary use.
Each business is required to have a sales tax number and must use a cash register to register all sales therefor. If a temporary structure is utilized in conjunction with said business, the structure shall be commercially manufactured.
The traffic and parking must be in compliance with the City ordinances and the temporary usage shall not cause any premises to have fewer than the required parking spaces.
A site plan sketch showing the business location must be submitted.
An application for an occupancy permit must be submitted to the City Planner. An occupancy inspection and permit is required.
The person operating the temporary sale or service shall prohibit patrons from throwing trash on or about the streets, sidewalks or on its property. The person operating the temporary sale or service shall police and clean such areas.
Written permission of the property owner or property occupant for specific dates and location must be filed with the application.
Upon approval of the application the applicant shall pay the following fees in the Finance Department. A temporary business license shall be prepared and forwarded to the Public Works Department to be issued after an occupancy permit is approved. If the business should fail the occupancy inspection, the contingent license is automatically void until the condition(s) is corrected.
Twenty dollars ($20.00) for a temporary business license for a maximum of five (5) days.
Twenty-five dollars ($25.00) for a temporary or seasonal license for a maximum of sixty (60) days.
Cross reference. Temporary sales in and on City property are handled under provisions of Section 250.040.
Conducted Indoors By An Organization That Has For-Profit Tax Status.
Any such person desiring to provide temporary sales or services inside of an enclosed building shall file an application with the Director of Finance for approval. Said application shall contain all pertinent information as required by the City, including the sales tax number of the applicant, the nature of the proposed sales or services, and the dates of operation.
The proposed temporary usage must be consistent with any usage allowed at the premises as a matter of right in the zoning district in which the premises is located or by special land use permit previously issued for such premises. If not, the permittee must obtain approval of the City Council for expansion of the use prior to any such temporary use. If not, the applicant must obtain approval of the City Council for expansion of the use prior to any such temporary use.
Certification by the City Planner that the occupancy permit for the premises is adequate for the temporary use.
Conducted Indoors Or Outdoors By An Organization That Has Not-For-Profit Tax Status.
Any such person desiring to provide temporary sales or services shall file an application with the Director of Finance for approval. Said application shall contain all pertinent information as required by the City, including the sales tax number of the applicant, documentation of not-for-profit tax status, the nature of the proposed sales or services, and the dates of operation.
If the business will be conducted outdoors, a site plan sketch showing the business location must be submitted.
Upon approval of the application, the Director of Finance shall issue a temporary business license at no charge.
Regular license holders wishing to temporarily expand or enhance the same business outdoors, such as a merchant conducting a sidewalk sale, is not required to obtain a temporary business license. However, verification shall be made by the City Planner that traffic and parking is in compliance with City ordinances, and the occupancy permit for the premises is appropriate for the expanded use.
No temporary license is required for car washes and meat shoots conducted by not-for-profit organizations. These permits are issued by the City Manager's office at no charge.
A maximum of two (2) signs no larger than twelve (12) square feet each is permitted, beginning forty-eight (48) hours before the event and must be removed within twenty-four (24) hours after the event.
Within A Shopping Mall In Excess Of One Million Square Feet.
Any person desiring to provide temporary sales or services from a stand or facility located in aisles or common areas within a shopping mall in excess of one million (1,000,000) square feet shall file an application with the Director of Finance for approval. The application shall contain all pertinent information as required by the City, including the sales tax number of the business, the nature of the proposed sales or services, and the dates of operation. Each business required to have a sales tax number must use a cash register to register all sales therefor.
The proposed temporary usage must be consistent with any usage at the mall.
Written permission of the property owner or property manager for specific dates and locations must be filed with the application.
Receipt of a copy of a sales tax license for the use issued by the State of Missouri.
Upon approval of the application, the applicant shall pay the Finance Department a temporary business license fee of one hundred dollars ($100.00) for a maximum of one (1) year.
Cross Reference—Temporary sales in and on city property are handled under provisions of §250.040.
It is unlawful for any person to conduct a garage or yard sale without first securing from the Department of Public Works a permit for same. There shall be no charge for said permit.
Garage or yard sales are all sales of tangible personal property from a residentially zoned district whereby the public at large is, or can be, made aware of the sale.
"Tangible personal property" is all personal property which is owned, utilized or maintained by an individual or members of his residence and acquired in the normal course of living in or maintaining a residence. It does not include merchandise which is purchased for resale or obtained on consignment.
No more than two (2) garage or yard sales may be held within a one (1) year period on any residentially zoned property.
In the event of inclement weather or other legitimate reasons, the Department of Public Works may grant alternate dates for a permitted garage or yard sale.
Such permits shall be valid for two (2) days in any seven (7) day period and the permit shall be posted on the premises where the sale occurs.
All merchandise shall be removed from display at sunset.
Name of person(s), firm, group, corporation, association, or organization conducting sale.
Name of owner of property on which sale is to be conducted, and permission, in writing, if applicant is other than owner or lessee.
Location where sale is to be conducted and date of sale.
Number of days and time of sale.
Date and nature of any past sale and relationship or connection applicant may have with any other person(s), firm, group, organization, association, or corporation conducting said sale.
Whether or not applicant has been issued any other vendor's license by any State, Federal or local agencies.
Statement that all property to be sold is the tangible personal property of the applicant and same has not been acquired or consigned to the said applicant for purposes of resale.
Sworn statement or affirmation by applicant that the information given is full and true to the best of his knowledge.
All owners and operators of outdoor advertisements, as defined in this Chapter, and except as otherwise provided by ordinance, shall pay to the City, for each outdoor advertisement owned and/or operated by same, twenty dollars ($20.00) per each one thousand dollars ($1,000.00) of annual gross receipts of each respective outdoor advertisement as and for an annual outdoor advertisement license tax or fee, at such times as are provided in this Chapter.
Foodstuffs, goods, candy, gum, drinks, sandwiches, pastries, fruit, popcorn, ice charms, cigarettes, nuts, soaps, bleaches, detergents, newspapers and any other items.
Dry cleaning, washing, drying, extracting and any other service; except in businesses licensed as laundromats.
Pinball, electronic and video games, shooting gallery, juke box, merry-go-round, car rides, horse rides and any other instrument.
Devices owned by charitable or not-for-profit organizations shall be exempt from the aforementioned fees, but shall have affixed a sign stating the name of the organization receiving proceeds from the device. Such machine shall have affixed thereto a license secured from the City, visible to the general public.
Coin changing and postage stamp dispensing devices from which equal value is received shall be exempt from the license and fee herein.
Any coin-operated device that is not used by nor available to the general public and is utilized by the owner of the machine and his employees alone, shall be exempt from the license and fee herein.
Any and all coin-operated devices which are not in compliance with the provisions herein or any of the ordinances of the City may be confiscated by the Police Department; and in the event such machines are so confiscated, they shall not be returned to the owners or users thereof until licenses have been bought for such machines and any and all other expenses relative to confiscation and storage have been paid. Such confiscation shall not act as a bar to prosecution by the City.
Every person required to have a license under the provisions of this Chapter shall apply therefor on forms provided by the Director of Finance. Application forms shall provide for the supplying of all information reasonably required to administer the license ordinances and shall be completed, executed under oath, and filed on or before March sixteenth (16th) of each year or the date of commencing business, whichever is later. Along with the application there shall be attached thereto for preceding calendar or fiscal year Federal income tax returns, sales tax reports or an acceptable document from an auditor. Any other type of financial documentation, offered in lieu thereof, must be approved by the Director of Finance. All applications shall be privileged documents available only to the City Council, City Manager, Director of Finance, City Clerk, Finance Department, and authorized agents and deputies. Authorized agents and deputies shall include representatives from the United States Department of the Treasury, the Missouri Department of Revenue, the St. Louis County Department of Revenue, duly authorized court officials and the City's independent auditors. The release of an application or information therefrom to an unauthorized person shall be a misdemeanor punishable by imprisonment not to exceed thirty (30) days or by a fine of not less than one hundred dollars ($100.00), or both. A reasonable extension of time for filing shall be granted by the Director of Finance for good cause shown. No license issued herein shall be transferable. No license herein shall be issued until the applicant has paid all personal and real property taxes required to be paid by such applicant. Businesses with sales less than thirty thousand dollars ($30,000.00) and machinery and equipment less than five thousand dollars ($5,000.00) shall be exempted from the requirement of producing such documentation as required with the application. Charitable or not-for-profit organizations also shall be exempted.
Every person required to file an application for a license to do business under the provisions of this Chapter who shall fail to file such application with documentation as required on or before March sixteenth (16th) or the date of commencement of business, whichever is later, because of willful disregard of the filing requirement or negligent disregard thereof, shall be charged a penalty of ten dollars ($10.00) for each day that the failure to file continues.
The taxpayer's securing of an extension of time in which to file shall stay the accrual of penalty, however, an estimated license fee, which is reasonably based upon the previous year's fee, must be paid at the time the request for an extension of time is submitted. Upon filing of a completed application for which an extension has been granted, the taxpayer must pay in full any deficiency between the estimated fee previously deposited and the actual fee due. If the estimated fee paid by the taxpayer is greater than the actual fee due, the Director of Finance shall refund the overpayment to the taxpayer.
Fees due under this Chapter shall be due and payable on March sixteenth (16th) of each year or the date of commencement of business, whichever is later, and shall be payable without penalty or interest through the fifteenth (15th) day of March. No fees can be accepted by the Director of Finance without a proper application and attached documentation except in the case of an estimated payment. Thereafter, a penalty shall accrue at the rate of five percent (5%) of the fee due for the first (1st) month of delinquency or part thereof and at the rate of one percent (1%) per month or part thereof for each succeeding month of delinquency until a maximum penalty of twenty-five percent (25%) has been accrued. At any time during delinquency, the Director of Finance may terminate the delinquent licensee's authorization to do business after the passage of fifteen (15) days from the date of mailing, by registered or certified mail with return receipt requested, of a notice of delinquency to the offending licensee. The Director of Finance may, with the concurrence in writing of the City Attorney, waive any or all of the penalties provided herein for good cause shown, provided however, that for any period for which penalty is waived, interest at the legal rate shall be collected on the amount of the delinquency.
No license herein shall be issued until the applicant has paid all personal and real property taxes required to be paid by such applicant and other fees and assessments due and owing the City. The licensee must be current in paying such property taxes, sales taxes, fees and assessments, and in the event he is not current, any license herein granted can be suspended or revoked unless such sums have been paid in full within three (3) calendar weeks after notification by the Director of Finance that such taxes or fees are unpaid. Payment of delinquent taxes and fees shall be delivered to the Director of Finance for forwarding to the appropriate agency.
Causing, maintaining or assisting in the cause or maintenance of a nuisance, whether public or private.
The Director of Finance or his/her designee shall set a hearing to consider the question of revocation.
At least ten (10) days prior to such hearing, written notice shall be mailed to the licensee at his/her or its last known address as shown in the records of the Finance Office advising the licensee of the time and place of the hearing and of the reason for considering the revocation of the license.
During the pendency of this hearing the licensee shall be permitted to continue the operation of the business, provided however, that the pendency of such hearing shall not preclude prosecution for violation of the ordinances of the City occurring during such period.
At the hearing the hearing officer shall hear all relevant evidence justifying the revocation of the license and all relevant evidence justifying the retention of the license.
The Director of Finance or his/her designee shall notify the licensee of the results of the hearing in writing.
In the event 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 in to account the act(s) and circumstances which lead to the revocation in considering the new application.
Any person aggrieved by the determination of the hearing aforesaid may seek review by the City Council. A written request for Council review setting forth all reasons known to the applicant as to wherein and why the administrative determination is in error must be submitted by the aggrieved party within ten (10) days of the date of the determination for which review is sought.
The filing of a request for Council review shall not stay the outcome of the administrative determination unless the Council shall suspend the effect of the determination upon request of the aggrieved party.
The City Council may, at its option, review the determination on the basis of the City's files and the record of the prior proceedings or may hold an additional hearing thereon. The Council shall reduce the results of its review to writing and give notice thereof to all parties.
Any person aggrieved by the decision of the City Council may seek judicial review pursuant to the provisions of Chapter 536, RSMo., by filing a petition for same with the Circuit Court of St. Louis County within fifteen (15) days of the date of the Council's decision.
It shall be the duty of each person required herein to have a license, to maintain accounting records adequate to permit verification of the accuracy of his application for license. These records shall be available to and subject to audit by the Director of Finance, his agents and deputies, at the place where regularly maintained, provided reasonable notice is given in writing of his desire to audit the records.
Such records shall be maintained for at least three (3) years following the date of filing of the particular application. The information secured from the records is deemed privileged and confidential, and its unauthorized disclosure shall constitute a misdemeanor punishable by not to exceed thirty (30) days imprisonment or a fine of not less than one hundred dollars ($100.00), or both.
In February of each year the Council shall appoint a Board of Review consisting of three (3) Councilmen who shall hear petitions for review by persons subject to licenses and taxes hereunder and to consider petitions for review of any determination by the Director of Finance with respect to the valuation of property and other matters pertaining thereto. Petitions for review must be filed in writing within fifteen (15) days of the Director's determination.
Appeal from the Board of Review shall be made to the Council by filing a written request with the City Clerk, within ten (10) days after the finding by the Board of Review.
If, as a result of audit or otherwise, it becomes apparent that any person has failed to make timely remittance of taxes or fees due the City hereunder, or if the Director of Finance believes this to be the case, the Director shall issue by registered mail, a "Notice of Proposed Deficiency Assessment," stating the amount of the proposed deficiency assessment and the reason therefor. If the person disagrees with the proposed deficiency assessment, he may petition the Director of Finance in writing within thirty (30) days of the mailing of said Notice for a hearing on the matter. At the hearing, or within thirty (30) days thereafter, the Director shall notify the person in writing of his determination. An appeal may be taken to the City Council by filing within thirty (30) days a written request for hearing with the City Clerk which hearing shall be set within thirty (30) days of the date of the written request. The Clerk shall notify both the person and the Director of Finance of the date set for the hearing. The Council shall provide for the making of a taped or stenographic record of the proceedings at the hearing, a copy of which shall be made available to the person upon request and upon payment of a reasonable charge covering the cost of a copy of said taped or stenographic transcript of the proceedings. An appeal may be taken from the City Council to the courts as provided by law. If a finally determined deficiency resulted from a reasonable difference of opinion on the interpretation of the applicable ordinance or rules or regulations, or for any other reason than willful disregard of the law or gross negligence, penalties shall not be imposed but interest at the legal rate shall be added to the amount of taxes or fees determined to be due.
The Zoning Enforcement Officer is hereby authorized to issue a summons to any person violating any of the terms of this Chapter and, thereafter, such summons shall be prosecuted as all other violations of the Hazelwood City Code.
Any person who shall violate any provision of this Chapter shall, upon conviction, be punished in accordance with Section 100.130 of the Hazelwood City Code, unless otherwise specified herein.

References: § 605

§ 605

§ 605

§ 605

§ 605

§ 605

§ 605

§ 605

§ 605

§ 605

§ 605

§ 605

§ 605
 §250