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AMENDED BILL NO. /9
INTRODUCED BY COUNCILMEN: �'itwr W11i eft,Al iu��� •I- V#-'4u
ORDINANCE NO, -2g,�.2
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI RELATING TO THE
LICENSING AND REGULATION OF MERCHANTS AND OTHER BUSINESSES,
AND PROVIDING PENALTIES FOR VIOLATIONS THEREOF, AND REPEALING
SECTIONS 563 THROUGH 628 OF THE REVISED ORDINANCES OF THE CITY
OF JEFFERSON, MISSOURI, 1956.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JEFFERSON,
MISSOURI, AS FOLLOWS:
Section 20. 010. Title. Sections 20.010 through 20.290 shall be
known and cited as the "General Business Licensing Code of the City of
Jefferson,Missouri. "
Section 20. 020. Definitions . 1 . When used in Sections 20.010
through 20.290, the following words, terms and phrases shall have the
following meanings:
A. Business. - All vocations, occupations, professions, enter-
( prises, establishments and all other kinds of activities and matters specifically
defined in this section, and such other vocations, occupations, professions,
enterprises, establishments which this city is authorized to tax under the
statutes of the State of Missouri.
B. City - The City of Jefferson, Missouri, a municipal corpora-
tion, which territorially shall include all territory within the corporate limits
of the city as such limits now exist or may from time to time be extended or
retracted.
C. City Collector. - The duly elected collector of the city and _.
any employee or agent thereof.
D. City Council. - The city council of the city.
E. Gross Receipts. - The total amount of the selling price for all
sales of materials, goods, wares or merchandise, and the total amount of
commission or other remuneration charged or received for the performance of
any act or service, of whatever nature it may be, for which a charge is made
or a credit allowed, whether or not such act of service is done as a part of or
in connection with the sale of materials, goods, wares or merchandise. In-
cluded in gross receipts shall be receipts, cash, credits, and property of any
kind or nature, without any deduction therefor on account of the cost of the
property sold, the cost of the materials used, Labor or service costs, interest
paid or payable, or losses or other expenses whatsoever, receipts of agents,
brokers, or trustees received as commissions, or fees earned, or charges of
any nature made or compensation of any nature received for the performance
of any services as agent, broker or trustee, or profits received when such
agent, broker, or trustee participates as a principal in any transaction. The
following shall be excluded from gross receipts provided that the books of
account segregate the amounts so as to reflect these exclusions:
(a) Cash and trade stamp discounts allowed and taken on
sales.
(b) Value of property accepted as part of the price for sub-
sequent resale.
(c) Any sales and excise taxes collected which are separately
stated and collected for and paid to a governmental agency.
(d) Such part of the sale price of property returned by the
purchaser as is refunded either in cash or in credit.
(e) Receipts of refundable deposits except those forfeited
and taken into the income of the business.
(f) Collections for others where the business is acting as an
agent or trustee to the extent that payments are made to those for whom
collected.
(g) Sales of real estate by an agent or broker, or sale of
commodities, other than insurance, by a commission broker, except that por-
tion of the sale which represents commissions or other income to the agent
or broker.
(h) Liquor sales in an amount which, if taxed the rate of
Fifty (. 500 cents per $1, 000. 00 of sales would yield a revenue equal to the
annual license tax fee, or the actual receipts of liquor sales, whichever is
the lesser.
(i) Gasoline sales.
(j) Receipts from either bowling alleys or pool tables in an
amount which, if taxed at the rate of fifty (. 500 cents per $1, 000. 00 of
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receipts:,.,would yield revenue equal to the annual minimum license fee of
$10. 00 per year per bowling alley or per pool table, or the actual receipts per
alley from the use of bowling alleys, or the actual receipts per pool table
from the use of pool tables, whichever is the lesser.
F. License inspector. - The license inspector of the city.
G. Merchant. - Any person who shall deal in the selling of
any goods, wares, merchandise or services at any store, stand or place
occupied for that purpose within this city, retail or wholesale.
H. Person. - Any individual natural person, partnership, joint
ventures, societies, associations, clubs, trustees, trusts, or corporations;
or any officers, agents, employees, factors or any kind of personal repre sen-
tatives of any thereof, in any capacity, acting either for himself, or for any
other person, under either personal appointment or pursuant to law.
2. When used in Sections 20. 010 through 20. 290, the following terms,
words and phrases shall have the following meaning:
Abstract agency. - Any office or place in this city where abstracts
of title to real estate are prepared, extended or certified to by an abstracter
for a charge.
Amusement. - Any coin operated machine in this city including
but not limited to pinball machines, shuffleboard court or table machines,
hobby horse machines, the operation of which is designed to amuse or enter-
tain the user of the machine for a consideration.
Architect. - Any person who plans or designs buildings or pre-
mises far others in this city, or who supervises or oversees the alteration,
construction, repair or remodeling of same for a consideration.
Artist. - Any person skilled in any of the arts of music, painting
or sculpture, who engages in or practices such art in this city for a consider-
ation.
Auctioneer. - Any person who sells or offers to sell any goods,
wares or merchandise, real or personal property, or any interest therein, at
public outcry to the highest bidder for a fee or commission in this city, pro-
vided that any sheriff, deputy sheriff or the administrator, executor or guardian
of any estate making a public sale pursuant to an order of any court, or the
trustee of any deed of trust or the holder of any chattel mortgage shall not be
deemed to be an auctioneer for the purpose of :Waking or attempting to make
a sale of property in their capacity as an officer of the court or as administrator,
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executor, guardian, trustee or mortgagee.
Auction Store. - Any place, stand or store in this city where goods,
wares, merchandise or personal property of any kind is regularly sold at ,public
IW outcry to the highest bidder.
Auto and Truck Rental Agency. - Any person in this city who rents
or leases, or offers for rent or lease in this city, any automobile, txuck or
motor vehicle of any kind for a consideration.
Automobile Agency. - Any person who sells or trades, or offers to
sell or trade in this city, automobiles, trucks, trailers or busses which are not
the property of such person, for a consideration, as the employee, agent or
representative of a non-resident manufacturer, owner or dealer.
Automobile Dealer. - Any person who shall buy, for the purpose of
sale or trade, or both, or who shall sell, trade or offer to sell or trade, or
both, any new or used automobiles or motor vehicles in this city for a consid-
eration.
Auto Wash. - Any place or structure in this city where motor vehicles
are washed for a charge, whether by the owner or operator of the vehicle or
otherwise.
Auto Wrecking Shop. - Any shop or establishment in the city where
motor vehicles are repaired, rebuilt or remodelled for a consideration, or where
motor vehicles are wrecked, dismantled and their parts sold. Such term shall
include a garage.
Auto Yard. - Any yard, lot, space or enclosure in this city, except
governmentally owned facilities, where motor vehicles are parked or permitted
to be parked on private premises for a consideration.
Bakery. - Any shop, stand, store or place in this city where bread,
cakes, cookies, doughnuts, pies, pastries or similar products are manufactured,
prepared, sold or offered for sale for a charge, except in connection with a
business for which a merchant's license has been issued in instances where
the business does not manufacture such products.
Bank. - Any establishment or place of business in this city where
money and/or valuables are kept, deposited, issued or exchanged for others
for a consideration.
Barbershop. - Any shop, room, or place in this city where any per-
son cuts, trims, or washes the hair of others for a consideration.
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Beauty Parlor. - Any shop, room or place in this city whore for
a consideration any service is performed for persons of the female sex or any
materials or substances are sold which are designed to maintain or enhance
the appearance of such persons.
Beauty School. - Any place in this city where for a consideration
or tuition instruction, schooling or teaching is given to others in the art of
maintaining, enhancing and improving the physical appearance or beauty of
other persons.
Bicycle and Key Shop. - Any place in this city where for a consid-
eration bicycles are repaired and keys are made and sold.
Billiard Table. - Any table, platform or device in this city designed
and used for the playing of the game of billiards for the use of which a charge
is made.
Bill Poster. - Any person who in this city erects billboards, or
attaches to billboards, buildings or other structures any bills, notices,
posters or other advertising material for a consideration, except legal notices
issued by or under the direction of any court.
Boarding House. - Any house or place in this city where regular
meals are served and sold by the day, week, month, or on an individual meal
basis, except hotels, taverns, restaurants or lunch counters.
Bookbinder. •- Any person who makes, binds or repairs books or
pamphlets of others for a consideration, at any shop or place in this city.
Bottling Works. - Any establishment or place in this city where
soft drinks or other liquids, excluding medicines, are prepared and/or bottled.
Bowling Alley. - Any building or place in this city equipped with
lanes and used for purposes of bowling or playing the game of ten-pins where
an admission or charge is made to engage'in such activity.
Boxing or Wrestling Exhibitions. - Any place in this city where
members of the public are permitted to witness either boxing or wrestling
matches, or both, for a consideration or charge.
Broker. - Any person in this city who acts, or offers to act as
the agent or representative of others in the purchase or sale of stocks, bonds
or other securities and receives or charges a fee or commission for such
service.
Business School (Private). - Any place in this city where instruction
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is given or knowledge imparted to others for a consideration or tuition in the
field of business , secretarial practice or other commercial work.
Butcher. - Any person who shall kill, cut, prepare and/or sell,
or offer to sell in this city any fresh meat in quantities less than one
quarter of a carcass for a consideration, except a person licensed as a grocer
or a merchant.
Cabinet Maker Shop. - Any place in this city where cabinets or
furniture is made or repaired for others for a consideration or charge.
Carnival. - Any collection or group of stands, shows or entertain-
ment devices in this city commonly included within the term "fair" or carnival
which are attended by the public upon payment of a charge.
Cigar and Tobacco Stands. - Any shop, store, stand or place in
this city where cigars, cigarettes and/or tobaccos are sold, offered for sale,
vended or distributed.
Circus. - Any dog, pony, wild animal or variety show exhibited
in this city in a tent or group of tents upon collection of a charge.
Cleaning and Pressing Establishment. - Any shop, stand or place
of business in this city where clothing is washed, pressed, cleaned or other-
wise renovated, for a charge or consideration.
Coal Dealer. - Any person who sells, delivers, or offers to sell
or deliver in this city at any office or yard, any coal or coke to others for a
charge or consideration.
Collection Agency. - Any person in this city, except a licensed
attorney at law, who for a fee or commission, attempts to collect or collects
notes, accounts or obligations due to others.
Concert. - Any musical.program in. this city to which an admission
is charged, excepting programs of any public or parochial school.
Confectioner. - Any person who sells or offers for sale any candies,
nuts, popcorn, chewing gum, fruits, ice cream, sweet meats, cold drinks,
light lunches or other confections in this city, except a person.duly licensed
as a druggist or merchant.
Contractor or Subcontractor. - Any person who agrees or contracts
with another, for a fee or consideration, to build, construct or remodel, or
to aid in building, constructing or remodeling, any building, structure, sewer,
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sidewalk or street in this city, or any person who, as a subdivider or develop-
er, builds and sells two or more buildings or structures of any kind in the
AML city within a period of twelve consecutive months.
Dairy. - Any person who shall buy and/or sell or offer for sale
any milk, cream or other milk products within this city at any store, stand or
place, except hotels, restaurants, lunch counters or any other place operating
under a merchant's license.
Dance Hall. - Any place in this city where public dances or balls
are held and conducted or instruction is given in the art of dancing for a charge
or consideration.
Dancing School or Studio. - Any place in this city where instruction
is given or knowledge imparted to others for a consideration in the art of the
dance or ballet.
Druggist. - Any person who compounds and sells or offers for sale
any drugs or medicines or any of the articles or things commonly found in drug
stores at any place, stand or store in the city for a consideration,
Dye Works. - Any shop, store, stand or place in this city, where
for a consideration clothing or other articles are dyed, colored or bleached.
Employment Agency or Office. - Any person or establishment in
this city, excluding governmental agencies, who or which for a consideration
seeks, finds or offers to find employment for others.
Express Company Agency. - Any office, depot or establishment in
this city where property or other articles are accepted or received for shipment
by express or from which articles shipped by express are held for delivery for
a charge or consideration.
Florist. - Any person who sells or offers to sell any flowers,
shrubbery or decorative plants for a consideration at any stand, store, shop
or place in the city.
Flour Mill. - Any mill or factory in this city where wheat, corn or
other cereal grains are handled, ground, or processed into flour, meals or
feeds and offered for sale to others for a charge.
Foreign Coffee or Tea Agent or Dealer. - Any person who sells, or
offers for sale, within this city any coffee, tea, spices, extracts and/or
similar products which products are at the time owned or held by a non-
resident person or firm.
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Fortune Teller. - Any person who shall predict or purport to fore-
tell, read, or prophesy any future events or occurrences in this city by any
means or manner for others for a charge or consideration.
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Grocers. - Any person who stocks, sells or offers to sell food
or food products in this city to others for a consideration other than a person
who, is engaged in business as a butcher only.
Hotel. - Any building, group of buildings or establishment con-
taining six or more separate sleeping units in this city which are regularly
offered to the public for lodging purposes for a consideration or charge.
Ice Cream Vendor. - Any person selling or vending or offering to
sell or vend ice cream or other similar products from any wagon, vehicle or
other conveyance in this city to others for a consideration.
Ice Plant. - Any plant, factory, building or stand where ice is
manufactured or sold, or vended and distributed to others for a consideration
within this city.
Intelligence Agency. - Any person, excluding full time law en-
forcement officials, attorneys and physicians, who offers or undertakes to
investigate any matter and assemble information in this city of a confidential
or personal nature for others for a consideration.
Job Printing Plant. - Any plant, shop or establishment in this city
which does or offers to do printing for others for a consideration, except
when operated in conjunction with a newspaper office.
Junk Dealer. - Any person who buys and/or sells, or trades in
old metals, bottles, paper or paper products, rubber and other similar sub-
stances or articles on a salvage basis at any shop, stand or place within this
city.
Laundry. - Any building, stand or place in this city where the
clothing, fabrics or materials of others are washed and/or ironed for a con-
sideration, except where such service is performed in the home of the person
rendering such service or owning such materials.
Laundry Agency. - Any person who collects, receives or delivers
clothes or other fabrics in this city from or to customers and collects the
charge for washing same as the employee, agent or representative of a non-
resident laundry.
Loan Agent. - Any person who solicits, accepts or receives appli-
cations from parties seeking loans, or assists in the closing of such
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loans or receives payment on such loans in this city for a commission or fee,
as the agent, employee or representative of a lender or institution that is not
located within this city.
Loan Company. - Any person, company or organization in this
city engaged in the business of lending money or offering to lend money to
others for a consideration either in the form of interest or commission.
Lumber Dealer. - Any person who buys and/or sells, or offers for
sale any lumber or finished wood, or wood products, in this city for a consid-
eration.
Machine.Shop. - Any shop, stand, or establishment in this city
maintaining or operating machines to make, repair or fashion articles of
metal or wood, or tools or equipment for others for a consideration.
Manufacturing Agent. - Any person who solicits or accepts orders,
delivers articles, or collects or receives money in this city for a fee or com-
mission as the employee, agent or representative of a non-resident manufacturer.
Manufacturing Corporation. - Every person or establishment in
this city engaged in the conversion of raw materials into articles or substances,
goods, wares or merchandise for sale to the public.
Masseur. - Any person who for a consideration does or offers to
do massaging upon the bodies of others in this city.
Mercantile Agent. - Any person in this city who collects or assem-
bles information relating to the credit, financial responsibility or reputation
of others, for a consideration, for the purpose of furnishing such information
to merchants or commercial establishments.
Merchant Delivery Company. - Any person engaged in the business
of picking up and/or delivering goods, wares, merchandise or packages in this
city for others for a consideration, excluding carriers licensed by the Public
Service Commission of Missouri, any other state regulatory agency or the
Interstate Commerce Commission.
Merry-Go-Round. - Any merry-go-round, ferric wheel, tilt a whirl
or other similar amusement ride, when operated independently of a circus or
carnival, for the enjoyment of which a charge is made.
Miniature Golf Course. - Any ground, premises, stand or place
in this city equipped and used for the purpose of playing miniature golf or
golf tee and driving range by others for a charge,
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Minnow and Fish Bait Dealers. - Any person who prepares or sells,
or offers for sale, any fish bait, including minnows, in this city for a consid-
eration or charge.
Monument Dealer. - Any person who buys, sells or offers for sale,
fashions or manufactures monuments or markers for a charge or consideration
within this city.
Motion Picture Show. - Any place or theater in this city where
motion pictures are exhibited to the public upon the charge of an admission
fee.
Moving and Storage Companies. -- Any person who collects, trans-
ports, stores or delivers the household goods of others in this city for a
charge or consideration.
Newspaper Office. - Any shop, plant or establishment in this city
where newspapers are prepared, printed and disseminated for sale to the
public for a charge.
Nursery Stock Agent. - Any person who sells or distributes or
� solicits or accepts orders for the sale of plants, trees, shrubs or other nursery
products at any place, stand, store or stall in this city,
Oil Station. - Any station, stand or place in this city where
gasoline, oil, anti-freeze, wash and grease jobs, and other products are sold
and supplied for motor vehicles, except where such products are sold and
distributed incidentally to the business of a licensed merchant.
Organ Dealer. - Any person who buys, sells, trades or offers to
buy, sell or trade any musical instrument known as an "organ" at any place,
stand or store in the city.
Palmist. - Any person who represents that he has the ability to
read or does read or interpret the lines and markings on a person's palm, or
the contours of a person's head or body, for a consideration or charge in this
city. ,
Pawnbroker. - Any person who lends or offers to lend money upon
the security of personal property deposited with the lender in this city for
interest or other form of consideration, or who deals in the purchase of pro-
perty on condition that the seller may repurchase the same at a stipulated
price, or who displays the insignia or sign of a pawnbroker in this city.
Photographer. - Any person in this city who takes pictures of
others and develops same for a charge or consideration but who does not sell
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cameras, film and other photographic supplies at retail.
Piano Dealer. - Any person who buys, sells, trades or offers to
buy, sell or trade any musical instrument known as a "piano" at any place,
stand or store in this city.
Plumber. - Any person who undertakes to install, remove, repair,
or maintain any pipes, traps, fixtures or appliances for the conveyance, use
or disposal of water, gas or sewage in this city, except regulated public
utilities and employees thereof working within the course of their employment
with such utilities.
Pool Table. - Any table, platform or device in this city designed
and used for playing the game of pocket billiards or snooker for the use of
which a charge is made.
Poultry Dealer. - Any person who buys, sells or deals in domestic
fowls at any place, stand or store in the city, except a person licensed as a
merchant, grocer, restaurant, hotel or lunch counter.
Produce Dealer - Any person who buys, sells, or deals in any
edible agricultural or farm products at any store, stand, or shop within this
city.
Ready Mix Concrete Company. - Any person who sells ready mix
concrete and distributes or delivers same to jobsites in this ,dity for a charge
or consideration.
Ready To Wear Clothing Agency. - Any person who solicits or
accOpts orders for present or future delivery, collects or receives money for
ready to wear clothing as the agent, employee or representative of a non-
resident maker or owner, within this city.
Real Estate Broker. - Any person who advertises, claims to be or
holds himself out to the public as a real estate broker or dealer and who for a
compensation or valuable consideration, as a whole or partiq.1 vocation, sells
or offers for sale, buys or offers to buy, exchanges or offers'to exchange the
real estate of others; or who leases or offers to lease, rents or offers for rent
the real estate of others; or who loans money for others or offers to negotiate a
loan secured or to be secured by a deed of trust or mortgage on ,peal property.
Real Estate Salesman. - Any person who for a compensation, or
valuable consideration, becomes associated either directly or indirectly with
a real estate broker to do any of the things done by a real estate broker, as a
whole or partial vocation.
Rooming House. - Any public or private building, house or residence
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In this city where at least three and not more than five living or sleeping rooms
are rented or offered for rent as lodgings to members of the public for a con-
sideration.
Restaurant. - Any place or establishment in this city engaged in
the business of serving and selling prepared meals, lunches or foods for con-
sumption on the premises through the use of tables, chairs, stools, trays,
waitresses and other similar facilities provided for the public.
Sand Plant. - Any establishment where sand and/or gravel is
mined, pumped, dug or otherwise acquired for sale, or sold or offered for sale
at any location within this city.
Shoe Cobbler Shop. - Any shop, stand or place in this city where
boots, shoes or other footwear is repaired, mended, rebuilt or refurbished for
others for a charge.
Shoe Shining Parlor. - Any shop, stand or place in this city where
shoes, boots or other footwear is shined, polished or dyed for others for a
charge.
Shooting Gallery. - Any place in this city wh ere for a charge or
consideration members of the public are permitted to shoot guns at targets for
prizes or otherwise.
Skating Rink. - Any place in this city, excluding governmentally
operated places, where persons are invited to skate upon the payment of an
admission fee or charge.
Soft Drink Stand. - Any store, stand, shop or place in this city
where soft drinks or non-alcoholic beverages are sold or served.
Storage Warehouse. - Any building, structure or place in this
city where personal property of others is kept or stored for a consideration.
Street Exhibitions. - Any show, entertainment or exhibition held
or conducted upon a public street, alley or highway, or any other public place
In this city, to which an admission is charged.
Tailor. - Any person who cats, fashions, makes, repairs or sews
clothing for others for a consideration at any place, stand or store within this
city.
Tailor Made Clothing Agency. - Any person who as the employee,
agent or representative of a non-resident tailor or manufacturer, forwards,
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solicits or accepts orders, takes measurements, makes delivery or collects
money in this city for clothing made to fit the measurements of the purchaser.
Tavern. - Any bar, nightclub or other similar place in this city
where alcoholic beverages or non-intoxicating beer is sold or offered for sale
in the accommodation or entertainment of members of the public.
Tinner. - Any person who works with tin or other sheet metal, or
who builds, makes, repairs, installs or removes objects composed solely or
chiefly of tin or other sheet metal for a charge in this city.
Towel't Linen, Uniform and Apron Supply Company. - Any person
engaged in busin8,ss of furnishing and delivering clean towels, linen, uniforms,
aprons or similar products to members of the public for a charge or consideration
on a regular basis.
Trailer Court. - Any place in this city where five or more house
trailers or mobile homes are permitted to be parked for a consideration or
rental on private property.
Travel Agency. - Any person who arranges the transportation for
others and assists others in obtaining information about vacations, pleasure
tours or journeys in any of the United States or foreign countries for a consid-
eration or charge,
Truck Terminal. - Any place in this city where motor common
carriers maintain their truck terminal or business office for distribution, collec-
tion or temporary storage of freight or property of shippers.
Undertaker. - Any person who cares for the bodies of deceased
persons and undertakes to conduct funerals in this city for a consideration.
Wholesale House. - Any house, store or establishment in this city
where goods. wares or merchandise of any kind are kept and sold, or offered
for sale, to retailers or others for resale by such purchasers.
'•Y'►*'Wholesale Merchant. - Any person who sells or offers to sell any
goods, wares, or merchandise in this city, to retailers or to other persons for
purposes of resale by such purchasers.
Wood Dealers. - Any person who buys, sells or deals in wood or
kindling for heating purposes at any place, stand or shop within this city.
Section 20. 030. Business License recauired for_ merchants and others.
I. No person shall engage in business as a merchant without first procuring and
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having a currently effective business license, paying the license tax prescribed
in, and complying in all respects with, the provisions of Section 20.040.
2. No person shall engage in any of the following businesses
without first procuring and having a currently effective business license, paying
the license tax prescribed in, and complying in all respects with, the provisions
of Section 20. 040:
Automobile Agency; Automobile Dealer; Auto
Wrecking Shop; Bakery; Bookbinder; Bottling
Works; Butcher; Cigar and Tobacco Stand;
Dairy; Dance Hall; Druggist; Dye Works;
Florists; Flour Mill; Grocer; Ice Plant; Job
Printing Plant; Laundry; Laundry Agency;
Lumber Dealer; Machine Shop; Masseur;
Mercantile Agent; Merchant Delivery Company;
Monument Dealer; Newspaper Office; Nursery
Stock Agents; Oil Station; Organ Dealer; Piano
Dealer; Poultry Dealer; Produce Dealer; Ready
to Wear Clothing Agency; Ready Mix Concrete
Suppliers; Restaurants; Sewing Machine Agents;
Shoe Cobbler Shops; Shoe Shining Parlor; Soft
Drink Stand; Tailormade Clothing Agency; Tavern;
Tinner; Undertaker.
Section 20.040. Cost of Business License, Payment Thereof. 1 . The
cost of a business license for a merchant and all businesses listed in Sub-
section 2 of Section 20.030 shall be based on the annual gross receipts of the
merchant or other business for the current license year according to the follow-
ing schedule:
Gross Receipts License Cost
Less than $100, 000. 00 $ 50. 00
100, 000. 00 and over but less than 200, 000. 00 80. 00
200, 000.00 and over but less than 500, 000. 00 120. 00
500, 000.00 and over but less than 750, 000. 00 150.00
750, 000. 00 and over but less than 1, 000, 000.00 180. 00
1, 000, 000.00 and over 200.00
2. When any person First engages in business in this city as a
merchant or in any business named in subsection 2 of Section 20. 030, he shall
apply to the office of city collector for a license and file with that office a
statement of the bracket within which, his estimated gross receipts for the re-
mainder of the current license year will fall and concurrently therewith pay the
license tax computed upon such estimated gross receipts according to the bracket
system provided in Section 1 of this section; provided that the minimum license
fee to be paid shall be Fifty ($50. 00) Dollars.
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Thereafter, on or before the 30th day of April next, such
person shall file with the city collector's office a statement of the bracket
within which his actual gross receipts fell during the preceding license
year, or any part thereof, and pay the additional license fee due, if any,
for such license year. Such person shall concurrently file a statement of
the estimated bracket applicable to the gross receipts from the business for
the current license year in like manner as provided above and pay the license
fee based upon such estimated gross receipts for the current license year,
computed according to the schedule provided in Subsection 1 of this section,
and in every succeeding license year the same procedure shall be followed.
Section 20.050. License required for miscellaneous businesses;
amount of, failure to obtain. 1 . No person shall engage in any business
named in subsection 2 of this section without first procuring from the city
collector's office and having a currently effective license and paying the
license tax as provided in subsection 2 of this section.
2. The cost of a license to engage in this city in any business
listed hereinafter shall be as follows:
Abstract Agency $40.00 per year
Amusements 5.00 per year per machine
Architects 50. 00 per year
Artists 15. 00 per year
Auctioneers 50.00 per year
Auction Store 25. 00 per day
Auto & Truck Rental Agencies 75. 00 per year
Auto Wash, operated independently
of a service station or garage 60. 00 per year
Auto Yard 2.00 per year per space
Banks 150.00 per year
Barbershop 10. 00 per year for first
chair plus $5. 00 per
year for each addi-
tional chair
Beauty Parlor 10.00 per year per shop
plus $5. 00 per year
per operator
Beauty School 50.00 per year
Bicycle & Key Shop 30. 00 per year
Bill Posters 75.00 per year
Billiard Tables 10.00 per year per table
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I' •K
Boarding Houses 25. 00 per year
Bowling Alleys 10. 00 per year per alley
Boxing or Wrestling Exhibitions 15. 00 per day
Business Schools (Private) 60. 00 per year
Brokers 75. 00 per year
Cabinet Maker Shops 60. 00 per year
Carnivals 100. 00 per day
Circus 100. 00 per day
Cleaning & Pressing Establishment 50. 00 per year
Coal Dealer 40. 00 per year
Collection Agencies 60. 00 per year
Concerts 5. 00 per day
Confectioners 5. 00 per year
Contractor and Subcontractors 75. 00 per year
Dancing Schools or Studios 60. 00 per year
Employment Agency or Office (Private) 60. 00 per year
Express Company Agency 100. 00 per year
Foreign Coffee or Tea Agent or
Dealer 60. 00 per year
Fortune Tellers 100. 00 per year
Hotels 2. 00 per sleeping unit
per year
Ice Cream Vendor 5. 00 per year
Intelligence Agency 60. 00 per year
Junk Dealers 75. 00 per year
Loan Company 100. 00 per year
Manufacturing Agent 60. 00 per year
Manufacturing Companies 100. 00 per year
Merry Go Rounds 10. 00 per week
Miniature Golf Course 40. 00 per year
Minnow & Fish Bait Dealers 15. 00 per year
Moving & Storage Companies 75. 00 per year
Motion Picture Shows 100. 00 per year
Palmists 100. 00 per year
Pawnbroker 50. 00 per year
Photographers 50. 00 per year
Plumbers 75. 00 per year
Pool Tables 10. 00 per year per table
Real Estate Brokers 40. 00 per year
Real Estate Salesmen 20. 00 per year
Rooming Houses 2. 00 per sleeping unit
per year
Sand Plant 60. 00 per year
Shooting Galleries 50. 00 per year
Skating Rink 60. 00 per year
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Storage Warehouse 75. 00 per year
Street Exhibitions 5. 00 per day
Tailors 15.00 per- year
Towel, Linen, Uniform, and
Apron Supply Services 60.00 per year
Trailer Courts 2. 00 per year per trailer
stall in the court.
Travel Agencies 60. 00 per year
Truck Terminals 100.00 per year
Wholesale House 100. 00 per year
Wholesale Merchant 100. 00 per year
Wood Dealers 40. 00 per year
Section 20. 060. License year. Except as otherwise provided, the
license year for merchants and businesses taxed under the provisions of Sections
20. 010 through 20.290 shall begin on January 1st of each year and end on
December 31st of the same year. All such licenses shall be due and payable
on or before April 30th of each license year.
Section 20. 070. Investigation of license applicant. The city collector
may defer the issuance of a license to a merchant or business and refer the
application therefor to the license inspector, building commissioner or city
marshall for investigation if the city collector believes that issuance of the
license would violate any of the ordinances of the city, and the city collector
shall not issue a license if the issuance thereof =would constitute a violation
of any of the ordinances of the city.
Section 20. 080. Unpaid obligations due city, effect. No license
required under the provisions of Sections 20.010 through 20. 290 shall be
issued by the city collector to any person until all personal taxes, merchant's
or manufacturer's.ad valorem taxes, license or permit fees due and unpaid and
all penalties thereon, and any other financial obligations due from 'the person
to the city have been paid.
Section 20. 090. Form of license, execution thereof. The city collector
shall prescribe the form of all licenses and the applications therefor. All
licenses required under the provisions of Sections 20. 010 through 20.290 shall
be signed by the mayor and the city clerk, countersigned by the city collector,
and have affixed thereto the corporate seal of the city.
Section 20. 100. Issuance of license to more than one person. A
license may be issued in the name of any corporation, association or partner-
ship, or to two or more persons engaged in any joint enterprise in the same
manner as a license may be issued to a single person, and for the same fee,
except where otherwise specifically provided.
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Section 20. 110. Separate license required for each a21ace of business. A
separate license shall be obtained for each place of business conducted, operated,
maintained or carried on by every person engaged in any business for which a
license is required by Sections 20. 010 through 20. 290. The city collector shall
be notified of any change of address of such place of business within one week bf,
any such change.
Section 20. 120 . More than one occupation by same person at the same
address. Whenever any applicant for a license is engaged in more than one business
at the same address, such applicant may, at his option, in lieu of making applica-
tion and paying for a separate license for each such business, make application and
pay for the business license for only the ma;or or principal business of the applicant
at said address, but the license fee for all of the businesses in which the applicant
is engaged at said address shall be computed on the basis of the total annual gross
receipts derived by the applicant from all of the businesses in which applicant is
engaged at said address, and the only minimum license fee required to be paid shall
be the one for the business license for which application is made; provided, however,
that this section shall apply only to those businesses where the license fee in each
case would be computed on the basis of the annual gross receipts of such businesses
if a separate license were issued for each such business .
Section 20. 130. License not transferable. No _license issued under the
provisions of Section 20. 010 through 20.290 shall be transferred from one person to
another, nor shall such license be issued to engage in business at a location other
than specified on the license without the consent of the city collector.
Section 20. 140. Record of licenses issued. The office of the city collector
shall keep a complete and perfect record of all licenses issued under the provisions
of Sections 20.010 through 20.290, showing the type of license, the date of its
issuance. and expiration, and to whom issued.
Section 20. 150. Display of license required. All licenses issued by the city
shall be carefully preserved and displayed in a conspicuous place in the place of
business authorized to be conducted by the licensee.
Section 20. 160. Notification of license expiration. The city collector or any
authorized agent thereof, shall notify the holder of any license issued under Sections
20. 010 through 20.290 of the date of expiration of such license by giving notice
thereof, in person or by mail, at least fifteen days before the day of expiration of
such license; provided, however, that the failure of the city collector to so notify
such holder of a license shall not excuse any licensee for failure to make a timely
renewal of such license.
Section 20. 170. Delay in payinclicense, penalty. All licenses required to
be paid by Sections 20.010 through 20.290 shall be deemed delinquent if not paid on
the date such payment is due, and all persons so delinquent in the payment of such
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licenses shall be required to pay an additional ten (10%) percent of the amount
due therefor for the first month, or part thereof, and one (1%) percent for each
additional month, or part thereof, that such delinquency shall thereafter con-
tinue in addition to any other penalty prescribed by any ordinance of the city.
Section 20. 180. License fee where no fee is specified. Every person
conducting any business, industry or enterprise, for which no license is specified
in Sections 20. 010 through 20.290 or any other ordinance of this city, which the
city is authorized to tax under the statutes of the State of Missouri, shall procure
a license therefor from the office of the city collector and pay a license fee of
Fifty ($50.00) Dollars per year for the same.
Section 20.190. Statement when fee based on gross receipts . Every
person to whom a license, the amount of which is computed upon the gross receipts
of the person, has been issued for the preceding license year under Sections 20.010
through 20.290, shall furnish the office of the city collector with a written affidavit
showing the bracket applicable to the annual gross receipts of such person for the
preceding license year. The affidavit shall not be made public or used by the city
except for the purpose of establishing a correct basis for fixing and collecting the
amount of the license as provided in Section 20. 040.
Section 20.200. Verification of Sales. Every licensee under this ordinance
shall permit all reasonable inspection and examination of his books and records
relating to sales by the City License Inspector for the purpose of determining the
truthfulness and accuracy of any statements made by the applicant in his applica-
tion for license or the payment of his license tax for the preceding license year.
The issuance of any such license may be withheld until all requirements of this
section have been fulfilled. Information obtained by such examinations shall be
kept confidential and be used only to ascertain the accuracy and truthfulness of
statements in applications for a license, the proper amount of tax for the past year,
and in suits to enforce collection of the proper tax and penalties under -the terms of
this ordinance.
Section 20.210. _False statement in application for license. Any person
found making a statement showing annual gross receipts for the preceding license
year in a bracket other than that applicable to his actual gross receipts, or know-
ingly making a false statement as to any other condition or factor upon which the
license fee should be based, the effect of which would be to reduce the amount
of such fee, shall, in addition to all other penalties provided by law, pay to the
city collector, upon demand therefor, the additional amount of license fee found
to be due, plus a penalty of twenty-five per cent (25%) of such additional amount,
with interest on the additional. license fee at the rate of one per cent (1%) per
month for each month, or major fraction thereof, after the date when the fee for
such license was due and payable to the city collector.
Section 20.220. Revocation of license. Any license issued to any person,
who has made a statement showing an incorrect annual gross receipts bracket for
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ry
the preceding license year or who has knowingly made a false statement as to any
other condition or factor upon which a license should be based, or who is licensed
under any of the provisions of Section 20. 010 through 20.290 and shall be convicted
of a misdemeanor for violating any of the provisions of such Sections, or any other
ordinances of this city relating to the conduct or operation of such business, may
be revoked by the city council upon notice and hearing, for failure of the person to
show cause why such license should not be revoked. A new license shall not be
issued to any person whose license has been revoked within a period of one (1) year
from the date of revocation of such license.
Section 20.230. Doing business without a license. No person shall engage
in any business for which a license is required under the provisions of Sections
20. 010 through 20. 290 without first obtaining from the office of the city collector
and having a currently effective license authorizing such person to engage in such
business within this city, The License Inspector shall notify the Chief of Police of
any violation of this section and the Chief of Police shall cause the arrest of such
person.
Section 20. 240. License revenue. All revenue collected under the pro-
visions of Sections 20. 010 through 20. 290 for the issuance and payment of licenses
shall be placed to the credit of the general revenue fund of the city.
Section 20.250. Transition provision. For the purpose of maintaining con-
tinuity in the business operations within this city, all persons holding currently
effective licenses, issued pursuant to the provisions of Sections 563 through 628 of
the Revised Ordinances of the City of Jefferson, 1956, to engage in any business for
which a license is required under the terms of Sections 20.010 through 20. 290 shall
be credited with that portion of the cost of the license as may be determined by
multiplying the cost of the license by the following pro rata percentage schedule,
and the amount of the credit shall be applied against the cost of the license for such
business, as provided in Sections 20. 010 through 20. 290, for the license year begin-
ning January 1 , 1967 and ending December 31, 1967.
A) Annual Licenses - Expiring in:
Percentage of license for
Month Year which credit will be given:
January 1967 8.33%
February 1967 16. 66%
March 1967 25 .00%
April 1967 33 .33%
May 1967 41 . 66%
June 1967 50.00%
July 1967 58,33%
August 1967 66.66%
September 1967 75 .00%
October 1967 83 .33%
November 1967 91 . 66%
December 1967 100. 00%
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B) Semiannual licenses - expiring in:
Month Year Percentage of license for
which credit will be given_:
January 1967 16. 66%
February 1967 33 .33%
March 1967 50. 00%
April 1967 66. 66%
May 1967 83.33%
June 1967 100. 00%
Section 20.260. Separability Clause. If any section, subsections,
sentence, clause, phrase or portion of Sections 20„ 010 through 20, 290 is, for
any reason, held invalid or unconstitutional by any court of competent jurisdiction,
such portion shall be deemed a separate, distinct and independent provision, and
such holding shall not affect the validity of the remaining portions thereof.
Section 20.270. Repeal Clause, Sections 563 through 628 inclusive of
the Revised Ordinances of the City of Jefferson, Missouri, 1956, be and the same
are hereby repealed.
Section 20.280. Penalty Clause. Any person violating any of the provisions
z"A of Sections 20. 010 through 20.290 shall be deemed guilty of a misdemeanor, and
upon conviction thereof, shall be fined in an amount not exceeding $100. 00, or be
imprisoned in jail for not more than ninety (90) days, or both so fined and imprisoned.
Section 20.290. Effective date. This ordinance shall take effect and be in
force, from and after its passage and approval on the _3 1 °-� day of
196 G
Passed: _.g�„!ate Approved: 8�i�lcc,
President of the Council Mayor ,e, 44,
Attest:
City Clerk
a
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