City Ordinance

Chapter 22

TAXATION*

Art. I. In General, §§ 22-1 – 22-55
Art. II. Occupational License Taxes, §§ 22-56 – 22-110
  Div. 1. Generally, §§ 22-56 – 22-90
  Div. 2. Utility Service Franchise Tax, §§ 22-91 – 22-110
Art. III. Cigarette Tax. §§ 22-111 – 22-160
Art. IV. Reserved, §§ 22-161 – 22-190
Art. V. Delinquent Taxes, §§ 22-191 – 22-199
Art. VI. Tax Increment Financing, §§ 22-200 – 22-210
Art. VII. Lodging Tax, §§ 22-221 – 22-217

*Cross references – Any ordinance promising or guaranteeing the payment of money for the city or authorizing the issuance of any bonds of the city or any evidence of the city’s indebtedness, or any contract of obligation assumed by the city saved from repeal, § 1-8(2); any ordinance levying annual taxes saved from repeal, § 1-8(3); any appropriation ordinance saved from repeal, § 1-8(11); any ordinance assessing taxes for local improvements saved from repeal, § 1-8(15), finance, § 2-501 et seq.; issuance of tax bills for street improvements, § 20-133; issuance of tax bills for driveway, curb and sidewalk improvements, § 20-163; enumeration of ordinances saved from repeal pertaining to taxation and finance, App. F.
State law reference – Grant of taxing power to municipality, Mo. Const. Art. X, Sec. 1; limitations on municipal taxing power, Mo. Const. Art X, Secs 11(b), 11(c) requirements for local referendum for increases in municipal taxes, licenses or fees, Mo. Const. Art. X, Sec. 22: municipal taxing powers, RSMo 71.610 et seq.; taxation in third class cities, RSMo 94.010 et seq.

ARTICLE I. IN GENERAL

Sec. 22-1. Enforcement.

It is hereby made the duty of the city collector to see that all of the provisions of this Code and other city ordinances relating to licenses, fees and taxes are fully complied with, to collect all licenses, fees, and taxes, and to file complaints against all persons known by him to be violating any of the provisions of such ordinances or this Code.
(Code 1970, § 13-2)

Sec. 22-1.5. Violation declared.

It shall be unlawful to engage in any occupation, trade, enterprise or business for which a license is required under the chapter without first paying the appropriate license fee and obtaining the applicable business license as required by this chapter.
(Ord. No. 3200, § 1, 1-13-97)

Sec. 22-2. All property subject.

For the support of the city government, and advancement of the public interest and the improvement of the city, and the payment of the bonded indebtedness of the city and the interest thereon, taxes shall be assessed and levied on all property, both real and personal, subject to taxation for state, county or city purposes.
(Code 1970, § 23-2)
State law reference – Assessment and levy of property taxes, RSMo Ch. 137.

Sec. 23-3. All property held on first day of January subject to taxation.

Every person owning or holding real property or tangible personal property on the first day of January, including all such property purchased on that day, shall be liable for taxation thereon during the same calendar year.
(Code 1970, § 23-10)
State law reference – Similar provisions, RSMo 137.075

Sec. 22-4. Taxes collected for bonded indebtedness, interest, restricted.

The tax levied and collected for the purpose or payment of the bonded indebtedness of the city and the interest thereon shall not be used for any other purpose whatever, but shall be placed in a separate fund and used for that purpose.
(Code 1970, § 23-4)
State law reference – Sinking and interest funds for municipal bonds, RSMo 95.330.

Sec. 22-5. Tax exemptions prohibited.

The city council shall have no power to relieve any person from the payment of any tax or exempt any person from any burden imposed by law.
(Code 1970, § 23-1)
State law reference – Similar provisions, RSMo 94.050.

Sec. 22-6. Assessment of taxes generally.

In assessing property, both real and personal, in the city, the city assessor shall, jointly with the county assessor, assess all property in the city, and such assessment, as made by the city assessor and county assessor jointly, and after the same has been passed upon by the board of equalization, shall be taken as the basis from which the city council shall make the levy for city purposes.
(Code 1970, § 23-5)
State law reference – Similar provisions, RSMo 94.010(1).

Sec. 22-7. City representation of county board of equalization.

For the purpose of giving the city representation of the county board of equalization, when such board is sitting for the purpose of equalizing the assessment on the city’s property, the mayor and the city assessor shall sit with the county board of equalization when the board is passing upon assessment of such city property, and shall each have a vote in such board.
(Code 1970, § 23-6)
State law reference – Similar provisions, RSMo 94.010(1).

Sec. 22-8. City, county assessments to conform.

The assessment of city property as made by the city and county assessors shall conform to each other. After the board of equalization has passed upon such assessment and equalized the same, the city assessor’s book shall be corrected in red ink in accordance with the changes made by the board of equalization, and so certified by the board, and then returned to the city council.
(Code 1970, § 23-3)
State law reference – Similar provisions, RSMo 94.010(2).

Sec. 22-9. City council to determine and fix annual rate of levy.

The city council shall, within a reasonable time after the county assessor’s books of each year are returned, but not later than the first day of September, ascertain the amount of money to be raised thereon for general and other purposes, and fix the annual rate of levy therefor by ordinance.
(Code 1970, § 23-3)
State law reference¬-Similar provisions, RSMo 94.030.

Sec. 22-10. Procedure for enforcement of taxes.

The enforcement of all taxes authorized by this chapter shall be made in the same manner and under the same rules and regulations as are or may be provided by law for the collection and enforcement of the payment of state and county taxes, including the seizure and sale of goods and chattels, both before and after said taxes shall become delinquent. All suits for the collection of city taxes shall be brought in the name of the state, at the relation and to the use of the city collector.
(Code 1970, § 23-25)
State law reference-Similar provisions, RSMo 94.150.

Secs. 22-11 – 22-55. Reserved.

ARTICLE II. OCCUPATIONAL LICENSE TAXES*

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*Cross reference – Alcohol beverage license, § 3-31 et seq.
State law reference – Municipal authority to levy taxes and license, RSMo 71.610, 94.020, license taxes on certain businesses authorized, RSMo 94.110.

DIVISION 1. GENERALLY

Sec. 22-56. Definition.

As used in this division, the term “business “ shall mean the engaging in the sale or the selling of any goods, wares, merchandise or the performing of any service anywhere, or at any store, stand or place occupied and maintained for that purpose within the city limits except those certain occupations, trades or enterprises specifically listed in sections 22-64 and 22-91 to 22-97.
Cross reference – Definitions and rules of construction generally, § 1-2.

Sec. 22-57. Classification of applicants.

The city collector shall classify all applicants for licenses, putting them into appropriate classes and issuing licenses to them. Any person feeling aggrieved by his decision may pay his fee under protest and appeal within thirty (30) days to the city council who shall have power to make changes as it sees fit and order more appropriate licenses issued.
(Code 1970, § 13-16)

Sec. 22-58. General business license tax.

Except for those occupations listed in sections 22-64 and 22-91 to 22-97, every person engaging in a business shall, for the privilege of doing such business within the city, pay an annual business license tax in an amount as determined by the following schedule, to-wit:

Total gross amount of
volume of business Amount of tax due
Under $50,000.00……………………... $20.50
$50,000.00 to $99,999.99……………... $40.50
$100,000.00 to $149,999.99…………... $60.50
$150,000.00 to $200,000.00 ………….. $80.50
In excess of $200,000.00 ……………... $100.50

(Code 1970, § 13-5)

Sec. 22-59. Estimate anticipated business volume required.

Every person at the time of making application for a general business license shall make and file a written declaration and estimate, under oath and on a form to be provided by the city collector, setting forth the anticipated total gross volume bracket of business, for the purpose of determining the extent of liability of such business for the business license tax and shall, at such time, pay to the city collector the applicable amount of the business license tax due.
(Code 1970, § 13-6)

Sec. 22-60. Applicant’s tax returns may be required.

The applicant for a general business license under this chapter shall submit copies of all business tax returns file by him to federal and state tax agencies within two (2) years proceeding such application upon request therefore by the city collector for the purpose of verifying the applicant’s estimated business volume. If such tax returns are requested and filed with the city collector, the same shall be held in confidence and used only for the purpose stated in this section.
(Code 1970, § 13-7)

Sec. 22-61. Final settlement of general business license tax.

On the fist day of June in each year, every person doing business in the city shall file under oath and on a form to be provided by the city collector, a declaration setting forth actual total gross volume bracket of business done in the immediately preceding license period. In the event the actual total gross volume of business was in excess of the estimated total gross volume bracket for such period, such person shall forthwith pay the additional general business license tax so found to be due. If the actual total gross volume of business for such period was less than the estimated total gross volume bracket for such period, and on due proof thereof, the city collector shall remit any excess general business license tax paid.
(Code 1970, §13-8)

Sec. 22-62. Accounts of business – open to inspection.

Every business operating under the terms and provisions of this chapter, shall keep proper books of account of all sales made by such business. Such books and records shall, at any time during regular business hours, be open to the inspection and audit of the city collector if, and in the event the city collector believes , or has reason to believe that such business has made any false return or report respecting the amount of his or its declaration filed with the city collector by any such business.
(Code 1970, § 13-9)

Sec. 22-63. Same -- Nature of information.

Any information, knowledge or data obtained by the person inspecting any books of account under authority of section 22-62 shall not be disclosed by such person; provided, however, nothing contained herein shall prohibit such person, in any proceeding brought to the collect any license tax due or in any proceeding for the prosecution of any person for the making of a false affidavit, from the giving of testimony or evidence in any court of competent jurisdiction.
(Code 1970, § 13-10.)

Sec. 22-64. Specific fees for certain enterprises.

The provisions of this article notwithstanding, every person, before exercising, carrying on, or engaging in any of the following occupations, trade or enterprises within the city limits, shall obtain a license therefore, and for such license each such person shall pay to the city collector a license fee as determined by the following schedule, to-wit:

A
(1)	AUCTIONEERS, per year....................................................................	10.50
B
(2)	BANKS, per year	100.50
(3)	BARBERSHOPS
	(a) Up to 2 chairs, per year	10.50
	(b) Each chair over 2, if used, per year	5.00
(4)	BEAUTY SHOPS
	(a) Up to 2 operators, per year	10.50
	(b) Each operator over, 2 per year	5.00
(5)	BILL POSTERS, per year	25.00
(6)	BOARDING HOUSES, per year	20.50
(7)	BOWLING ALLEYS, per alley, per year	10.50
	Cross reference – Amusements, Ch 4.
(8)	BOXING OR WRESTING EXHIBITIONS, per night	20.50
	Cross reference – Amusements, Ch. 4.
C
(9)	CARNIVAL, stand of 6 days or less, per stand	100.00
	Cross reference – Amusements, Ch. 4.
(10)	CIRCUS, 2 shows per day, per day	50.50
	Cross reference – Amusements, Ch. 4.
(11)	COIN-OPERATED AMUSEMENT DEVICE OWNERS, OPERATORS FOR PROFIT, per day	20.50
	Cross reference – Amusements, Ch. 4
(D)
(12)	DANCE HALLS, per night	25.50
	Cross reference – Amusements, Ch. 4
(13)	DRAYAGE
	(a) Horse or truck, per year	10.50
	(b) If owner hauls trash and garbage, per year	5.50
H
(14)	HOTEL, per year	25.50
I
(15)	INSURANCE AGENTS OR AGENCIES, per year	35.50
M
(16)	MANUFACTURES, per year	25.50
O
(17)	OPTICIANS, per year	10.50
P
(18)	PEDDLERS, per year	35.00
	Cross reference – Peddlers, solicitors and itinerant vendors, Ch. 16.
(19)	PINBALL MACHINE OWNERS, OPERATORS FOR PROFIT, per year	20.50
	Cross reference – Amusements, Ch. 4

(19) ..……..….$ 20.50

(20) PLUMBERS, per year ………………………………………………………………$ 10.50

(21) POOL OR BILLIARD ROOMS, per table, per year…………………………………$ 10.50

R
(22) REAL ESTATE AGENTS, per year ……………………………………………….…$ 35.50

S
(23) SOLICITORS, per year ……………………………………………………………..$ 35.00 Cross reference – Peddlers, solicitors and itinerant vendors, Ch. 15.

T
(24) TAXICABS, per cab, per year ………………………………………………………$ 10.50
Cross reference – Taxicabs, § 26.16 et seq

(25) TENT SHOWS AND STOCK COMPANIES, stand of 6 days or less, per stand …..$ 25.00 Cross reference – Amusements, Ch. 4.

(26) TRUCK DISTRIBUTOR (SALES), per year ………………………………………..$ 25.50
(Code 1970, §§ 13-11, 13-12, 18-21, 18-43, 18-64)

Sec. 22.65. License year; penalty.

(a) All business license taxes provided for by this chapter shall be due and payable on the first day of June of each year and all licenses issued in payment therefore shall expire on the last day of May of the following year.

(b) Any business required to have a license pursuant to the provisions of his chapter which has not purchased a city business license within thirty (30) days of the expiration of its prior business license or within thirty (30) days of the commencement of business shall be required to pay double the applicable license fee as required by this chapter.

(c) Any business required to have a license pursuant to the provisions of this chapter which has not purchased a city business license within ninety (90) days of the expiration of its prior business license or within ninety (90) days of the commencement of business shall be required to pay quadruple the applicable license fee as required by this chapter.
(Code 1970, § 13-13; Ord. No. 3200, § 2, 1-13-97)

Sec. 22-66. Issuance to debtor of city prohibited.

No license required under the provisions of this division, shall by issued to any person if such person is in arrears in the payment of any tax, fee or other charge due to the city.
(Code 1970, § 13-4)

Sec. 22-67. License required for each place of business.

No license granted by virtue of this division [chapter] shall authorize any person to deal in selling goods, wares and merchandise at more then one (1) place in the city at the same time, and each such place of business shall by licensed separately.
(Code 1970, § 13-22)

Sec. 22-68. Peroration of tax.

The city collector shall prorate all license taxes, except collected pursuant to this division, for any business commenced after the license year and during the periods hereinafter set forth, in the following manner:
(1) From the first day of June to the last day of August, the amount collected shall be the full sum of the license tax provided in this division;

(2) From the first day of September to the last day of November the amount collected shall be three-fourths of the cull sum of the license tax;

(3) From the first day of December to the last day of February, the amount collected shall be one-half of the full sum of the license tax;

(4) From the first day of March to the last day of May, the amount collected shall by one-fourth of the full sum of the license tax.
(Code 1970, § 13-14)

Sec. 22-69. Execution.

Every license under the provisions of this division shall be signed by the mayor, attested by the city clerk and countersigned by the city collector. The city clerk shall affix the corporate seal of the city thereto.
(Code 1970, § 13-18)
State law reference – Similar provisions, RSMo 94.120.

Sec. 22-70. Display.

Any person operating under a city license shall exhibit his license to any city official upon demand.
(Code 1970, § 13-17)

Sec. 22-71. Transfer.

(a) No license issued under this chapter may be transferred or assigned to another person, entity or business.

(b) A licensed business may relocate its premises during the license period only if:

(1) The licensee makes application to the city collector to relocate the license; and

(2) Operation of the business at the new location will comply with all applicable state law and ordinances of the city.

(c) In order to verify compliance with all applicable city ordinances, and licensee desiring to relocate shall make available for city inspection the new premises proposed for operation.
(Code 1970, § 13-19; Ord. No. 3890, § 1, 3-22-04)

Sec. 22-72. Issuance of blank licenses to city collector.

The city clerk shall issue to the city collector as many blank licenses for vendors of goods, wares and merchandise, signed by the mayor and city clerk, with the seal of the city thereto annexed as may, in the discretion of the clerk, be deemed necessary, which licenses shall be in the form designated by the city clerk.
(Code 1970, § 13-20)

Sec. 22-73. Administration of oaths.

All oaths provided for an prescribed by the terms of this division shall be made before a notary public or any other officer authorized to administer oaths by the laws of the state.
(Code 1970, § 13-3)

Sec. 22-74. Records and accounting.

The city collector shall keep an accurate record of all licenses issued, showing nature of business or acts licensed, name and address of licensee, expiration date and such other such other information as he deems proper.
(Code 1970, § 13-15)

Sec. 22-75. Suspension, revocation, non-renewal.

(a) Suspension, revocation or non-renewal. Whenever the city manager has information that:

(1) The applicant or licensee for an occupational license has violated, or knowingly allowed or permitted the violation of the provisions of this section or any other codes and ordinances of the city;

(2) The applicant or licensee for an occupational license has violated or knowing allowed or permitted the violation of the provisions of any federal, state or county statutes or regulations;

(3) There have been recurrent violations of provisions of his section that have occurred under such circumstances that the applicant or licensee of a business knew or should have known that such violations were being committed;

(4) The business license was obtained through false or misleading statements in the application for such license, or renewal thereof.

(5) The applicant or licensee failed to make a complete disclosure of all information requested in the application for such license, or renewal thereof;

(6) The applicant has failed to pay the appropriate tax owed under this division; or

(7) The licensee has conducted the business in an unlawful manner or in such a manner as to constitute a breach of the peace or to constitute a menace to the health, safety, or general welfare of the public;

then in such event, the city manager shall hold a hearing in the manner provided in this section to ascertain all facts in the matter.

(b) Notice of hearing. Notice of such hearing shall be in writing and shall set forth the reason for the hearing or the complaint against the licensee and shall be served upon the licensee in person or by certified mail sent to the licensee’s last known address. In the event that the notice is not able to be served upon the licensee in person, and any notice sent by mail is returned by the postal service, the city manager shall cause notice to be (1) published in a local newspaper for three (3) consecutive days, and/or (2) posted at the entrance to the licensee’s principal place of business.

(c) Hearing procedures.

(1) In any instance in this section wherein a hearing is required, the city manager shall, after no less than ten (10) days’ written notice to the applicant or licensee, hold a hearing to ascertain all relevant facts in the matter.

(2) An applicant of licensee shall have the right to be represented by counsel, to produce witnesses and other evidence, and to cross-examine all witnesses who appear against him. Oral evidence shall be taken only upon oath or affirmation. All proceedings in such hearing shall be recorded and transcribed as required by law. The city manager may receive evidence relevant to the issues from any source .

(3) If the city manager finds and concludes from the evidence that the licensee has violated any of the above provisions, he may suspend the license for a period not to exceed (90) days, or revoke the license issued hereunder, or in the case of a renewal application, refuse to renew such license.

(4) The city manager shall issue written findings of fact and conclusion of law, and an order. The city manager’s order shall be served upon the applicant or licensee in person or by certified mail sent to the applicant’s or licensee’s last know address.
(Code 1970, § 13-21; Ord. No. 2941, § 1, 7-11-94)

Sec. 22-76 – 22-90. Reserved.

DIVISION 2. UTILITY SERVICE FRANCHISE TAX*

________
*Cross reference – Utility franchises generally, § 24-61 et seq.
State law reference – Municipal authority to license and regulate utilities, RSMo 94.110

Sec. 22-91. Definitions.

For the purposes of this division, the following words and phrases shall have the meanings respectfully ascribed to them.

Business shall mean supplying telephones and telephone services, gas, electricity, water, cable television service while holding a franchise for such business with this city.

Customer shall mean any person or business that receives within the city any of the services or products mentioned in this division and for which such customer is billed on a regular and recurring basis by the person engaged in such business for the services or products furnished to such customer.
(Code 1970, § 27-56)
Cross reference- Definitions and rules of construction generally, § 1-2.

Sec. 22-92. Levied.

Every person engaged in any business for compensation described in section 22-91 in this city shall pay to the city as a license tax a sum equal to six (6) percent of the gross receipts from such business originating, conducted within and furnished for the benefit of customers within the city corporate limits.
(Code 1970, § 27-70; Ord. No. 2308, § 1, 10-27-86)

Sec. 22-93. Annual statement required.

It is hereby made the duty of every person engaged in business to file with the city collector on the first day of September of each year, a sworn statement of the gross receipts of such person from such business from the first day of August of the previous year to the thirty-first day of July of the present year.
(Code 1970, § 27-72)

Sec. 22-94. Investigation by city collector.

The city collector shall be and is hereby authorized to investigate the correctness and accuracy of the statement required by section 22-93 and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof.
(Code 1970, § 27-73)

Sec. 22-95. Payment.

Every person engaged in any business described in section 22-91 shall pay to the city on the tenth day of each and every month an amount equal to the tax incurred from the gross receipts form said business for the preceding calendar month or such preceding billing period as such person may elect to cover.
(Code 1970, § 27-74)

Sec. 22-96. License tax in lieu of other taxes; exception.

The tax required to be paid by this division is an occupation or license tax and shall be in lieu of any other occupation tax required of any person engaged in business, but nothing herein contained shall be so construed as to exempt any such person form the payment to the city of the tax which the city levies upon the real or personal property belonging to any such person, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than an occupation or license tax on any business.

Sec.22-97 – 22-110. Reserved.

ARTICLE III. CIGARETTE TAX*

__________

*Editor’s note – Section 1 of Ord. No. 3189, adopted Nov. 12, 1996, repealed §§ 22-111 – 22-143 in their entirety. Section 2 adopted similar provisions as herein set out. Former §§ 22-111 – 22-143 derived form the 1970 Code, §§ 5-1, 5-13 – 5-32; and Ord. No. 2431, § 1,. Adopted Aug.8, 1988.
State law reference – Cigarette tax, RSMo Ch. 149.

Sec. 22-111. Definitions

For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them:

Cigarette means any roll used for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco.

Jobber means a middleman who buys in quantity and then sells them to retail dealers.

Occupation license tax means the tax imposed by the city under this article upon the business and for the privilege of selling cigarettes at retail in the city.

Package means the quantity of cigarettes wrapped and sealed in paper, tinfoil or otherwise by the manufacturer of cigarettes prior to being placed in cartons and shipped from the manufacturer.

Retail dealer means any person other than a wholesale dealer, jobber or manufacturer engaged in the business of selling cigarettes, by personal handling or through a vending machine, to the ultimate consumer or agent.

Sales means any transfer of title or possession or both exchange or barter, conditional or otherwise, in any manner or by any means whatsoever for a consideration or by agreement therefore.

Vending machine means a mechanical devise used for the sale and dispensing of cigarettes and automatically operated by the purchaser through the deposit of coins, slugs or tokens.

Wholesale dealer means any person who shall sell, distribute, deliver, convey or give away cigarettes to retail dealers or other persons in the city for the purpose of resale only
(Ord. No. 3189, § 2, 11-12-96)
Cross reference – Definitions and rules of construction generally, § 1-2.
State law reference – Similar definitions, RSMo 149.011.

Sec. 22-112. License required and tax levy.

Every wholesale dealer, jobber, retail dealer, manufacturer or other person engaged in selling cigarettes or offering, delivering or displaying cigarettes for sale within the city shall procure a license therefor for each place of business that desires to have for sale or distribution of cigarettes. At the time such license is issued, the city collector shall collect the sum of twelve dollars ($12.00) as a registration fee for each place of business, and in addition thereto, each licensee shall pay an occupation tax of one dollar and fifty cents ($1.50) per thousand for all cigarettes sold offered or displayed for sale.
(Ord. No. 3189, § 2, 11-12-96)

Sec. 22-113. Payment of tax.

The tax provided for shall be paid by the fifteenth day of the next month following the month for which said tax is due. Every wholesaler or jobber shall generate a report detailing daily purchases and returns of cigarette sale by retail dealers or customers within the city. Monthly cigarette sales reports shall detail each day the invoice number, customer name and total cigarettes purchased by each retail dealer or customer. The canceled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment. Dealers wholesalers and retailers shall maintain and keep for a period of three (3) years such other records of cigarettes received, sold or delivered within the city. There shall be paid to the city collector a tax at the rate of one dollar and fifty cents ($1.50) per thousand for any and all cigarettes sold. The wholesaler or jobber is hereby granted a discount of two (2) percent on the net tax due after refunds as provided for in section 22-130 to cover collection costs. Payments of tax will be submitted with the report due each fifteenth day of the month,
(Ord. No. 3189, § 2, 11-12-96)

Sec. 22-114. Sale if cigarettes.

It shall be unlawful for any person to sell or offer or display for sale at retail any cigarettes unless said tax has been paid.
(Ord. No. 3189, § 2, 11-12-96)

Sec. 22-115. Licensing of vending machines.

Every person who, in the capacity of owner, lessee, tenant or in any other capacity, shall operate or cause to be operated, directly or indirectly, a vending machine for selling and dispensing cigarettes to the public shall obtain from the city collector a license as required in section 22-112 for each vending machine in a form prescribed by the city collector and shall affix same in a conspicuous part of the vending machine. It shall be unlawful for any person to sell and dispense through a vending machine any cigarettes upon which the tax has not been paid.
(Ord. No. 3189, § 2, 11-12-96)

Sec. 22-116. License.

Every application for a cigarette license shall be made on a form prescribed, prepared and furnished by the city and shall set forth such information as required. Upon approval of an application for a license, the license shall be granted and issued to the applicant. Cigarette licenses shall not be assignable and shall be valid only for the person in whose name issued and for the transaction of business in the places designated therein. Licenses shall at all times be conspicuously displayed at the places for which issued. All licenses shall expire on May 31 in each and every year, unless sooner suspended, surrendered or revoked for cause.
(Ord. No. 3189, § 2, 11-12-96)

Sec. 22-117. Suspension or revocation of licenses and hearing.

Whenever it has been determined that the holder of a cigarette license has failed or refused to comply with any of the provisions of this article, or any rules or regulations prescribed or promulgated under this article, the city council shall be notified of such violation and the city manager shall schedule a hearing before the city council for the licensee alleged to have violated this article or regulations. The city manager shall provide written notice to the licensee of the hearing by regular mail at least ten (10) days prior to the hearing. At the hearing the city counselor shall present witnesses and evidence on behalf of the city to provide a full report of the alleged violation of this article or regulations. The licensee shall have the right to present witnesses and evidence of its own which are relevant to the alleged violation, The city council may thereafter for good cause shown, suspend or revoke the cigarette license of the licensee upon a written finding that the licensee has not complied with the provisions of this article or the rules or regulations promulgated hereunder.
(Ord. No. 3189, § 2, 11-12-96)

Sec. 22-118. Notice of penalty.

When the city council suspends or revokes a cigarette license, the city collector shall notify the holder of the license immediately, and the holder shall promptly surrender the license on request.
(Ord. No. 3189, § 2, 11-12-96)

Sec. 22-119. Examination of books, records, other pertinent data, equipment.

The city collector or other duly authorized city representative is authorized to examine the books, records, invoices, papers, stock of cigarettes in and upon any premises where the cigarettes are placed, stored, or sold and equipment of any such wholesale dealer, jobber or retailer dealer pertaining to the sale and delivery of cigarettes taxable under this article. To verify the accuracy of the occupation tax imposed and assessed by this article, each such person is directed and required to give to the city collector or duly authorized city representative the means, facilities and opportunity for such examinations as are provided for and required in this section.
(Ord. No. 3189, § 2, 11-12-96)

Sec. 22-120. Refund of tax.

Whenever any cigarettes have become unfit for use and consumption and are not salable or have been destroyed, they shall be entitled to a credit.
(Ord. No. 3189, § 2, 11-12-96)

Sec. 22-121. Oaths and subpoenas.

The city and duly authorized representative shall have the power to subpoena and require the attendance of witnesses and the production of books, papers and documents to secure information pertinent to the enforcement of this article and to examine them in relation thereto.
(Ord. No. 3189, § 2, 11-12-96)

Sec. 22-122. Penalty.

Any person violating this ordinance by failing to file the report and make the payment shall be punished by a fine or imprisonment as established by the Code of Ordinances of the City of Warrensburg. Failure to file each monthly report and make each monthly payment shall be deemed a separate offense.
(Ord. No. 3189, § 2, 11-12-96)

Secs. 22-123 – 22-160. Reserved.

ARTICLE IV. RESERVED*

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*Editors note - Section 1 of Ord. No. 3328, adopted May 11, 1998, repealed Art. IV. Motor Vehicle License Tax, §§ 22-161 – 22-173, which derived from the 1970 Code and Ord. No. 2253, adopted Nov. 12, 1985.

Secs. 22-161 – 22-190. Reserved.

ARTICLE V. DELINQUENT TAXES †

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†State law reference – Collection of delinquent taxes generally, RSMo Ch. 140.

Sec. 22-191. When delinquency occurs.

Upon the first day of January of each year, all unpaid city taxes shall become delinquent, and the taxes upon real property are hereby made a perpetual lien thereon against all persons in favor of the city.
(Code 1970, §§ 23-21 – 23-23)
State law reference – Similar provisions, RSMo 94.160.

Sec. 22-192. City collector to make delinquent tax lists; collection of delinquent taxes.

(a) The city council shall require the city collector, at the first meeting of the council in April of each year, or as soon thereafter as may be possible to make out, under oath, lists of delinquent taxes remaining due and uncollected for each year, to be known as “the land and lot delinquent list” and “the personal delinquent list.”
(b) At the meeting at which the delinquent lists are returned, or as soon thereafter as may be possible, the city council shall examine carefully the delinquent lists, and if it appears that all property and taxes contained in the lists are properly returned as delinquent, the council shall approve the lists and cause a record thereof to be entered on the journal, and shall cause the amount thereof to be credited to the account of the city collector.
(c) The city council shall return the delinquent lists to the city collector, charging his therewith, and he shall proceed to collect the same in the manner provided by law for the collection of delinquent lists of real and personal taxes for state and county purposes.
(Code 1970, § 23-24, Ord. No. 2083, § 2, 10-28-82)
State law reference – Similar provisions, RSMo 94.180

Sec. 22-193. City collector to make monthly reports of collection of delinquent taxes.

The city collector shall report to the city council, at the regular meetings in each month, all taxes collected on the real and personal delinquent lists; and he shall pay the same to the city treasurer, and receive credit therefor. He shall turn over to his successor all uncollected delinquent lists, receiving credit therefor, and his successor shall be charged therewith; provided, that the city council may declare worthless any and all personal delinquent taxes which the council may deem uncollectible,
(Code 1970, § 23-26)
State law reference - Similar provisions RSMo 94.180.

Sec. 22-194 – 22-199. Reserved.

ARTICLE VI. TAX INCREMENT FINANCING

Sec. 22*200. Commission established; purposes.

There is hereby established a commission to be known as the Warrensburg Tax Increment Financing Commission (hereinafter referred to as commission), which shall function as a permanent part of the city government until terminated by action of the city council. The commission shall administer the provisions of this article and perform all functions set out herein for furthering economic development within the city.
(Ord. No. 3286, § 1, 12-8-97)

Sec. 22-201. Composition appointments.

The commission shall consist of eleven (11) members, who shall be appointed as set out below.

1. Six (6) members appointed by the mayor of the city, upon approval of the city council.

2. Two (2) members appointed by the school district in which the project is , or is to be, located.

3. Two (2) members appointed by presiding commissioner of Johnson County, upon approval of the county commission.

4. One (1) member appointed by agreement of all other districts levying ad valorem taxes within the city. This member may not be a council member of the city council of the City of Warrensburg.
(Ord. No. 3286, § 1, 12-8-97)

Sec. 22-202. Terms.

(a) Of the members first appointed by the mayor and city council, two (2) shall be designated to serve for a term of two (2) years, two (2) for a terms of three (3) years, and two (2) for a term of four (4) years from the date of initial appointment. Thereafter, the six (6) members shall serve for a term of four (4) years. All vacancies shall be filled for unexpired terms in the same manner as the original appointment.

(b) The terms of members not appointed by the mayor and city council shall be determined as set out below:

1. At the option of the members appointed by the mayor and city council of the city, the members who are appointed by the school board, county commission and other taxing districts may serve on the commission for a term to coincide with the length of time a redevelopment project, redevelopment plan or designation of a redevelopment area is considered for approval by the commission, or for a definite term.

2. If the members representing school district, county commission and other taxing districts are appointed for a term coinciding with the length of time a redevelopment project, plan or area is approved, such term shall terminate upon final approval of the project, plan or designation of the area by the city council. Thereafter, the commission shall consist of the six (6) members appointed by the mayor and the city council, except that members representing the school district, county commission and other taxing districts shall be appointed as provided in this section prior to any amendments to any redevelopment plans, redevelopment projects or designation of a redevelopment area.

3. If the school district, county commission or other taxing jurisdiction fails to appoint members of the commission within thirty (30) days of receipt of written notice of a proposed redevelopment plan, redevelopment project or designation of a redevelopment area, the remaining members may proceed to exercise the power of the commission.
(Ord. No. 3289, § 1, 12-8-97)
Sec. 22-203. Powers and duties of commission.

(a) The commission may exercise the powers of the city in relation to development and redevelopment plans and projects, except final approval of plans, projects and designation of redevelopment areas.

(b) The commission shall:

1. Hold public hearings and provide notices as required by ordinance or state statute.

2. Vote on all proposed redevelopment plans, redevelopment projects, and designations of redevelopment areas, and amendments thereto, within thirty (30) days following completion of the hearing on any such plan, project or designation.

3. Make recommendation to the governing body within ninety (90) days of the hearing concerning the adoption of, or amendment to redevelopment of plans and redevelopment projects and the designation of redevelopment areas.
(Ord. No. 3286, § 1, 12-8-97)
Sec. 22-204. Officers.
The commission, upon the appointment of the initial members, shall organize itself and elect from its membership a chairperson, vice chairperson, and secretary/treasurer, each to serve a one year term or until their successors are elected
(Ord. No. 3286, § 1, 12-8-97)
Sec. 22-205. Meetings.
(a) The commission shall hold an annual meeting in July of each year.
(b) Regular meetings of the commission shall be held as frequently as deemed necessary by the commission, at such time and place as may be designated by resolution of the commission,
(c) Special meetings of the commission may be called by or at the request of the chairperson or any two 92) commissioners
(d) Public notice of all meetings shall be given as required by statuette regulating meetings of public governmental bodies and shall be delivered to the address designated for notice by each commissioner
(Ord. No. 3286, § 12-8-97)
Sec. 22-206. Operational rules and regulations.
The commission shall adopt such rules and regulations for operations as shall enable it to maintain an orderly procedure for its business and to efficiently exercise its powers.
(Ord. No. 3286, § 1, 12-8-97)
Sec. 22-207. Records.
The commission shall keep records and minutes of its meetings and shall report annually to the city council respecting its activities. Minutes of the meetings of the commission shall be filed with the city clerk.
(Ord. No. 3286, § 1, 12-8-97)
Sec. 22-208. Conflicts of interest.
(a) If any member of the commission involved in the planning and preparation of a redevelopment plan, or redevelopment project for a redevelopment area or proposed redevelopment area, owns or controls an interest, direct or indirect, in any property included in any redevelopment area or proposed redevelopment area, he or she shall:
(1) Disclose the same in writing to the city clerk, and shall also so disclose the dates, terms, and conditions of any disposition of any such interest, which disclosures shall be acknowledged by the city council and entered upon the minutes books of the city council.
(2) Refrain form any further official involvement in regard to such redevelopment plan, redevelopment project or redevelopment area, from voting on any matter pertaining to such redevelopment plan, redevelopment project or redevelopment area, or communicating with other members concerning any matter pertaining to that redevelopment plan, redevelopment project or redevelopment area.
(b) No commission member or employee shall acquire any interest, direct or indirect in any property in a redevelopment area or proposed redevelopment area after either such individual obtains knowledge of such plan or project, or first public notice of such plan project or area, whichever first occurs.
(Ord. No. 3286, § 1, 12-8-97)
Sec. 22-209, 22-210. Reserved.
ARTICLE VII. LODGING TAX.
Sec. 22-211. Definitions
Hotel and motel shall mean any structure, or building which contains rooms furnished for the accommodations of lodging guests, with or without meals being provided, and kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation to transient guests.
Transient guests means any person who occupies a room in a hotel or motel for thirty-one (31) days or less.
(Ord. No. 3334, § 1, 6-8-98)
Sec. 22-212. Levy of tax.
There is hereby levied a tax of two and one-half (2.5) percent of the gross daily rent due from and paid by transient guests of all sleeping rooms occupied and rented by transient guests of hotels and motels located in the city. This charge is in addition to the charge for the sleeping room and shall be in addition to any and all taxes imposed by law. Said proceeds shall be used for funding by a not for profit organization for the purpose of promoting tourism.
(Ord. No. 3334, § 2, 6-8-98)
Sec. 22-213. Payment of tax.
Each operator of hotel or motel shall on or before the twentieth day of the month following the close of each month make a return to the City of Warrensburg on forms provided of total rents charged and the amount of tax collected for transient occupancy. At the time the return is filed, the full amount of the tax collected shall be remitted. The city council hereby establishes a convention and tourism fund. All taxes collected under this section shall be deposited to the credit of this fund.
(Ord. No. 3334, § 3, 6-8-98)
Sec. 22-214. Penalties for nonpayments.
Any operator who fails to remit any tax imposed by this article within the time required shall pay a penalty of one (1) percent per month and interest in the amount of two (2) percent per month on unpaid taxes which shall be considered delinquent thirty (30) days after the last day of each quarter. Every penalty imposed under the provisions of this article shall become a part of this tax herein required to be paid. In addition to the penalties imposed in this section, it shall be unlawful for any person, owner, proprietor, managing agent, operator or any type of employee of a hotel or motel to fail or refuse to register a hotel or motel, to pay the lodging tax as required by this article, or to submit any tax return or other financial records or to refuse to permit any necessary inspection of hotel records or to willfully render a false or fraudulent tax return or claim as required by this article.
(Ord. No. 3334, § 4, 6-8-98)
Sec. 22-215. Reports.
It shall be the duty of every operator liable for the collection and payment to the city of any tax imposed under this article to keep and preserve for a period of three (3) years all records which may be necessary to determine the amount of such taxes as may have accrued to the city and for the collection or payment of which such operator is responsible. The city collector or the collector’s authorized agent or representative shall have the right to inspect such records at all reasonable times, but shall hold the same in confidence and utilize same only for the purposes of enforcement of this article.
(Ord. No. 3334, § 5, 6-8-98)
Sec. 22-216. Convention and tourism advisory board.
(a) Board established. Expenditures from the convention and tourism fund shall be made at the discretion of the Warrensburg Chamber of Commerce, subject to the review of the city council. To assist in exercising this discretion a convention and tourism board is hereby established,
(b) Membership. The convention and tourism advisory board shall consist of five (5) members, with three (3) members being appointed by the mayor with the consent of the city council, and two (2) members being appointed by the chamber of commerce, with at least one (1) member from each appointing body being from the hotel or motel industry within Warrensburg. In the event no person from the Warrensburg hotel or motel industry will accept a position on the board then the requirement for two (2) appointees to be from the hotel or motel industry shall be declared void for that given year. In addition, the city manager shall serve as a nonvoting ex officio member. The city manager may designate other city staff to serve in his place as ex officio member.
(c) Term of office. The initial members of the board shall serve as follows: three (3) of the initial members of the board shall serve for a two-year term and two (2) of the initial members of the board shall serve for a one-year term. Thereafter, the appointed members of the board shall serve for two-year terms. The initial terms shall commence on July 1, 1998. Prior to the expiration of each member’s term of office, the city council and chamber of commerce shall appoint, as applicable, their successor to a two-year term. Except in the case of a resignation or removal, members shall hold office until their successors are appointed.
(d) Dismissals. The city council may remove any member of the convention and tourism advisory board for misconduct or neglect of duty.
(e) Vacancies. Any vacancy in a membership shall be filled for the unexpired term by city council appointment for a city appointee and by the chamber appointment for a chamber appointee.
(f) Compensations. No member of the board shall receive compensation for his service.
(g) Officers and committees. The original members of the convention and tourism advisory board shall meet within thirty (30) days of their appointment and organize themselves by the election of one (1) of their number as chairman, another as vice-chairman and another as secretary/treasurer, and by the election of such other officers as they may deem necessary. Thereafter, new elections among the members of the advisory board for all officer positions shall occur annually during the month of July. The chairman, vice-chairman and secretary/treasurer of the advisory board shall function as an executive committee and the members of the advisory board may create such other committees as they deem necessary.
(h)Bylaws, rules and regulations. The advisory board shall make and adopt such bylaws, rules and regulation for their own guidance and for the administration of the board as they may deem appropriate, but not inconsistent with the ordinances of the City of Warrensburg or the statutes of the State of Missouri.
(i) Budget. The convention and tourism advisory board shall submit a proposed line item budget for the convention and tourism fund to the city council no later than September 15 of each year. The advisory board may submit along with the budget written recommendations including methods of promoting tourism and conventions such as employment of personnel and procurement of services through contractual relations. The city manager shall forward these recommendations along with his comments and recommendations to the city council and the chamber of commerce.
(j) Annual report. The advisory board shall be required to submit an annual report of its activities to the city council by September 15 of each year.
(Ord. No. 3334, § 6, 6-8-98)
Sec. 22-217. Effective date of tax.
This tax shall be collected beginning with the first day of July, 1998.
(Ord. No. 3334, § 7, 6-8-98)