It shall be unlawful for any person, firm or corporation to
engage in any business or occupation in the City of New Haven without
having first applied for and obtained a license to conduct such business
or occupation from the City Clerk and without paying the license fee
therefor, all as provided for in this Chapter.
A.
All applications
for the licenses required herein shall be made to the City Clerk on
appropriate forms provided for that purpose by the City. All licenses
issued by the City Clerk shall be in such form as is provided by the
Board of Aldermen; provided however, that such license shall bear
the signature of the Mayor of the Board of Aldermen and the City Clerk,
the date of issuance thereof and the date of expiration, as well as
any additional information that may be required by the Board of Aldermen.
B.
Each
applicant for a business license under this Chapter shall submit a
statement from the Missouri Department of Revenue pursuant to Section
144.083.4, RSMo., stating no tax is due, which statement is a prerequisite
to the issuance or renewal of a City business license. The statement
required by this Section shall be dated within ninety (90) days of
submission of the business license application or renewal application.
[CC 1984 §§13.090 — 13.100; Ord. No. 388 §§1 — 2, 5-6-1974]
There is hereby levied an annual license tax to be charged and
collected, as hereinafter provided, on the respective occupations,
trades, businesses and avocations hereinafter mentioned, named or
described and on all persons, companies, firms, associations and corporations
who shall deal in or sell any of the articles or things hereinafter
mentioned, named or described in the respective sums and amounts and
for the terms hereinafter stated, to wit:
Agents for manufacturers
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$15.00 per year
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Agents for nursery stock
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$20.00 per year
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Agents for office supplies
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$15.00 per year
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Agents for sewing machine
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$10.00 per year
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Agents for vacuum
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$10.00 per year
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Auto dealer, new and used, auto wrecking shop and auto repair
shop and garages
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$50.00 per year
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Auto parts house wholesale and retail
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$45.00 per year
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Antique shop
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$15.00 per year
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Auctioneers
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$15.00 per year
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Auto repair shop and garages
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$15.00 per year
| |
Bait shop
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$ 5.00 per year
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Bakeries
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$15.00 per year
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Banks
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$50.00 per year
| |
Barbershop
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$10.00 per year
| |
Beauty shops
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$10.00 per year
| |
Billiard or pool tables
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$10.00 each per year
| |
Billposters including outdoor advertising
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$15.00 per year
| |
Boarding house
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$10.00 per year
| |
Body shops
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$15.00 per year
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Building or savings and loans
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$25.00 per year
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Butcher and meat market
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$20.00 per year
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Cabinet shops
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$15.00 per year
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Car wash
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$10.00 per year
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Cleaning, pressing and dyeing shops
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$15.00 per year
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Clothing stores
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$40.00 per year
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Cobblers or shoe repair shops
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$7.00 per year
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Collection agencies
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$15.00 per year
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Concrete ready mix plants
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$40.00 per year
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CONTRACTORS:
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General
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$25.00 per year
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Building
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$25.00 per year
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Brick
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$25.00 per year
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Concrete
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$25.00 per year
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Electrical
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$25.00 per year
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Excavating and grading
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$25.00 per year
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Painting
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$25.00 per year
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Plastering
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$25.00 per year
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Plumbing
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$25.00 per year
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Roofing
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$25.00 per year
| |
Druggists
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$45.00 per year
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Entertainment tax
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$20.00 per year
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Express company
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$50.00 per year
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Exterminators
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$15.00 per year
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Farm implement dealers
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$25.00 per year
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Feed mills and stores
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$60.00 per year
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Game room
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$25.00 per year
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Gas company (petrolane - bottle gas)
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$20.00 per year
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Gift stores and hobby shops
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$5.00 per year
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Grain elevators
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$60.00 per year
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Grocery stores
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$25.00 per year
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Grocery store and meat market
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$45.00 per year
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Guns and sporting goods
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$15.00 per year
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Hardware and appliances
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$40.00 per year
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Hardware and appliance installation
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$50.00 per year
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INSURANCE:
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Agents
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$10.00 per year
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Broker
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$15.00 per year
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Company
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$20.00 per year
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Laundromats
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$15.00 per year
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Lawn mower sales and service
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$10.00 per year
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LIQUOR:
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Package
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$100.00 per year
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5% beer and liquor by drink
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$200.00 per year
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3.2% beer and sandwich shop
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$40.00 per year
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Loan agents or loan company
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$25.00 per year
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Locker plants
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$20.00 per year
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Lumberyard and dealers
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$45.00 per year
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Manufactures company (laundry, etc.)
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$45.00 per year
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Milk wholesale and retail
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$15.00 per year
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Motels and hotels
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$15.00 per year
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Moving picture shows
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$15.00 per year
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Newspaper publisher
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$15.00 per year
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Peddlers
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$5.00 per day
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Pet shop
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$25.00 per year
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Photography
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$10.00 per year
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Commercial photography--slides
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$20.00 per year
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Printer (not newspapers)
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$15.00 per year
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Restaurants
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$25.00 per year
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Secondhand store and antique shop
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$15.00 per year
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Service station and gas filling station, includes soda machine
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$25.00 per year
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Shoe retail store
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$25.00 per year
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Sno-cone route
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$5.00--3 months
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Soda machine
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$5.00 per machine
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Trailer courts
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$3.00 per year
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Transfer company
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$50.00 per year
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Traveling and auction store
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$25.00 per year
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T.V. and radio repair shops
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$35.00 per year
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Undertaking parlors and furniture store
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$45.00 per year
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Upholstering and repair shop
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$10.00 per year
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Vending machine
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$5.00 per machine
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Watchmaker repair shop
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$8.00 per year
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Water softener
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$15.00 per year
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Wholesale and retail dealer in gas and oil
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$15.00 per year
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Wholesale beverage company, soda and beer
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$45.00 per year
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Wholesale house
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$45.00 per year
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Wood and coal dealer
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$15.00 per year
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All other businesses, occupations or services not listed shall
file an application which must be approved and fee established by
the Board of Aldermen of the City at their regular session.
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No license issued under the provisions of this Chapter shall
be assignable or transferable but shall apply only to the person to
whom same is issued. In the event any licensee, as provided for herein,
shall move his/her place of business from one location to another
location within the City, said licensee shall submit a statement of
the fact of such change to the City Clerk who may transfer such license
as to location only. In no event, however, shall such license be transferred
from one person to another or from the kind of business or occupation
originally licensed to another type of business or occupation.
[CC 1984 §13.040]
No license or licenses granted under the provisions of this
Chapter shall authorize the holder thereof to transact business under
other licenses granted under this Chapter in the City at the same
time.
The term of the licenses issued pursuant to the provisions of
this Chapter shall be from July first (1st) of one (1) year to June
thirtieth (30th) of the succeeding year. In the event any licensee
hereunder shall commence business on or after January first (1st),
the City Clerk shall issue such license at the rate of one-half (½)
of the license fee for such six (6) month period of January first
(1st) to June thirtieth (30th) or fraction thereof.
All applications for renewal of a license provided for herein
shall be filed no later than June first (1st) of each year.
[CC 1984 §13.070]
The City Clerk shall keep a book in his/her office known as
the license record book, in which he/she shall register all licenses
granted showing the date, commencement and termination of such license,
to whom granted and for what business or occupation, and the amount
paid therefor.
Each license issued by the City under the provisions of this
Chapter shall be carefully preserved and shall be displayed in a conspicuous
place in the place of business authorized to be conducted by said
license. If there is no place of business, said license shall be carried
on the licensee's person.
A.
No person
following for a livelihood the profession or calling of minister of
the gospel, duly accredited Christian Science practitioner, teacher,
professor in a college, priest, lawyer, certified public accountant,
dentist, chiropractor, optometrist, chiropodist, or physician or surgeon
in this City shall be taxed or made liable to pay any municipal or
other corporation tax or license fee of any description whatever for
the privilege of following or carrying on such profession or calling,
and after December 31, 2003, no investment funds service corporation
as defined in Section 143.451, RSMo., may be required to pay any such
license fee in excess of twenty-five thousand dollars ($25,000.00)
annually, any law, ordinance or Charter to the contrary notwithstanding.
B.
No person
following for a livelihood the profession of insurance agent or broker,
veterinarian, architect, professional engineer, land surveyor, auctioneer,
or real estate broker or salesman in this City shall be taxed or made
liable to pay any municipal or other corporation tax or license fee
for the privilege of following or carrying on his/her profession unless
that person maintains a business office within the City of New Haven.
[CC 1984 §13.110]
Any person, persons or corporations who fail to make their application
approved shall be delinquent and shall be assessed interest on the
amount to be paid at the rate of eight percent (8%) per annum.
A.
Any license
issued by the City pursuant to the provisions of this Chapter may
be revoked by the Board of Aldermen for any of the following reasons,
as well as for any other reasons specified in this Chapter:
1.
Any
failure to comply with or any violation of any provisions of this
Chapter, or any other ordinance of the City regulating the business,
occupation or activity licensed, or the Statutes of the State of Missouri
by any licensee.
2.
Violation
of the terms and conditions upon which the license was issued.
3.
Failure
of the licensee to pay any tax or obligation due to the City.
4.
Any
misrepresentation or false statement in the application for a license
required herein.
5.
Failure
to display the license required herein.
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Revocation of any license shall be in addition to any other
penalty or penalties which may be imposed pursuant to these provisions.
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A.
In any
case in which a complaint has been made to the Board of Aldermen,
or in which the Board of Aldermen have on their own determined that
cause may exist for the revocation of a license under the provisions
of this Chapter, the following procedures shall be followed:
1.
The
Board of Aldermen shall set a date for a hearing to consider the question
of revocation.
2.
At least
ten (10) days prior to said hearing, written notice shall be mailed
to the licensee, by registered mail, return receipt requested, to
his/her last known address as shown in the records of the City Clerk
advising the licensee of the time, date and place of hearing and of
the reason for considering the revocation of his/her license.
3.
During
the pendency of this hearing before the Board of Aldermen, the licensee
shall be permitted to continue the operation of his/her business.
4.
At the
hearing set by the Board of Aldermen, the Board of Aldermen shall
hear all relevant and material evidence justifying the retention of
the license.
5.
The
licensee may be present in person and/or by his/her attorney and may
present evidence.
6.
After
hearing the evidence presented, the Board of Aldermen shall vote on
the issue of whether the subject license shall be revoked.
7.
The
affirmative vote of a majority of the Board of Aldermen shall be necessary
to revoke any license.
A.
All license
fees not paid to the City by the person required to remit the same
on the date when the same becomes due and payable to the Director
of Revenue shall bear interest at the rate determined by Section 32.065,
RSMo., from and after such date until paid.
B.
In case
of failure to apply for any license fee required by this Chapter on
or before the date prescribed therefor, determined with regard to
any extension of time for making an application, unless it is shown
that such failure is due to reasonable cause and not the result of
willful neglect, evasion or fraudulent intent, there shall be added
to the amount required to be shown as tax on such return five percent
(5%) of the amount of such tax if the failure is not for more than
one (1) month, with an additional five percent (5%) for each additional
month or fraction thereof during which such failure continues, not
exceeding twenty-five percent (25%) in the aggregate.
C.
In case
of failure to pay the full amount of any license fee due hereunder
on or before the date prescribed therefor, determined with regard
to any extension of time for payment, unless it is shown, by the applicant,
that such failure is due to reasonable cause and not the result of
willful neglect, evasion or fraudulent intent, there shall be added
to the tax an amount equal to five percent (5%) of the deficiency.
The City shall, upon request by a taxpayer, apprise the taxpayer of
the factual basis for the finding of negligence, or the specific rules
or regulations disregarded if the City assesses a penalty under this
Subsection.