City of Bowling Green, MO
Pike County
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Table of Contents
Table of Contents

Section 605.010 License Required.

[CC 1996 §605.010; CC 1977 §85.010; Ord. No. 1055 §1, 10-5-1998]
No person, firm, company, co-partnership, corporation or association shall engage in, carry on, conduct, exercise or operate any line of business, trade, occupation, employment, agency, avocation, or any other pursuits for profit, within the corporate limits of this City for which a license is required by this or any other ordinances of said City, without first obtaining the required license and paying the license tax levied thereon.

Section 605.015 Persons Not to Be Charged for Business License.

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 Bowling Green.

Section 605.020 Rate of Tax.

[Ord. No. 1719 §I, 1-28-2013]
There is hereby levied, and the City Collector shall collect as herein provided in this Chapter, a standing license tax on businesses, trades, occupations, agencies, avocations and all other pursuits or amusements for profit hereinafter named from the persons, firms, companies, copartnerships, corporations or associations engaging therein, and no other or further levy of any such license tax shall be necessary or required than is made herein and hereby; which said line of business, trades, occupations, agencies, avocations, amusements and other pursuits for which a license is required and the amount of the license tax levied thereon to be paid by the person, company or corporation applying for any such license is as follows:
Business
License Fee
Abattoir
$25.00
Abstract company
$25.00
Antique merchandise
$25.00
Asphalt
$25.00
Auctioneer
$25.00
Automobile accessories, wholesale or retail
$25.00
Automobile agents and salesmen, not connected with garages
$25.00
Automobile tires or repairs
$25.00
Banks
$25.00
Bakeries
$25.00
Barbershops
$25.00
Beauty shops
$25.00
Bill posting
$25.00
Billiard and pool table
$25.00
Books and stationery
$25.00
Boots and shoes
$25.00
Bottle gas
$25.00
Bowling, duck or ten pins
$25.00
Broker, stock
$25.00
Building, brick, concrete, electric, excavate and grading, painting, plaster, plumbing, roofing, concrete mixing and asphalt
$25.00
Car wash
$25.00
Carnivals, per day
$25.00
Chicken hatchery
$25.00
Circuses, each performance
$25.00
Cleaning and pressing agents
$25.00
Confectioneries
$25.00
Contractor
$25.00
Dairies
$25.00
Dance studio
$25.00
Delivery trucks and drays, unless in conjunction with a licensed business
$25.00
Drug or drug supplies
$25.00
Dry goods, ladies' furnishings and ladies' ready to wear
$25.00
Electric appliances and supplies (retail)
$25.00
Express company agencies
$25.00
Exterminator
$25.00
Farm implements, including tractors
$25.00
Filling station, also doing repair work not ordinarily done by filling stations
$25.00
Fish dealer
$25.00
Florists
$25.00
Flour, feed and produce
$25.00
Flour mills and elevators
$25.00
Fortuneteller, per day
$25.00
Fruit produce
$25.00
Funeral parlor and mortuaries
$25.00
Furniture and house furnishings
$25.00
Furniture repair
$25.00
Garages, doing only repair work
$25.00
Garages selling automobiles, accessories therefor, and repairing of automobiles and truck
$25.00
Gasoline and oil dealers, by truck or wagon not owned by licensed bulk stations
$25.00
Gasoline and oil depots (bulk stations)
$25.00
Gasoline and oil filling stations
$25.00
Grocers
$25.00
Hardware and tinware, stoves included
$25.00
Hotels
$25.00
House trailer dealers
$25.00
Ice or retail
$25.00
Insurance agent, including surety agents (per agent)
$25.00
Jewelry store merchandise
$25.00
Junk dealers
$25.00
Laundries, coin
$25.00
Laundries, commercial
$25.00
Liquors,
above 5% by volume (package)
$35.00
3.2% beer, on-premises consumption
$20.00
5% beer, on-premises consumption
$35.00
5% beer, off-premises consumption
$15.00
Lumber stands and counters
$25.00
Lumberyards and companies
$25.00
Machine shops
$25.00
Manufacturers
$25.00
Men's furnishings and haberdasheries
$25.00
Monument works or agents thereof
$25.00
Photographers
$25.00
Plumbing and supplies
$25.00
Printing offices and job printers
$25.00
Radio and television repair
$25.00
Real estate agents and brokers
$25.00
Restaurant
$25.00
Rooming house and rest home
$25.00
Secondhand merchandise
$25.00
Shoe repair
$25.00
Sign painters
$25.00
Skating rinks
$25.00
Sorting goods
$25.00
Taxicabs, each vehicle
$25.00
Teamsters
$25.00
Theaters and cinema houses
$25.00
Tin shops
$25.00
Tourist camps or courts
$25.00
Truckers
$25.00
Upholstery shop
$25.00
Veterinary hospital
$25.00
Warehouse, wholesale beverage company, including soda, water and beer
$25.00
Wholesale dealers in groceries, tobacco and sundries
$25.00
Wood and coal dealers
$25.00
Jobbers wholesale
$25.00

Section 605.030 Application.

[CC 1996 605.030; Ord. No. 1055 §1, 10-5-1998]
Any person desiring to enter into or carry on any business, trade or calling within the City limits shall first make application to the City Clerk for a license to do so, giving such information as may be necessary for the Clerk and the Collector to properly perform their duties as required by City ordinance and State law. No license or permit required under this Chapter shall be issued by the City to any person until all City taxes of the applicant or other businesses owned or operated by the applicant are current and paid.

Section 605.040 License Tax Due — When.

[CC 1996 §605.040; CC 1977 §85.040; Ord. No. 1055 §1, 10-5-1998]
The standing license tax required under this Chapter to be paid annually for the several lines of business, occupation, etc., shall be due and payable on July first (1st) of each and every year; all new licenses and renewal licenses issued by the City Clerk prior to July first (1st) of any year shall be for the remainder of the year only, the same to expire July first (1st) following the date of issue, and the license tax to be paid annually for any such license shall be prorated by the Clerk and paid by the licensee.

Section 605.050 Unlawful to Operate Without License.

[CC 1996 §605.050; CC 1977 §85.050; Ord. No. 1055 §1, 10-5-1998]
It shall be unlawful for any person or persons, company or corporation to exercise, carry on, engage in or conduct employments, agencies or amusements mentioned and described in the preceding Sections hereof for which a license has been levied without first having obtained a license therefor and paid the license tax required by this Chapter.

Section 605.060 License Not Transferable.

[CC 1996 §605.060; CC 1977 §85.060; Ord. No. 1055 §1, 10-5-1998]
No license granted and issued by virtue of this Chapter shall authorize any person, corporation or co-partnership of persons to deal in the selling of goods, wares or merchandise in more than one (1) place or at more than one (1) stand in the City at the same time nor for a longer period, in any case, than twelve (12) months; nor shall any license issued under and by virtue of this Chapter or any other Chapter of this City be transferable.

Section 605.070 Licenses to Be Signed by Mayor and City Clerk.

[CC 1996 §605.070; CC 1977 §85.070; Ord. No. 1055 §1, 10-5-1998]
All licenses issued under and by virtue of this Chapter shall be signed by the Mayor and the City Clerk and Collector with the corporate Seal of the City thereto affixed; and any such license shall not be valid and in force until so signed by the Mayor and the City Clerk and Collector and paid for and delivered; and it shall be the duty of the City Clerk and Collector to enforce the payment of all license taxes levied under this Chapter and to file complaint against all offenders against the provisions of this Chapter before the Municipal Judge of the City, and the local manager, or other person in charge thereof, or any corporation engaged as a dealer, merchant or manufacturer in any line of business in the City of Bowling Green, Missouri, for which a license is required and on which license tax is imposed by this Chapter. Those who fail and refuse to obtain such license and pay the license tax required by this Chapter shall be subject to the penalty provided by this Chapter, and any such manager, or other person in charge of and conducting any such business of a corporation without first obtaining and paying the license and license tax required by this Chapter shall on conviction thereof be punished by a fine of not exceeding one hundred dollars ($100.00).

Section 605.080 Clerk Shall Be Charged With Licenses.

[CC 1996 §605.080; CC 1977 §85.080; Ord. No. 1055 §1, 10-5-1998]
The City Clerk shall be City License Officer ex officio and shall issue in the name of the City all licenses and permits required by this Chapter to all qualified applicants therefor, when all required taxes and fees have been paid in accordance with the provisions of this Chapter.

Section 605.090 License Tax and City Clerk Fee — Required.

[CC 1996 §605.090; CC 1977 §85.080; Ord. No. 1055 §1, 10-5-1998]
Taxes and fees required by this Chapter to be paid by any person shall be payable to the City Collector who shall issue a proper receipt to each person making any such payment.

Section 605.100 Personal Tax and Merchants Tax to Be Paid Before Issuance of License — Tax Receipts.

[CC 1996 §605.100; CC 1977 §85.100; Ord. No. 1055 §1, 10-5-1998]
No license or permit provided for or required under any Chapter of the City of Bowling Green, Missouri, shall hereafter be issued by any department thereof to any person, firm, association or corporation unless the application for such license or permit is accompanied by a tax receipt or a statement certified by the City Collector showing that all City personal tax and merchants tax have been paid by the applicant or that no such taxes were due. The City Collector shall give each person a tax receipt of personal taxes paid. Where no such taxes are due, the City Collector shall, upon request, certify such fact and transmit such a statement to the person making the request.

Section 605.110 City Clerk to Promulgate Rules and Regulations.

[CC 1996 §605.110; CC 1977 §85.110; Ord. No. 1055 §1, 10-5-1998]
A. 
The City Clerk shall:
1. 
Rules and regulations. Promulgate such rules and regulations as he/she may consider desirable for the administration of this Chapter. When approved by the City Administrator, such rules and regulations shall be placed on file in the office of the City Clerk for inspection and use by the public, and the provisions thereof shall be enforced by him/her.
2. 
Adopt forms. Adopt all forms and prescribe the information to be given therein as to the character of applicant's business and other relevant matter for all necessary papers.
3. 
Require affidavits. Require applicants to submit all affidavits and oaths necessary to the administration of this Chapter.
4. 
Obtain endorsement. Submit all applications, in each proper case, to interested City Officials for their endorsements thereon as to compliance by the applicant with all City ordinances which they have the duty of enforcing.
5. 
Investigate. Investigate and determine the eligibility of any applicant for a license or permit or renewal thereof as prescribed in this Chapter.
6. 
Examine records. Examine the books and records of any applicant or licensee when reasonably necessary to the administration and enforcement of this Chapter.
7. 
Give notice. Notify any applicant of the acceptance or rejection of his/her application and, upon refusal of any license, permit and at the applicant's request, state in writing the reasons therefor and deliver them to the applicant.