[Ord. No. 487 §1, 10-3-1983; Ord. No. 491 §1, 4-2-1984]
When used in this Chapter, the following terms shall have these prescribed meanings:
BUSINESS
Includes all kinds of vocations, occupations, enterprises, establishments and all other kinds of activities and matters, together with all devices, machines, vehicles and appurtenances used therein, any of which is conducted for private profit, or benefit, either directly or indirectly, on any premises in this City, or anywhere else in its jurisdiction.
CITY
The City of Tipton, Missouri.
PERSON
Includes individual natural person, partnerships, joint adventures, societies, associations, clubs, trustees, trusts, or corporations; or any officers, agents, employees, factors, or any kind of personal representatives of any thereof, in any capacity, acting either for himself/herself, or for any other person, under either personal appointment or pursuant to law.
PREMISES
Includes all land, structures, places, and also the equipment and appurtenances connected or used therewith in any business, and also any personal property which is either affixed to, or is otherwise used in connection with any such business conducted on such premises.
[Ord. No. 487 §2, 10-3-1983; Ord. No. 21-02, 5-3-2021]
A. 
The City Clerk shall establish an application to be completed by the prospective licensee; said application, shall include, at a minimum, the following information:
1. 
The nature of the enterprise;
2. 
Each address at which business will be conducted;
3. 
Type of business ownership (individual, partnership, corporation, LLC);
4. 
Name of each owner, partner, or corporate officer;
5. 
Missouri State sales tax number and copy of the sales tax license;
6. 
A statement stating the applicant is current on obligations due to the City of Tipton, including taxes of any kind;
7. 
A contractor is required to provide proof of workmen’s compensation insurance as defined under the MO Worker’s Compensation Statutes.
B. 
If the applicant is not compliant with the compliance set forth above, or is unable to provide proof of such compliance, the license will not be issued or renewed.
C. 
A for-profit organizer of a festival or trade show shall obtain a license for such event, which shall cost twenty-five dollars ($25.00) per one (1) event, unless otherwise exempt. The organizer shall be responsible for and pay a business license fee of five dollars ($5.00) for each individual vendor at such event (unless vendor already has a City license). The organizer will be responsible for and pay the vendor fees due to the City within forty-eight (48) business hours after commencement of the event. The organizer will notify the City Clerk of the pending event upon advertisement or announcement of such event or within twenty-one (21) days of the event, whichever comes first.
D. 
Craft vendors will be required to meet the requirements of this Section in the event said vendor participates in, organizes, or sells at three (3) non-exempt events in a calendar year.
E. 
The operator of an enclosed antique mall must meet the qualifications of this Section; individual stall or floor vendors are not required to meet the requirements.
[Ord. No. 04-05 §§1 — 3, 6-8-2004]
A. 
All persons, corporations, partnerships or other business entities engaged in construction shall be required to furnish to the City a certificate of insurance for Workers' Compensation coverage or an affidavit, the form of which shall be provided by the City and shall conform to the affidavit developed by the State of Missouri, signed by the applicant attesting that the contractor is exempt. The City shall have no duty to investigate any certificate of insurance or affidavit filed pursuant to Section 287.061(1), RSMo.
B. 
Any contractor who fails to comply with the provisions of Subsection (A) hereof shall be denied a City license until he or it furnishes a certificate of Workers' Compensation insurance covering his or its employees (Section 287.061(2), RSMo.).
C. 
The City shall not be liable for nor shall a cause of action against the City be brought in respect to the issuance of any license pursuant to this Section (Section 287.061(4), RSMo.).
[RSMo., §71.620; Ord. No. 491 §2, 4-2-1984; Ord. No. 02-05 §§1 — 2, 3-4-2002]
A. 
There is hereby established and levied a license tax on all persons conducting a business within the City limits of the City of Tipton, Missouri, except those exempt therefrom as hereinafter provided.
1. 
Rate of tax.
a. 
The tax per license shall be twenty-five dollars ($25.00) per year on each business which is either open to the public or which provides a service for profit for a period of thirty (30) hours per week or more.
b. 
The tax per license shall be ten dollars ($10.00) per year on each business which is either open to the public or which provides a service for profit less than thirty (30) hours per week.
2. 
Term of license.
a. 
All licenses shall be issued for one (1) calendar year or less and provide for a December thirty-first (31st) expiration date for the year they are issued.
b. 
Any business which acquires a license prior to July first (1st) shall be required to pay the full year rate hereinabove provided and any new business which acquires a license after July first (1st) shall pay only one-half (½) of the full year rate as hereinabove provided for the remainder of that calendar year.
3. 
Exception.
a. 
Hereafter 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 State, shall be taxed or made liable to pay any City tax or license fee of any description whatever for the privilege of following or carrying on such profession or calling, any law, ordinance or charter to the contrary notwithstanding.
b. 
No person following for a livelihood the profession of veterinarian, architect, professional engineer, land surveyor, auctioneer, or real estate broker or salesman in this State, shall be taxed or made liable to pay any City tax or license fee for the privilege of following or carrying on his profession by the City unless that person maintains a business office within the City.
c. 
Real estate rental.
(1) 
Persons, corporations and partnerships who engage in the business of real estate rental in the City of Tipton, Missouri are hereby declared exempt from the requirement of purchasing and possessing a City of Tipton, Missouri, business license as set forth in Section 605.030 in the Tipton City Code and in Ordinance 487.
(2) 
The exemption hereinabove provided applies only to real estate rental and does not exempt any person, corporation or partnership from acquiring a business license for any other business being operated by them in conjunction or in addition to the real estate rental business.
[Ord. No. 21-02, 5-3-2021]
A. 
The City shall require any business where goods are sold at retail, prior to issuance of or renewal of any City license required for conducting business, to provide a statement from the Missouri Department of Revenue showing the applicant has no tax due under Sections 143.191 to 143.265, RSMo., or Sections 144.010 to 144.510, RSMo.
B. 
The City, through its duly authorized employees, may receive and/or perform the inspection or audit of the records of the State of Missouri pertaining to the requirement that all retail merchants be current in the payment of sales and use tax before obtaining or renewing a business license. The authorized employee shall comply with Sections 144.121, 114.122 and 32.057, RSMo., relating to the strict confidentiality of all records of the Missouri Department of Revenue. Misuse of information obtained by the employee, or access of the records for any proper purpose, shall be grounds for disciplinary action, including termination.
C. 
The Mayor is hereby authorized and directed to execute any document required by the Missouri Department of Revenue relating to the City’s request for information of local license issuance and renewal and no tax due. Further, the Mayor and Board are authorized to designate an individual(s) to receive or request the information from the Missouri Department of Revenue.
[Ord. No. 21-02, 5-3-2021]
The City Clerk’s office shall notify the holder of any license issued under this Article of the date of expiration of such license by giving notice thereof in person or by mail thirty (30) days after the date of expiration of the license; provided, that the failure of the City Clerk to so notify such holder of a license shall not excuse any licensee for failure to make a timely renewal of such license. The City Clerk may defer the issuance of a license to a merchant or business and refer the application to the City Marshal for investigation if the Clerk believes that issuance of the license would violate this Article or any other City ordinances, and the Clerk shall not issue a license if the issuance thereof would constitute a violation. No license required under the provisions of this Article shall be issued by the City Clerk to any person until all personal and real estate taxes, merchant’s or manufacturer’s ad valorum taxes, licenses 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. The applicant must include the sales tax license number issued by the State of Missouri and a tax clearance letter from the Missouri Department of Revenue as evidence that the debts have been satisfied. All licenses shall be due and shall renew annually on January 1 of each year.
[Ord. No. 487 §5, 10-3-1983]
Nothing in this Chapter or in any ordinance of the City shall be so construed so as to affect any right or privilege accruing under any license heretofore issued by authority of any ordinance of this City.
[Ord. No. 487 §6, 10-3-1983; Ord. No. 491 §3, 4-2-1984; Ord. No. 21-02, 5-3-2021]
A. 
The exemption stating no person whose business’ gross income is seven thousand five hundred dollars ($7,500.00) or less per calendar year shall be removed.
B. 
No license shall be required if the business is owned and operated by someone under the age of eighteen (18) years.
C. 
Festivals, fundraisers and like events sponsored by and advertised as an activity substantially benefitting a not-for-profit 501c3, a school, or community-wide fundraiser or benefit will be exempt from business license requirements.
[Ord. No. 487 §7, 10-3-1983]
No person shall by reason of holding a license to conduct or carry on any particular kind of business or engage in any occupation, be authorized under the ordinances of this City to also conduct or carry on any other kind of business or engage in any other occupation, for which a license is required except as provided for under Section 605.020, Subsection (D) of this Article.
[Ord. No. 487 §8, 10-3-1983]
It shall be the duty of the City Clerk to issue as many blank licenses under the Corporate Seal of the City, as, from time to time, may be required by virtue of the provisions of this Article. All licenses so issued shall be so filled by the Clerk as to designate the business or vocation for which they are issued and the amount to be paid therefor. They shall be delivered to the City Collector who shall receipt for the same and who shall be charged therefor by the City Clerk together with the fees provided by ordinance. The Collector shall receive credit for all licenses returned and for all license fees paid to the City Treasurer. The Collector shall in no case deliver a license to any person until the tax and fees thereon according to ordinance have been paid, and no license shall authorize any person to carry on any business in more than one (1) place within this City at the same time.
[Ord. No. 487 §9, 10-3-1983]
A. 
Each license issued hereunder shall state upon its face, the following:
1. 
The name of the licensee and any other name under which such business is to be conducted.
2. 
Kind and address of each business so licensed.
3. 
The amount of the license fee.
4. 
The dates of issuance and expiration.
5. 
Any other information the issuing officer deems necessary.
6. 
Signature of Mayor, City Clerk and City Collector; and the Seal of the City.
[Ord. No. 487 §10, 10-3-1983]
The license issued pursuant to this Chapter shall be displayed in a prominent place, within full view of the public, at the location of the business licensed thereby and must be produced for inspection upon the request of the City Marshal, Policeman or other appropriate City Official.
[Ord. No. 487 §12, 10-3-1983]
Any person who shall violate any provision of this Article, for the violation of which no special penalty is provided, shall be deemed guilty of a misdemeanor and upon conviction thereof shall pay a fine of not less than one dollar ($1.00) nor more than one hundred dollars ($100.00).