[R.O. 1994 § 605.100; Ord. No.
87-9 §§ 1 – 2, 5-12-1987; Ord. No. 98-5 § 1, 2-1-1998]
A.
Any person, firm or corporation who is required to pay sales tax
to the City of Lake Ozark, Missouri, must show proof to the City Clerk
that all sales taxes due to the City of Lake Ozark, Missouri, have
been paid to the date of the application prior to being issued a City
business license.
B.
Any person, firm or corporation failing to provide proof of payment
of such sales tax shall not be issued a City business license until
such time as said City sales taxes and penalties and interest thereon
are fully paid and the Department of Revenue for the State of Missouri
certifies that same are fully paid.
C.
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.
[R.O. 1994 § 605.110; Ord. No.
89-2 § 1, 2-14-1989; Ord. No. 98-5 § 1, 2-1-1998]
A.
The term "business" as used in this Chapter shall mean any commercial
establishment having a separate identity, location, or staff.
1.
A business has a separate character if it is held out to the
public as a separate entity, even if it has common ownership, consolidated
sales tax or income tax return or is otherwise treated by its owner
or owners as part of a larger business.
2.
A business has a separate location if it appears to the members
of the public that it is separate from other operations either by
an enclosure within walls, partitions, fences, lines painted on the
floor, or other demarcation. A business is also considered as having
a separate location if it subleases a counter or area from a larger
business and is in fact separate in ownership from the larger business.
3.
A business will be considered separate from another business
if any one (1) of the factors enumerated above (character, location
or staff) differs from the second business.
4.
A business property will retain its character and be billed
as a business when vacant, unless converted to a residential property
and that change is recognized by the County Assessor for the assessment
of real estate taxes, and further provided that the property is not
advertised or held out to members of the public as being available
for rent or occupancy as a commercial structure.
5.
Businesses which have been recognized under this definition
as separate may be combined into one when all three (3) elements used
to differentiate businesses are eliminated. That is, when two (2)
businesses become one in character, location and staff they will be
treated as one business from thenceforth.
[R.O. 1994 § 605.120; Ord. No.
89-3 §§ 1 – 5, 3-14-1989; Ord. No. 96-5 § 1, 5-28-1996; Ord. No. 98-5 § 1, 2-1-1998]
A.
No business license shall be issued to any firm, person or corporation
which shall be in arrears of payment of any debt, without an appropriate
payment plan, to the City of Lake Ozark.
B.
No business license shall be issued to any business that is operating in a facility in violation of Section 700.150 of the Municipal Code of the City of Lake Ozark.
C.
The City Clerk is directed to prepare an application form and require,
prior to the issuance of a license, a demonstration that the applicant
has complied with the requirements of this Section.
[R.O. 1994 § 605.130; Ord. No.
93-23 §§ 1 – 2, 12-14-1993; Ord. No. 98-5 § 1, 2-1-1998]
A.
It is hereby declared unlawful for any person to make any false written
statement on any application submitted to the City of Lake Ozark for
any type of permit or license, specifically including, but not being
limited to business licenses.
