[CC 1974 §605.010; Ord. No. 605 §§1 — 3, 7-1951]
As used in this Chapter, the following terms shall have these
prescribed meanings:
Whoever shall engage in making materials, raw or partly finished,
into goods, wares and merchandise suitable for use and for sale at
retail stand or place occupied and maintained for that purpose within
the corporate limits of the City of Versailles is hereby declared
to be a manufacturer within the meaning of the terms of this Chapter,
except as is or may be otherwise provided by ordinance.
Whoever shall deal in the selling of any goods, wares or
merchandise at any store, stand or place occupied and maintained for
that purpose within the corporate limits of the City of Versailles
is hereby declared to be a merchant within the meaning of the term
of this Chapter except as is or may be otherwise provided by ordinance.
Any person, firm or corporation who are known as peddlers,
hucksters, canvassers order-takers or agents taking orders or agents
and who go from place to place or from house to house or person to
person within the corporate limits of the City of Versailles, Missouri,
and are not merchants as defined in this Section or manufacturers
as defined herein and who engage in the business of taking orders
and selling goods, wares and merchandise and delivering the same and
who are not engaged in interstate commerce as defined in the court
decisions of this State shall pay an occupation tax as hereinafter
defined for such occupations, except farmers who are selling produces
that they raised on their land and which is covered in another Section
of this Chapter.
[CC 1974 §605.020; Ord. No. 605A §2, 7-1951]
A.
Whoever shall engage in the business avocation, pursuits or callings herein named shall be subject to a license tax on their occupation, such as auctioneers (see Section 605.090), hawkers, peddlers, pawn brokers, real estate agents, horse and cattle dealers, patent right dealers, insurance agents, photographers, bill posters, artists, agents, porters, public lecturers, inspectors, gugers, mercantile agents, express agents and draymen.
B.
Whoever
shall engage within the corporate limits of the City of Versailles
in the following businesses, business avocations, pursuits or callings
known as service avocations or institutions shall be regulated and
shall pay a license tax on their occupation namely picture shows,
theaters, operas, plumbers or plumbing establishments engaged in plumbing,
barbershops, rooming houses, vehicles or trucking companies using
motor vehicles engaged in draying, hauling, trading and trafficking
on the streets of the City of Versailles and not engaged in interstate
commerce.
C.
All
banks, brokers, pawnbrokers, loan companies and loan agents shall
pay an occupation tax as hereinafter defined.
D.
All
light, power and water companies and telephone and telegraph companies
shall pay a tax on their gross annual earnings as hereinafter specified.
E.
All
bowling alleys shall pay an occupational tax as hereinafter defined.
F.
The
business avocations, pursuits and callings such as newspaper plants,
printing establishments, undertaking establishment, home, steam and
self-service laundries, cleaning and pressing shops, salvage establishments
and junk dealers, truck lines maintaining loading and unloading docks
in City, blacksmith and machine shops, sign shops, radio repair shops,
electricians and electrical contractors, barbershops, beauty shops,
shoe shops and cobblers, locker plants, greenhouses, tire recapping
plants, boiler plants.
[CC 1974 §605.020; Ord. No. 733 §§1, 3, 12-1963]
A.
It
is hereby ordained that a public or private sale of real or personal
property may be allowed by any property owner or owners who are at
time of sale owners of said property and legal residents of the City
of Versailles and any such sale may be conducted by an auctioneer
without having a license or permit from the City to cry or conduct
said auction of property of individual owner or owners under the above
conditions.
B.
It
is hereby ordained that any such auction as described above as amended
shall be conducted on and within the confines of the premises of the
owner or owners who may be conducting said auction of their own property
and that said location or such sale shall not be used by any other
parties who do not meet the requirements as set out in the above paragraph
of this provision.
[CC 1974 §605.050; Ord. No. 605 §8, 7-1951]
No permit or registration certificate to do business or license
to do business under the terms and provisions of this Chapter shall
be assigned or transferred. Each day that anyone whomsoever shall
engage in business as enumerated in the different Sections of this
Chapter shall be a separate offense.
[CC 1974 §605.060; Ord. No. 541 §§1, 3, 7-1942]
No license or permit provided for or required under any Section
of this Chapter shall hereafter be issued by any department thereof
to any person, firm, association or corporation, until the 1941 City
personal tax and merchants tax of the applicant for such license or
permit shall have first been paid and as to future years, no license
or permit shall be issued to such applicant until City personal tax
and merchants tax for the future year, next preceding the year for
which such license is issued, shall have first been paid. Driver's
licenses, dog licenses, dog registration and bicycle licenses exempt
and the provisions hereof shall not apply.
[CC 1974 §605.080; Ord. No. 541 §2, 7-1942; Ord. No. 605 §§8
— 9, 7-1951]
A.
It
shall be the duty of the City Collector to establish and promulgate
rules and regulations relative to an orderly method of checking unpaid
personal taxes and merchants taxes in order to determine the amounts
thereof due and owing to Versailles by any such applicant. All departments
of the City shall cooperate with the City Collector in carrying out
the purpose of this Section.
B.
The
City Collector of the City of Versailles shall be authorized to collect
by civil suit against whoever shall fail and refuse to pay the license
tax as hereinafter enumerated in this Section, the amount of license
tax due, as required by this Chapter, including the costs of this
action and place the same after collected in the general revenues
of the City of Versailles.
C.
Every person, co-partnership, firm or corporation doing business within the corporate limits of the City of Versailles, as defined in Section 605.010 of this Chapter, shall each year and annually thereafter or on commencement of business within the corporate limits of said City, register and apply for his/her business with the City Collector within and for said City and shall pay the license tax, hereinafter provided for, for which said Collector shall issue a certificate or permit or license to do business or engage in business for the current year following the date of issuance of any such license to do business, which certificate or license to do business shall at all times be kept posted in a conspicuous place at the location for which said certificate or permit to do business shall be issued.
D.
The certificate or license to do business as herein provided shall be issued under the hand and seal of the office of the City Collector and shall, among other things, show the name of the person, firm or corporation to which it is issued, the kind of business proposed to be done and the location of such business and it shall be unlawful for any person, firm or corporation to engage in business as enumerated by the provisions of this Chapter within the corporate limits of the City of Versailles, as defined by Section 605.010 of this Chapter, without first having so registered his/her place of business with the City Collector and obtained a license to do business.
