[Ord. No. 845 §1, 12-9-1993]
It shall be unlawful and a violation of this Chapter for any
person or entity, either directly or indirectly, to engage in or conduct
any kind of business, trade, occupation, vocation, activity or profession
or to use in connection therewith any vehicle, premises, structure,
machine or device licensed under this Chapter without first obtaining
a license therefor as prescribed herein and thereafter kept in effect
at all time as required by this Chapter.
[Ord. No. 493 §§1 —
2, 6-7-1955]
A.
CITY TAXES
PERSON
Definitions. As used in this Chapter, the following terms
shall have these prescribed meanings:
Includes, but not be limited to, the following taxes levied
and assessed by said City:
Includes any individual, firm, co-partnership, joint partnership,
joint venture, association, corporation, estate, business trust, trustee,
receiver, syndicate, or any other group or combination acting as a
unit, in the plural as well as the singular number.
B.
No license
or permit provided for or required under any ordinance of the City,
either now existing or which shall hereafter be enacted, shall hereafter
be issued by any department thereof to any person until all City taxes
owed by such person, which are then due and delinquent, shall have
been 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.
[Ord. No. 845 §2, 12-9-1993]
Except as may be otherwise provided in this Chapter, a person
or entity shall be deemed to be engaged in a business, trade, occupation,
vocation, activity or profession within the meaning of this Chapter
when the person or entity engages in selling any goods or service,
soliciting business or offering goods or service for sale or hire
or using any vehicle, premises or structure within the City limits
for such business purposes.
[Ord. No. 845 §3, 12-9-1993]
A.
For each
business, occupation, trade, vocation, activity or profession required
by this Chapter to be licensed, a separate license shall be obtained.
A person or entity engaged in more than one (1) business at the same
location shall not be required to obtain a separate license for each
business but, when eligible, shall be issued one (1) license which
shall specify on its face all businesses so licensed.
B.
When
any person or entity engages in more than one (1) business, occupation,
trade, vocation, activity or profession at the same location under
one (1) license, the license fee shall be equal to the sum of all
the fees for each business, occupation, trade or profession so licensed.
[Ord. No. 845 §4, 12-9-1993]
The operation of any business, occupation, trade, vocation,
activity or profession which includes sales of merchandise and the
service, maintenance and upkeep of such merchandise and like items
at the same location shall not be considered as more than one (1)
business. The operation of any business, occupation, trade, vocation,
activity or profession consisting primarily of personal services shall
not be considered as more than one (1) business even though said person
or entity operating said business may be engaged in more than one
(1) activity, unless one (1) or more of the said activities includes
or is connected with a mercantile business. No person or entity operating
automobile service stations shall be required to obtain more than
one (1) license for any one (1) automobile service station premises
provided that the activities engaged in at said premises have a direct
relationship to the care, maintenance and upkeep of motor vehicles.
[Ord. No. 845 §5, 12-9-1993]
The City License Officer shall make the initial determination
whether any particular business, trade, occupation, vocation, activity
or profession shall be covered within the provisions of this Chapter.
Such determination shall be reasonably made, based upon the generally
accepted concept of each such business and with regard to compliance
with Section 94.270, RSMo. Such determination by the City License
Officer shall be final and binding on persons affected thereby.
[Ord. No. 845 §6, 12-9-1993]
The local agent or representative of non-resident person(s)
or entity(s) engaged in any business, trade, occupation, vocation,
activity or profession in this City shall be personally responsible
for compliance with all Sections of this Chapter for his/her principal
and for the business, trade, occupation, vocation, activity or profession
he/she represents or on whose behalf he/she acts.
[Ord. No. 845 §7, 12-9-1993]
Except as may otherwise be provided by this Chapter, no license
shall be required of any person or entity for any delivery within
the City of any property purchased or acquired from a business operating
outside the City limits where such business exhibits no intent or
indication to evade the provisions of this Chapter.
[Ord. No. 845 §8, 12-9-1993]
Any general or special license fees for any kind of vehicle
for the privilege of operating such vehicle upon the public highways
shall be in addition to any other licenses, permits, insignias or
fees for such vehicles otherwise required by Federal, State or local
law.
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 Mound City.
[Ord. No. 845 §9, 12-9-1993]
Businesses, trades, professions, occupations, vocations or activities
including, but not limited to, the following shall not be operated,
practiced, engaged in or otherwise conducted in the City unless and
until the owner, operator, manager, proprietor or practitioner thereof
shall have applied for and obtained a license to operate, practice,
engage in or otherwise conduct same from the City License Officer
and shall have paid to the City the license tax hereinafter set forth,
such license and tax thereafter to be issued and paid on an annual
basis as set forth in this Chapter except where otherwise herein specifically
provided:
agent
appliance sale
appliance service
art shop
artist
auctioneer
auto wrecking shop
automobile agencies and dealers
automobile repair shops
banks
barbershop
beauty shop
bill posters
billiard and pool tables and other tables
bowling alleys
broker
butcher
butcher shop
car wash
clothier
coal dealer
concerts
confectioner/baker
dance studio
day care center
dealers in automobile accessories
delivery service
dray
druggist
dry cleaner
dry cleaner and pressing and laundry
express companies
farm machinery and implements
farm supply
florist
funeral home
furniture and/or cabinet maker
gasoline filling stations
gauger
graphic designer/artist
grocers
grocery
gymnasium and/or physical fitness center
hardware
hawker
horse, hog, poultry or cattle dealer
hotel or motel
ice dealer
insurance agent
insurance companies
intelligence agencies and/or investigators
jeweler
junk dealer
landscaper
laundry
light, power, water and gas companies
loan agent
loan companies
locker plant
lumber dealer
manufacturing and other corporations and institutions
mercantile agent
merchants of all kinds
money broker
money changer
moving picture shows
newspaper
nursery
nursing home
omnibuses
opera houses
optician
package liquor
patent right dealer
pawnbrokers
peddler (excepting participants in community events and programs
approved by the City)
pharmacy and sundries
photographers
plumber and all other business, trades and avocations
porter
printer
private clinic
private hospital
private rehabilitation facility
public boarding houses
public buildings
public garages
public halls
public lecturers
radio repair
real estate agents
restaurant/food and drink service
restaurants
sale of beer (intoxicating) sold by the package or drink
sale of beer (non-intoxicating) sold by the package or drink
sale of dairy or dairy products
sale of fertilizer or phosphate
sale of furniture
sale of grain
sale of lawnmower and/or repair
sale of produce
sale of shoes
sale of tobacco
savings and loan
shoe repair
stockyards
storage facility
street railroad cars
taverns
taxi
taxidermist
telephone companies
television repair
theater
transfer and all other vehicles
traveling and auction store
tree trimmer
upholsterer
vehicle for hire and/or rent
warehouse
watch repair
wood crafter
[Ord. No. 845 §10, 12-9-1993]
The City Collector shall be the City License Officer and shall
issue in the name of the City all licenses and permits required by
this Chapter to all qualifying applicants therefor when any and all
required taxes and fees have been paid in full in accordance with
the provisions of this Chapter.
[Ord. No. 845 §11, 12-9-1993]
The amount of the tax under this Chapter shall be fifteen dollars ($15.00) per year payable in advance and shall accompany the application for license. The amount of tax for partial or fractional parts of a year shall be determined as set forth in Section 605.130 of this Chapter.
[Ord. No. 845 §12, 12-9-1993]
All licenses issued under and by virtue of this Chapter shall
be for a period of one (1) year; provided however, that at the option
of the applicant the same may be issued for a period of six (6) months,
or a fraction thereof, to expire on the next succeeding first (1st)
day of July or first (1st) day of January as the case may be. No license
shall be for periods expiring other than on the aforementioned dates
and when the same are for a period in excess of six (6) months, the
fee shall be equivalent to that for a full year. Where the period
is six (6) months or less, one-half (½) of the fee applicable
to a full year shall be paid.
[Ord. No. 845 §13, 12-9-1993]
A.
The City
License Officer shall adopt and promulgate such rules and regulations
as he/she may deem necessary for the administration of this Chapter;
provided however, that such rules and regulations shall be approved
by the Mayor. When approved by the Mayor, such rules and regulations
shall be placed on file in the office of the City License Officer
for inspection and use by the public and the provisions thereof shall
be enforced by the City License Officer.
B.
The City
License Officer shall investigate and determine the eligibility of
any applicant for a license or a renewal.
[Ord. No. 845 §14, 12-9-1993]
No license required under the provisions of this Chapter shall
be issued by the City License Officer to any person or entity until
such person or entity produces a copy of a certificate of insurance
for Workers' Compensation coverage if the applicant for the license
is required to cover his/her liability under Chapter 287, RSMo. If
the applicant is excepted from application of Chapter 287, RSMo.,
the applicant must attest as to such status on a form supplied by
the City License Officer. It is further made a violation of this Chapter
to provide fraudulent information concerning same to the City License
Officer.
[Ord. No. 845 §15, 12-9-1993]
Taxes and fees required by this Chapter to be paid by any person
or entity shall be payable to the City Collector who shall issue a
proper receipt to any such person or entity making such payment.
[Ord. No. 845 §16, 12-9-1993]
Every person and/or entity required by virtue of this Chapter
to have a license shall submit an application to the City License
Officer by a written statement upon forms provided by the City License
Officer, which shall disclose all information including, but not limited
to, evidence as to Workers' Compensation insurance coverage, which
the City License Officer shall find to be reasonably necessary to
the fair administration of this Chapter and which shall be accompanied
by a receipt from the City Collector for the full amount of the fees
chargeable for such license, which receipt shall not be construed
as approval for the issuance of a license, nor shall it entitle or
authorize the applicant to open or maintain any business contrary
to this Chapter.
[Ord. No. 845 §17, 12-9-1993]
Any applicant for the renewal of a license under this Chapter
shall submit an application therefor to the City License Officer upon
forms provided by such officer, which shall include such information
which the City License Officer shall deem to be reasonably necessary
to the administration of this Chapter and which shall also include
such information as to the conduct and operation of applicant's business
during the preceding licensing period.
[Ord. No. 845 §18, 12-9-1993]
Upon disapproving any application under this Chapter, the City
License Officer shall direct the City Collector to refund all money
paid in advance by or on behalf of the applicant; provided however,
that the applicant is not otherwise indebted to the City. When the
issuance of a license under this Chapter is denied and any action
or proceeding is pursued by the applicant to compel its issuance,
such applicant and/or applicant's agent or representative shall not
engage in the business for which the license was refused.
[Ord. No. 845 §19, 12-9-1993]
The City License Officer, and all other City Officers and officials
who may be concerned with administering and enforcing this Chapter,
shall keep all information furnished or secured under the authority
of this Chapter in strict confidence. Such information shall not be
subject to public inspection and shall be kept so that the contents
thereof shall not become known, except to the persons charged with
the administration of this Chapter; provided, that this Section shall
not prohibit any City Officer from testifying as to such information
in compliance with a subpoena issued from a court of competent jurisdiction
or from the Board of Aldermen in any proceeding before it.
[Ord. No. 845 §20, 12-9-1993]
Each business, trade, occupation, profession, activity or vocation
shall refrain from operating such business after expiration of its
license and during any period said license is revoked or suspended
and it shall be a violation of this Chapter to continue operation
after the expiration or revocation of said license.
[Ord. No. 845 §21, 12-9-1993]
Every licensee under this Chapter shall post and maintain the
license issued hereunder upon the premises of such business, trade,
occupation, activity or vocation in a place where it may be seen at
all times. Every licensee under this Chapter who does not have a business
premises shall carry said license on his/her person and shall display
it to City Officers having authority to enforce this Chapter and to
persons with whom he/she transacts business upon request.
[Ord. No. 845 §23, 12-9-1993]
For purposes of enforcing this Chapter, the City License Officer
and the City Police shall have authority to inspect and examine any
business, trade, occupation, vocation, activity or profession. Such
persons authorized to inspect to enforce compliance under this Chapter
shall have the authority to enter, with or without a search warrant,
any business, trade, occupation, vocation, activity or profession
premises at all reasonable times.
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.
[Ord. No. 845 §25, 12-9-1993]
No license issued hereunder shall be assigned or transferred
to any other person or entity.
[Ord. No. 845 §26, 12-9-1993]
Nothing in this Chapter shall be construed to create or constitute
a liability to or a cause of action against the City in regard to
the issuance or non-issuance of any license for failure to provide
evidence of Workers' Compensation insurance coverage.
