[Code 1974 §12-602; CC 2000 §5-103]
As used in this Article, the following terms shall have these
prescribed meanings:
The average number of persons employed daily in the applicant's
business for one (1) year to be determined by ascertaining the total
number of hours of service performed by all employees in Mission during
the previous year and dividing the total number of hours of service
thus obtained by the number of hours of service constituting a year's
work of one (1) full-time employee, according to the customs or laws
governing such employment. In computing the average number of persons
employed, fractions of numbers shall be excluded.
Includes businesses, trades, occupations, professions and
also callings rendering or furnishing a service. Provided, that the
name of business, trade, occupation, profession or calling may be
used and, when so used, shall refer to the particular business, trade,
occupation, profession or calling.
All persons engaged in the operation or conduct of any business,
whether as owner, any member of the owner's family, partner, agent,
manager, solicitor and any and all other persons employed or working
in the business.
An occupation fee or license fee for City revenue without
regulations upon and for the privilege of engaging in business as
herein defined.
The document issued by the City acknowledging payment of
the required amount of fee and stating the name of the licensee, the
kind of business and where located, the period which the fee covers,
such other matter as may be required and signed by the proper officer
or officers.
Any individual, partnership, corporation, firm, organization,
association, joint stock company or syndicate who or which is engaged
in any business, trade, occupation or profession or rendering or furnishing
any service for profit of livelihood and subject to the provisions
of this Chapter; provided any individual in the direct employ of any
person licensed under the provisions of this Chapter is not a person
unless such individual operates as a subcontractor; but is if such
individual performs any service or practices a skill for compensation
for any person other than his/her licensed employer, he/she is a person
and must pay the fee and obtain a license if such be required by the
terms of this Chapter.
[Code 1974 §12-603; CC 2000 §5-104]
A.
Nothing
in this Article shall be construed as applying to or taxing:
1.
The interstate portion of any business;
2.
Instrumentalities of the Government of the United States, unless
authorized by laws of the United States;
3.
Organizations of any kind or the employees thereof wholly for charitable,
religious, benevolent, fraternal, civic, educational, military, municipal
or similar purposes and from which profit is not derived, either directly
or indirectly, by any individual.
B.
The
City Clerk may require any business, instrumentality of organization
claiming to be exempt under this Section to file with him/her a verified
statement stating the facts upon which exemption is claimed.
The business license fees shall be as set out in Section 103.070 of this Code.
[Code 1974 §12-605; Code 1987; CC 2000 §5-106]
Persons or firms shall before beginning business secure an occupational
license in accordance with this Article. The license period shall
be from July first (1st) to July first (1st) in each year and the
fees required to be paid in one (1) annual payment on or before the
first (1st) day of July of each year. A penalty of five percent (5%)
per month shall be added in case of failure to pay the required fees
when due for each month or fraction thereof that the fees have remained
unpaid.
[Code 1974 §12-606; CC 2000 §5-107]
Any person shall, before engaging in any business or before
continuing such business after a license has expired, make application
for a license and pay the proper fee. Application shall be made to
the City Clerk, giving the name of the licensee and any other name
under which such business is to be conducted, the type of business,
the address of the business so licensed and the interior square footage,
average number of persons employed or such other information as may
be necessary to determine the amount to be paid. The City Clerk may,
in his/her discretion, cause an investigation to be made to verify
the accuracy of the information.
[Code 1974 §12-607; Code 1987; CC 2000 §5-108]
There shall be no transfers of license from one person to another
except that where a business, including stock, if any, is sold and
the new owner continues the business at the same location and under
the same name, the license shall continue to expiration. If the holder
of a license moves a stock of goods from the location stated on the
license to another location and begins business at the new location,
he/she may return the license to the City Clerk and secure a substitute
license upon payment of any additional prorated amount for the unexpired
term, should a greater amount be required at the new location.
[Code 1974 §12-608; Code 1987; CC 2000 §5-109]
Every person or firm commencing business shall first secure
an occupational license covering the period from the date from which
the business is to be started until the next succeeding July first
(1st). The fee which would be payable on an annual basis shall be
determined as provided by this Article and the fee for this initial
period shall be determined by dividing the annual fee by twelve (12)
and multiplying by the number of months or fraction thereof remaining
to the next July first (1st). No refunds for business ceasing during
the year shall be made.
[Code 1974 §12-609; CC 2000 §5-110; Ord. No. 1477, 3-21-2018]
All licenses hereinbefore provided shall be issued by the City
Clerk upon payment of the proper sum to the City Clerk as hereinbefore
set forth. All licenses shall be signed by the City Clerk and the
City Treasurer, and the City Clerk shall affix thereto the Seal of
the City.
[Code 1974 §12-610; CC 2000 §5-111]
The City Clerk shall keep records in which shall be entered
the names and addresses of each and every person or firm licensed,
the date of the license, the amount paid therefor and the time when
the license shall expire.
[Code 1974 §12-611; CC 2000 §5-112]
All persons or firms doing business in a permanent location
are hereby required to have their license conspicuously displayed
in their place of business and all persons or firms to whom licenses
are issued not having a permanent place of business are hereby required
to carry their licenses with them and any licensee shall present the
license for inspection when requested to do so by any citizen or officer
of the City.
[Code 1974 §12-612; CC 2000 §5-113]
Any employee of the City shall have a right to enter upon said
premises to determine the square footage within the terms of this
Article.
[Ord. No. 696, 1-28-1987; CC 2000 §5-114]
A.
Any
person, firm or corporation who shall conduct or pursue in the limits
of the City any trade, profession, occupation or business for which
a license is required by this Article after a license should have
been obtained to conduct or pursue such trade, profession, occupation
or business without having obtained the same shall be deemed to do
so unlawfully.
B.
Every
person filing a false return shall be guilty of violating this Article
and such conduct deemed to be unlawful. Every person or firm shall
file the application with the City Clerk and pay the required fee
on or before July first (1st) of each year or before commencing business.
C.
An
individual who engages in any business herein required to be licensed
on behalf of any corporation, partnership, firm, organization, association,
without having first obtained the licenses required, the individual
is legally responsible to the same extent as if such acts were in
his/her own name or on his/her own behalf and shall be subject to
the penalties provided below.
D.
Any
person violating the provisions of this Article shall, upon conviction
thereof, be punished by a fine of not less than five dollars ($5.00)
nor more than five hundred dollars ($500.00) or imprisoned for not
more than thirty (30) days, or both. Each day such violation continues
shall be considered a separate offense.
E.
Nothing
herein contained shall prevent the City or other appropriate authority
from taking such other lawful action as is necessary to prevent or
remedy any violation.
[Code 1974 §12-614; CC 2000 §5-115]
The payment of fine or the serving of a jail sentence for failure
to pay the fee and secure a license shall not constitute payment of
the fee nor excuse the person from making payment and the City may
proceed by civil action to collect the fee.
