[Ord. No. 01-6 §1, 8-14-2001]
No person shall, within the Village of Indian Point, Missouri, conduct, exercise, carry on, deal in or engage in any occupation, trade, business or avocation, nor deal in, sell, rent, or barter any articles or things for purposes of sale without first obtaining a Village license therefore as provided in this Chapter. Wholesale distributors not located in Indian Point are exempt from this requirement.
[Ord. No. 01-6 §2, 8-14-2001]
An application must be made and the issuance of a license by the Village of Indian Point before engaging in any occupation, trade, business or avocation for purposes of retail sales or rentals and all other taxable services. A State tax identification number (or principal's Social Security Number if applicable) will be required prior to the issuance of a license. The location and activity must be in accordance with the property zoning. Home based businesses must be in compliance with the Zoning Regulations or as defined by "home occupation", Section 415.090 of this Code.
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 Village 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. 01-6 §3, 8-14-2001]
A license may be amended to authorize the conduct of the same business at a different location, provided the control of same remains with the same person, upon filing at the Village office, an amended application showing the change of address and upon paying a scheduled fee. It shall also be compulsory that the Zoning Code be complied with in respect to the new location or premises.
[Ord. No. 01-6 §4, 8-14-2001]
Upon notification by the Department of Revenue from the State of Missouri that any person or business engaged in retail sales and licensed by the Village of Indian Point as described in Section 605.010 of this Chapter is in violation of not paying applicable taxes will be considered in violation of any license issued by the Village of Indian Point and such license shall be considered revoked or suspended pending investigation. Continued operation of any business on a revoked or suspended license is subject to immediate legal proceedings.
[Ord. No. 01-6 §6, 8-14-2001]
Licenses are issued on a calendar year basis and valid only for the year of issuance. Any licence issued during a calendar year will be prorated for the remaining months of the year and eligible for renewal each January 1. All licenses must be renewed each January. Initial licenses are due January 1, 2002.
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 Village 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.
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 Village 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 Village of Indian Point.
[Ord. No. 01-6 §7, 8-14-2001]
The fee for each license will be in accordance with the fee schedule approved by the Board of Trustees.
All license fees not paid to the Village 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.
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.
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 Village 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 Village assesses a penalty under this Subsection.