[CC 1996 §605.010; CC 1977 §85.010; Ord. No. 1055 §1, 10-5-1998]
No person, firm, company, co-partnership, corporation or association shall engage in, carry on, conduct, exercise or operate any line of business, trade, occupation, employment, agency, avocation, or any other pursuits for profit, within the corporate limits of this City for which a license is required by this or any other ordinances of said City, without first obtaining the required license and paying the license tax levied thereon.
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.
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 Bowling Green.
[Ord. No. 1719 §I, 1-28-2013]
There is hereby levied, and the City Collector shall collect as herein provided in this Chapter, a standing license tax on businesses, trades, occupations, agencies, avocations and all other pursuits or amusements for profit hereinafter named from the persons, firms, companies, copartnerships, corporations or associations engaging therein, and no other or further levy of any such license tax shall be necessary or required than is made herein and hereby; which said line of business, trades, occupations, agencies, avocations, amusements and other pursuits for which a license is required and the amount of the license tax levied thereon to be paid by the person, company or corporation applying for any such license is as follows:
[CC 1996 605.030; Ord. No. 1055 §1, 10-5-1998]
Any person desiring to enter into or carry on any business, trade or calling within the City limits shall first make application to the City Clerk for a license to do so, giving such information as may be necessary for the Clerk and the Collector to properly perform their duties as required by City ordinance and State law. No license or permit required under this Chapter shall be issued by the City to any person until all City taxes of the applicant or other businesses owned or operated by the applicant are current and paid.
[CC 1996 §605.040; CC 1977 §85.040; Ord. No. 1055 §1, 10-5-1998]
The standing license tax required under this Chapter to be paid annually for the several lines of business, occupation, etc., shall be due and payable on July first (1st) of each and every year; all new licenses and renewal licenses issued by the City Clerk prior to July first (1st) of any year shall be for the remainder of the year only, the same to expire July first (1st) following the date of issue, and the license tax to be paid annually for any such license shall be prorated by the Clerk and paid by the licensee.
[CC 1996 §605.050; CC 1977 §85.050; Ord. No. 1055 §1, 10-5-1998]
It shall be unlawful for any person or persons, company or corporation to exercise, carry on, engage in or conduct employments, agencies or amusements mentioned and described in the preceding Sections hereof for which a license has been levied without first having obtained a license therefor and paid the license tax required by this Chapter.
[CC 1996 §605.060; CC 1977 §85.060; Ord. No. 1055 §1, 10-5-1998]
No license granted and issued by virtue of this Chapter shall authorize any person, corporation or co-partnership of persons to deal in the selling of goods, wares or merchandise in more than one (1) place or at more than one (1) stand in the City at the same time nor for a longer period, in any case, than twelve (12) months; nor shall any license issued under and by virtue of this Chapter or any other Chapter of this City be transferable.
[CC 1996 §605.070; CC 1977 §85.070; Ord. No. 1055 §1, 10-5-1998]
All licenses issued under and by virtue of this Chapter shall be signed by the Mayor and the City Clerk and Collector with the corporate Seal of the City thereto affixed; and any such license shall not be valid and in force until so signed by the Mayor and the City Clerk and Collector and paid for and delivered; and it shall be the duty of the City Clerk and Collector to enforce the payment of all license taxes levied under this Chapter and to file complaint against all offenders against the provisions of this Chapter before the Municipal Judge of the City, and the local manager, or other person in charge thereof, or any corporation engaged as a dealer, merchant or manufacturer in any line of business in the City of Bowling Green, Missouri, for which a license is required and on which license tax is imposed by this Chapter. Those who fail and refuse to obtain such license and pay the license tax required by this Chapter shall be subject to the penalty provided by this Chapter, and any such manager, or other person in charge of and conducting any such business of a corporation without first obtaining and paying the license and license tax required by this Chapter shall on conviction thereof be punished by a fine of not exceeding one hundred dollars ($100.00).
[CC 1996 §605.080; CC 1977 §85.080; Ord. No. 1055 §1, 10-5-1998]
The City Clerk shall be City License Officer ex officio and shall issue in the name of the City all licenses and permits required by this Chapter to all qualified applicants therefor, when all required taxes and fees have been paid in accordance with the provisions of this Chapter.
[CC 1996 §605.090; CC 1977 §85.080; Ord. No. 1055 §1, 10-5-1998]
Taxes and fees required by this Chapter to be paid by any person shall be payable to the City Collector who shall issue a proper receipt to each person making any such payment.
[CC 1996 §605.100; CC 1977 §85.100; Ord. No. 1055 §1, 10-5-1998]
No license or permit provided for or required under any Chapter of the City of Bowling Green, Missouri, shall hereafter be issued by any department thereof to any person, firm, association or corporation unless the application for such license or permit is accompanied by a tax receipt or a statement certified by the City Collector showing that all City personal tax and merchants tax have been paid by the applicant or that no such taxes were due. The City Collector shall give each person a tax receipt of personal taxes paid. Where no such taxes are due, the City Collector shall, upon request, certify such fact and transmit such a statement to the person making the request.
[CC 1996 §605.110; CC 1977 §85.110; Ord. No. 1055 §1, 10-5-1998]
The City Clerk shall:
Rules and regulations. Promulgate such rules and regulations as he/she may consider desirable for the administration of this Chapter. When approved by the City Administrator, such rules and regulations shall be placed on file in the office of the City Clerk for inspection and use by the public, and the provisions thereof shall be enforced by him/her.
Adopt forms. Adopt all forms and prescribe the information to be given therein as to the character of applicant's business and other relevant matter for all necessary papers.
Require affidavits. Require applicants to submit all affidavits and oaths necessary to the administration of this Chapter.
Obtain endorsement. Submit all applications, in each proper case, to interested City Officials for their endorsements thereon as to compliance by the applicant with all City ordinances which they have the duty of enforcing.
Investigate. Investigate and determine the eligibility of any applicant for a license or permit or renewal thereof as prescribed in this Chapter.
Examine records. Examine the books and records of any applicant or licensee when reasonably necessary to the administration and enforcement of this Chapter.
Give notice. Notify any applicant of the acceptance or rejection of his/her application and, upon refusal of any license, permit and at the applicant's request, state in writing the reasons therefor and deliver them to the applicant.