City of Ironton, MO
Iron County
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Table of Contents
Table of Contents

Section 605.010 City Collector to Issue License.

[R.O. 2008 §605.010; Ord. No. 270 §1, 12-5-1977]
A. 
No person, firm, co-partnership, association or corporation shall engage in any of the various businesses, employments, occupations, agencies or amusements; or own, manage, operate or control any public buildings, vehicle, or any other of the matters and things hereinafter listed unless said person, firm, co-partnership, association or corporation shall first apply to the City Collector for a license; and if the City Collector is convinced that the applicant has complied with any and all ordinances of this City governing the issuance of a license to do or engage in the matters or things for which said license is applied for, he/she shall issue to said applicant a license upon the payment of the proper license tax or occupation tax, as set out in Section 605.020.
B. 
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.

Section 605.020 Rate of License Tax or Occupation Tax.

[R.O. 2008 §605.020 Ord. No. 337 §1, 12-6-1982; Ord. No. 450 §1, 4-8-1996]
A. 
A license fee of eighteen dollars ($18.00) per year is hereby, unless stated otherwise herein, fixed and established for each of such businesses, employments, occupations, agencies, or amusements covered by this Section, which fee shall be paid to the Collector of the City of Ironton, Missouri, each year, on or before January 1 of each year, and shall cover the period ending the last of December the following year and shall be payable in advance each year. Those who apply for licenses other than on or before January 1 of a given year will pay the license fee according to the time of the year. Licenses or permits may be issued to those persons or businesses engaging in any such business subject to this Section for short periods of time on a daily basis at the rate of ten dollars ($10.00) per day for each day that such person, or business engages in such business, occupation or profession within the City of Ironton, Missouri, for periods of time of less than one (1) year. The Board of Aldermen reserves the right to refuse any license or permit.
B. 
A non-inclusive schedule of various businesses, occupations, and employments to which said tax applies is as follows:
Business/Occupation
License Fee
Abstractors
$18 per year
Auctioneers
$18 per year or 3 per day
Automobile Dealers, New and Used
$18 per year
Automobile Repair and Body Shops
$18 per year
Automobile Wash Racks
$18 per year
Banks
$18 per year
Barber Shops
$18 per year
Beauty Parlors
$18 per year
Billiards or Pool Halls
$18 per year
Boarding Houses, Public
$18 per year
Bondsmen (Professional)
$18 per year
Bowling Alleys
$18 per year
Bricklayers
$18 per year
Building Contractors
$18 per year
Cafes, Restaurants, Drive-In Restaurants
$18 per year
Carnivals
$15 per year
Car Washes, Coin-Operated
$18 per year
Cement Dealers, Ready Mix
$18 per year
Cement Finishers
$18 per year
Circuses
$40 for the first day; $20.00 for each additional day
Clothing, Ready-to-Wear
$18 per year
Coal and Wood Dealers
$18 per year
Collection Agencies
$18 per year
Concrete Block Layers
$18 per year
Druggists
$18 per year
Dry Cleaners
$18 per year
Electrical Contractors
$18 per year
Excavating and Grading Contractors
$18 per year
Express Companies
$18 per year
Exterminators (Insects and Rodents)
$18 per year
Farm Implement Dealers
$18 per year
Feed Mills
$18 per year
Fertilizer and Lime Dealers
$18 per year
Florists
$18 per year
Garages
$18 per year
Garbage Collectors
$18 per year
Gas, Oil, and Tire Service Stations
$18 per year
Gas Dealers, Bulk Oil, Propane
$18 per year
General Contractors
$18 per year
Grocery Stores
$18 per year
Hide and Fur Dealers
$18 per year
Ice Dealers
$18 per year
Income Tax Consultants
$18 per year
Insurance Agents
$18 per year
Jewelers
$18 per year
Laundromats
$18 per year
Loan and Finance Companies
$18 per year
Locker Plants
$18 per year
Lumber Yards
$18 per year
Machine Shops
$18 per year
Magazine Agents (Itinerant)
$18 per year
Manufacturers
$18 per year
Mercantile Agents
$18 per year
Merchants
$18 per year
Milk Retailers
$18 per year
Mobile Refreshment and Food Vendors
$18 per year
Motels and Hotels
$18 per year
Music Boxes and Pinball Machines
$5 per year, per machine
Newspaper Publishers
$18 per year
Painters
$18 per year
Photographers
$18 per year
Plasterers
$18 per year
Plumbers
$18 per year
Pool Tables
$5 per year, per pool table
Printers
$18 per year
Radio and/or Television Dealers, Repairmen or Agents
$18 per year
Real Estate Agents
$18 per year
Roofing Contractors
$18 per year
Skating Rinks
$18 per year
Solicitors
$18 per year
Stands of all kinds (not named herein)
$3 per day
Taxicabs
$18 per year, per unit
Tool Sharpening Service, General
$18 per year
Undertakers
$18 per year
Video Machines
$5 per year, per video machine

Section 605.030 Permit Required Before Erecting Billboard or Place for Posting Advertisement.

[R.O. 2008 §605.030; Ord. No. 270 §3, 12-5-1977]
It shall be unlawful for any person, firm, or corporation to erect any billboard or place for posting advertisements in the City of Ironton, unless a permit therefor shall be first had and obtained from the Mayor of the City. Before granting any such permit, it shall be the duty of the majority of the members of the Street and Alley Committee, or of the Committee having general supervision of the streets and alleys of the City of Ironton, to review the proposed location of such billboard or place for posting such advertisements and recommend to the Mayor to either grant or deny the permit.

Section 605.040 More Than One Business at One Location.

[R.O. 2008 §605.040; Ord. No. 337 §2, 12-6-1982]
When any person engages in two (2) or more businesses at the same location, under one (1) roof or otherwise, each such business shall be required to operate under its own license, for a fee of eighteen dollars ($18.00) or as otherwise scheduled in Section 605.020 hereof, and payable as stated in Section 605.020 hereof, unless said license tax is provided for elsewhere in the ordinances of the City of Ironton, Missouri.

Section 605.050 When Person Deemed To Be in Business.

[R.O. 2008 §605.050; Ord. No. 270 §5, 12-5-1977]
Except as may be provided in this Chapter, a person shall be deemed to be in business within the meaning of this Chapter when he/she is selling any goods or service, soliciting business, or offering goods or service for sale or hire, or using any vehicle or premises in the City for business purposes.

Section 605.060 Posting License in a Conspicuous Place.

[R.O. 2008 §605.060; Ord. No. 270 §7, 12-5-1977]
Whoever shall obtain a license under this Chapter shall keep the same in a conspicuous place, so that it may be readily seen by an official of this City.

Section 605.070 Board of Aldermen May Revoke License.

[R.O. 2008 §605.070; Ord. No. 270 §8, 12-5-1977]
Whoever has obtained any license under this Chapter and shall thereafter violate any provision of the licensing ordinances of the City of Ironton, shall at the discretion of the Board of Aldermen, have said license revoked.

Section 605.080 Clerk to Deliver Licenses to Collector.

[R.O. 2008 §605.080; Ord. No. 270 §9, 12-5-1977]
It shall be the duty of the City Clerk to issue as many blank licenses as may be required by virtue of the provisions of this Chapter. All licenses so issued shall be delivered to the City Collector, who shall receipt for the same, and thereupon the Clerk shall make a record of the number so delivered.

Section 605.090 Form of License.

[R.O. 2008 §605.090; Ord. No. 270 §10, 12-5-1977]
All licenses authorized by this Chapter or any ordinance of this City shall be delivered to the City Collector in blank. When the license is granted, it will be the duty of the City Collector to fill in the blanks, dates, names, and the amount paid, and no license shall authorize any person, firm, or corporation to carry on any business in more than one (1) place in the City at the same time. The license shall then be signed by the Mayor, then the City Clerk and countersigned by the City Collector, and the Clerk shall affix thereto the Corporate Seal of the City. Such license shall be substantially in the following form:
MERCHANT'S LICENSE
STATE OF MISSOURI
)  ss
CITY OF IRONTON,
)
THE CITY OF IRONTON TO ALL WHO SHALL SEE THESE PRESENTS — GREETING: KNOW YE, That ____________________ having on the _____ day of __________, 20___, paid to the Collector of the City of Ironton, a License Tax of _____________ DOLLARS as a Dealer in Goods, Wares and Merchandise, and having on said day given to said City a good and sufficient bond as required by law for the payment of all lawful taxes that may be levied and due upon this License as a Merchant, therefore, the said ________________ hereby is authorized to vend goods, wares and merchandise at any one place in the City of Ironton, for twelve 12 months, ending on the _____ day of __________, 20___.
IN TESTIMONY THEREOF, I, __________, Clerk of the City of Ironton, have hereunto set my hand and affixed my official seal, at my office in said City, this the __________ day of __________, 20__.
  Clerk of the City of Ironton, Mo.
  Mayor of the City of Ironton, Mo.
  Countersigned this the _____ day of _____________, 20___.
  Collector of the City or Ironton, Mo.

Section 605.100 Those Who Are Exempt.

[R.O. 2008 §605.100; Ord. No. 270 §11, 12-5-1977]
A. 
Those exempt are operations of religious, civic and educational organizations, and farmers. No license tax or fee shall be levied upon or collected from religious, civic and educational organizations or any farmer or producer for the sale of products raised by him/her when sold from his/her wagon, cart or vehicle, or from any person or persons in the employ of such farmer or producer, in this City.
B. 
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.
C. 
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 Ironton.

Section 605.110 Enforcement.

[R.O. 2008 §605.120; Ord. No. 311 §3, 7-13-1981]
The City Collector and the City Chief of Police shall see that this Chapter is fully complied with and advise the City Attorney to file complaints against all persons known to be violating this Chapter.

Section 605.120 Violations and Penalties.

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.