[CC §54.010]
No person, firm or corporation shall engage in any occupation or business described in this Chapter without obtaining a license therefore. No person shall knowingly make any false statement or representations in applying for a license, or fail to comply with any provisions of this Chapter.
[CC §54.020]
All licenses shall be for one (1) year, beginning July 1 and ending June 30 of the following year, unless otherwise provided in this Chapter. New businesses or reinstated businesses making timely application for a license after the beginning of a current license year shall pay only so much of the license fee provided for an entire year as is proportionate to the number of months left (including the month of application) in said license year. In case of a transfer of business ownership, the existing license shall inure to the benefit of the new owner.
[CC §54.030]
Any person, firm or corporation required to secure a license from the City prior to engaging in business shall display the license provided in this Chapter in a prominent place at the location of said business.
[CC §54.040]
A separate license shall be obtained for each place of business operated by a licensee under this Chapter.
[CC §54.050; Ord. No. 677 §1, 1-15-2001]
Every business engaged in more than one (1) type of business or occupation where all such occupations are operated as one (1) business under the same management and at the same location may pay one (1) license fee, being the higher of the two (2) business license fees.
[CC §54.060; Ord. No. 851 §1, 12-15-2008]
No license or renewal of an existing license shall be issued until all personal property taxes, all real estate taxes, all license taxes and all other special charges due the City from applicant (including water connection charges) and all taxes due the Department of Revenue under Sections 144.010 to 144.510, RSMo., or Sections 143.191 to 143.261, RSMo., have been paid.
[CC §54.070]
The City Clerk shall keep a complete record of all licenses issued, showing the name and address of the licensee, the nature of the license and the date of issue and the expiration of such license.
[CC §54.080; Ord. No. 37 §1-2, 10-6-1980; Ord. No. 676 §1, 1-15-2001; Ord. No. 690 §1, 9-4-2001; Ord. No. 732 §1, 6-16-2003; Ord. No. 861 §1, 8-17-2009; Ord. No. 894 §1, 4-5-2010; Ord. No. 896 §1, 4-19-2010]
The appropriate following business license taxes are hereby levied and shall be collected prior to the issuance of any business license provided for herein:
Occupation
Fee
Advertising agent
$25.00
Agricultural/farming (within City limits)
$50.00
Ambulance service (for profit)
$25.00
Antique shop
$25.00
Appliance repair service
$25.00
Appraisal company
$25.00
Arcade/pool hall
$50.00
Architect (if he maintains a business office in City)
$25.00
Auctioneer (if he maintains a business office in City)
$10.00 per day
Auction house
$50.00
Auto repair shop/garage
$50.00
Automobile dealers
$50.00
Automobile parts and accessories sales
$25.00
Bait shops
$25.00
Bakery
$25.00
Banking/savings and loan/mortgage loan companies
$50.00
Barber shops
$25.00
Beauty parlors
$25.00
Bed and breakfasts
$25.00
Blacksmith shops
$25.00
Boarding house
$25.00
Bowling alleys
$25.00
Building contractor
$25.00
Bus companies
[Ord. No. 1260, 12-6-2021]
$25.00
Cabinet shop
$25.00
Canvassers, itinerant
$10.00 per day
Car wash
$50.00
Carnivals or street fairs
$50.00 per week
Catering services
$25.00
Cigar and tobacco dealers
$25.00
Cleaning service
$25.00
Commission merchant or consignment
[Ord. No. 1260, 12-6-2021]
$25.00
Computer sales and service
$25.00
Convenience store with fuel pumps
$50.00
Cosmetic sales
$25.00
Crematory
[Ord. No. 1260, 12-6-2021]
$50.00
Day care
$25.00
Dry cleaners
$50.00
Electrical contractor
$25.00
Electrical merchandise
$25.00
Equipment rental and sales
$50.00
Excavating/hauling
$25.00
Farm implement dealer
$50.00
Fitness center
$25.00
Floral service
$25.00
Fresh meats and meat processing
$50.00
Frozen food lockers
$25.00
Full service gas and auto repair
$50.00
Funeral home
$50.00
Grain elevators or selling or offering for sale grain, seeds, fertilizer or farm supplies
$50.00
Grocery store
$50.00
Hazardous waste storage
$500.00
Health care
$25.00
Heavy equipment repair and sales
$100.00
HVAC contractor
$25.00
Hotels/motels
$100.00
Ice cream stand vendors
$25.00
Ice dealers and ice plants
[Ord. No. 1260, 12-6-2021]
$25.00
Insurance agent (if he maintains business office in City)
$25.00
Junk dealer/salvage yard
$500.00
Laundry agent
$25.00
Liquor store
$25.00
Lumber yard
$50.00
Lunch trucks
[Ord. No. 1260, 12-6-2021]
$25.00
Machine shops
$25.00
Masseuse or masseur
[Ord. No. 1260, 12-6-2021]
$25.00
Mobile/modular home sales
$50.00
Monument and tombstone dealers
[Ord. No. 1260, 12-6-2021]
$25.00
Motor vehicle impoundment facility
[Ord. No. 1013 §3, 1-5-2015]
$25.00
Moving vans and vehicles
$25.00
Music sales
$25.00
Nurseries, landscaping, and lawncare service
$25.00
Painting contractor
$25.00
Palm readers, astrologers, etc.
$25.00
Pawn shop
$100.00
Peddlers
$10.00 per day
Pest control
$50.00
Pharmacy
$25.00
Photographers
$25.00
Plumbing shop/contractor
$25.00
Public halls (dance, reception , meeting halls)
[Ord. No. 1260, 12-6-2021]
$25.00
Real estate agent or broker (if he maintains business office in City)
$25.00
Refrigeration and repair
$25.00
Rental services
$25.00
Rental storage units
$25.00
Restaurants
$25.00
Retail merchandising
For equal to or less than three (3) employees
$25.00
For more than three (3) employees
$50.00
Roofing contractor
$25.00
Sheet metal shop
$25.00
Shoe repair shops
$25.00
Skating rinks
$25.00
Tailor/seamstress
$25.00
Tavern/bar
$50.00
Taxicabs
$25.00 for first cab
$4.00 each additional cab
Tire sales (retail)
$450.00
Tree service (including trimming, cutting and removal)
$25.00
Trucking companies and delivery services (having a business office within the City)
$50.00
Truck and trailer sales
$50.00
VCR/TV/radio repair shops
$25.00
Vending machines
$25.00
Veterinarian and pet grooming and boarding (if he maintains business office in City)
$25.00
Boarding
$25.00
Video rentals
$25.00
Warehouses, manufacturing establishments
$250.00
Waste disposal, recycling and transfer station
$25.00
Welding
$25.00
Wholesale merchandising business
$250.00
Wood dealer or draying
$25.00
[Ord. No. 410 §1, 9-20-1993]
No license required under the provisions of this Chapter shall be issued to any person, firm, partnership or corporation until such person, firm, partnership or corporation 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. All applicants for licenses under this Chapter shall, upon request by the City, provide the City their payroll records and any other records reflecting whether or not said applicant is required to be covered under Chapter 287, RSMo. It is further made a violation of this Section to provide fraudulent information to the City.
[Ord. No. 802 §1(A), 5-15-2006]
A. 
As used in this Article, the term "gross receipts" means the aggregate amount of all sales and charges, exclusive of sales and charges for the commodities or services relative to the business of supplying telephone or telephone services for compensation in the City during the period, less credits, refunds, sales taxes and uncollectible accounts actually charged off during the period.
B. 
Effective July 1, 2006, to the extent required by Section 92.083, RSMo., as used in this Article:
1. 
The term "gross receipts" shall be construed to mean all receipts from the retail sale of telecommunications service taxable under Section 144.020, RSMo., and from any retail customer now or hereafter exempt from State sales tax; and
2. 
The terms "telephone service", "telecommunications service", "telecommunications", "local exchange service", "local exchange telephone transmission service", "exchange telephone service" and similar terms shall be construed to mean telecommunications service as defined in Section 92.077, RSMo., which as of the date of adoption hereof provides that "telecommunications service" has the same meaning as such term is defined in Section 144.010, RSMo., which in turn as of the date of adoption hereof provides that "telecommunications service" means the transmission of information by wire, radio, optical cable, coaxial cable, electronic impulses or other similar means, further provides that as used in this definition "information" means knowledge or intelligence represented by any form of writing, signs, signals, pictures, sounds or any other symbols, and further provides that "telecommunications service" does not include the following if such services are separately stated on the customer's bill or on records of the seller maintained in the ordinary course of business:
a. 
Access to the Internet, access to interactive computer services or electronic publishing services, except the amount paid for the telecommunications service used to provide such access;
b. 
Answering services and one-way paging services;
c. 
Private mobile radio services which are not two-way commercial mobile radio services such as wireless telephone, personal communications services or enhanced specialized mobile radio services as defined pursuant to Federal law; or
d. 
Cable or satellite television or music services.
C. 
The phrase "to the extent required by law" shall mean that the action is required or permitted by State law in order for the City to continue to receive municipal telecommunications tax revenues under the Article.
[Ord. No. 802 §1(B), 5-15-2006; Ord. No. 834 §§1 — 2, 2-4-2008]
A. 
Effective July 1, 2006, the City imposes a tax of two and five-tenths percent (2.5%) of gross receipts of all businesses engaged in the business of selling telephone or telegraph services for compensation for any purpose in the City.
B. 
To the extent required by law, for bills rendered on or after July 1, 2007, the tax rate shall be adjusted as promulgated and published by the Director of the Department of Revenue for the State of Missouri pursuant to Section 92.086, RSMo. The City shall notify the Director of the Department of Revenue in writing within thirty (30) days of any change in the tax rate to the extent required by Section 92.086, RSMo.
[Ord. No. 802 §1(C), 5-15-2006]
To the extent required by law, the Director of the Department of Revenue for the State of Missouri shall collect, administer and distribute telecommunications business license tax revenues in accordance with the provisions of Sections 92.074 to 92.098, RSMo.
[Ord. No. 802 §1(D), 5-15-2006]
The tax required to be paid under Section 600.110 shall be in lieu of any other occupation tax required of any person engaged in any of the business described in Section 600.100. Except as otherwise required by Sections 92.074 to 92.098, RSMo., nothing contained in this Article shall be construed to exempt any person to which this Article is applicable from payment to the City of any taxes, other than occupation license taxes, levied by the City upon such person or the real or personal property of such person.
[Ord. No. 802 §1(E), 5-15-2006]
A. 
Any person engaged in any of the businesses described in Section 600.100 of this Article who violates any of the provisions of this Article shall be deemed guilty of a misdemeanor and, upon conviction, shall be subject to punishment as provided in Section 110.010 of the Scott City Code.
B. 
To the extent required by law, unless specifically stated otherwise in Sections 92.074 to 92.098, RSMo., taxpayer remedies, enforcement mechanisms, tax refunds, tax protests, assessments and all other procedures regarding the tax imposed by this Article shall be the same as those provided in Chapter 144, RSMo.
[Ord. No. 802 §1(F), 5-15-2006]
To the extent required by law, in all respects this Article shall be interpreted, construed and applied consistent with the requirements of Sections 92.074 to 92.098, RSMo.