[CC 1997 §10-1]
For the purpose of this Chapter, the terms "business", "trade" and "occupation" shall
be construed to mean all manner of businesses, trades, and avocations
whatsoever transacted, conducted, and carried on for gain, profit,
or as a means of livelihood in the City of Branson West, Stone County,
Missouri.
[CC 1997 §10-2; Ord.
No. 10-2015, 7-7-2015]
It shall be the duty of every person or persons, firm, partnership,
corporation, and every other business entity recognized by the Missouri
Secretary of State transacting, conducting and carrying on business,
trade or avocation whatsoever for gain, profit, or as a means of livelihood
within the corporate limits of the City of Branson West, Missouri,
to apply to and secure from the City Clerk of said City, or other
representative of said City authorized to receive such monies and
issue such license, a license for transacting, conducting and carrying
on such business, trade or avocation before he/she, they or it shall
transact, conduct and carry on such business, trade or avocation within
City limits.
The licenses issued by the City Clerk under this Section shall
have a duration of one (1) year annual license or for a period of
up to five (5) days (referred to as a special event business license).
[CC 1997 §10-3; Ord. No. 1118 §1, 4-18-1996; Ord. No. 10-2015, 7-7-2015]
There is hereby levied a license tax on all businesses, trades, occupations, and avocations hereinafter set out and which are transacted, conducted and carried on within the corporate limits of said City; the amount to be fifty dollars ($50.00) per year for each business, unless such person qualifies as a "peddler" defined in Article
II, or ten dollars ($10.00) for a special event business license.
A. 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.
B. 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 Branson West.
[CC 1997 §10-5; Ord. No. 1237 §10-5, 3-13-2001; Ord. No. 10-2015, 7-7-2015]
All annual licenses shall run from the first (1st) day of June
until the last day of May the following year. If license is purchased
after January first (1st), the fee will be prorated at five dollars
($5.00) per month for the remaining part of that year and will expire
on May thirty-first (31st). No refunds will be made for licenses purchased
for any part of a remaining year.
A special event business license shall run for the duration
of the special event business license issued under Zoning Code Section
420.020 which is referenced in the application for the special event
business license.
[CC 1997 §10-6]
No license issued under the provisions of the Chapter shall
be transferred to another person or business entity.
[CC 1997 §10-7]
The City Clerk is required to keep accurate records of all licenses
issued under the provisions of this Chapter, and shall record to whom
issued, for what business, the period of time and the amount of tax
received on same.
[CC 1997 §10-35]
It shall be unlawful for any person or persons, firm, partnership,
corporation, or any other business entity recognized by the Missouri
Secretary of State, or anyone acting as agent, employee or in any
other manner therefor, to engage in the business of peddling any goods,
wares, merchandise, or services within the corporate limits of the
City of Branson West, Missouri, without first having obtained a license
therefor from the City Clerk. Except however, it shall not be necessary
to obtain such license whenever the above described activity is transacted
with the owner of or agent from a licensed place of business in the
City.
[CC 1997 §10-36]
Within the meaning of this Chapter, a "peddler" is defined to be any person or business entity who shall deal in
the selling of patents, patent rights, patent or other medicines,
goods, wares, merchandise, books, magazines, stationery, and services,
except agricultural and horticultural products, who has not an established
place of business in said City in which sales are made and conducted,
but who goes about from place to place to sell the same.
[CC 1997 §10-37]
It shall be unlawful for any person or business entity, or agent
or employee, to engage in the business of soliciting or canvassing
orders for future delivery of goods, wares or merchandise at retail
from stocks not carried in the City without first having obtained
a license therefor from the City Clerk.
[CC 1997 §10-38; Ord. No. 1237 §10-38, 3-13-2001]
The license fee for either peddling or soliciting and canvassing
shall be twenty-five dollars ($25.00) plus an additional ten dollars
($10.00) per salesman, which sum shall be paid to the City Clerk before
issuance of such license and shall be valid for a period of five (5)
days. The City Clerk shall not issue or re-issue a license to any
person or entity who cannot show satisfactory proof of payment of
all relevant sales tax upon demand.
[CC 1997 §10-39; Ord. No. 1237 §10-39, 3-13-2001]
Any person or business entity, or anyone acting as agent, employee
or in any other manner engaged in the above described activity, defined
as "peddling", in the City of Branson West, Missouri, without first
having obtained a license as herein provided shall be deemed guilty
of a misdemeanor, and upon conviction shall be fined in any sum not
less than fifty dollars ($50.00) nor more than five hundred dollars
($500.00) for each offense.