[CC 1988 §50.160; Ord. No. 651 §1, 10-2-1989; Ord. No. 931 §2, 3-7-1994; Ord. No. 1186 §1, 5-5-1997; Ord. No. 1207 §1, 7-21-1997; Ord. No. 1387 §1, 12-21-1998; Ord. No. 2318 §1, 8-21-2006; Ord. No. 3047 §2, 3-5-2012; Ord. No. 3077 §1, 6-18-2012]
There is hereby levied, fixed and ordered collected an annual
license tax, unless a shorter period of time is indicated, upon the
various things, objects, subjects, vocations, callings, persons and
occupations within the City as follows:
Amusement parks. Miniature golf course and
skating rink: $25.00/each.
Arborist, certified. Any owner or operator
of a tree service, arboricultural firm or any business that performs
work on trees greater than twelve (12) inches in diameter on public
or private property and is ISA (International Society of Arboriculture)
certified: $25.00.
Auctioneers. One (1) who sells, or offers to
sell, any goods, wares, merchandise or other personal property or
any real estate or any interest therein at any store, stand or other
place of business within the City at public auction or outcry, whether
the same be exempt from auction duty or not, or shall advertise or
in any manner hold himself/ herself out as an auctioneer for public
patronage and shall receive fees or any other compensation for his/her
services: $20.00/$5.00 per day.
Automobile accessory dealers. Any person who
shall buy, manufacture or assemble and sell or offer for sale any
tires or other fixtures, appliances or accessories to or for automobiles,
trucks or trailers except persons licensed as merchants: $100.00.
Automobile agencies. Any person who sells,
trades or offers to sell or trade automobiles, trucks, trailers or
buses which are not the property of such person, as the employee,
agent or representative of a non-resident manufacturer, owner or dealer:
One (1) to six (6) employees: $100.00.
Seven (7) to twelve (12) employees: $125.00.
Thirteen (13) to twenty-four (24) employees: $200.00.
Over twenty-five (25) employees: $250.00.
Automobile dealers. Any person who shall buy
for the purpose of sale or trade or who shall sell, trade or offer
to sell or trade automobiles or other motor vehicles:
One (1) to six (6) employees: $100.00.
Seven (7) to twelve (12) employees: $125.00.
Thirteen (13) to twenty-four (24) employees: $200.00.
Over twenty-five (25) employees: $250.00.
Automobile garages. Any shop or place where
automobiles or other motor vehicles are kept repaired, cleaned or
oiled or let for hire, except the storage place for automobiles of
the owner at the private residence of such owner: $75.00.
Bakeries. Any shop, stand, store or place where
bread, cakes, cookies, doughnuts, pies, pastries and/or similar products
are manufactured, prepared, sold or offered for sale, except a person
who is licensed to do business as a merchant who sells, but does not
manufacture such products: $50.00.
Banks: $300.00.
Barbers: See hair stylist.
Billiard tables. Each billiard or pool table
set up and used for hire: $15.00.
Books, stationery dealers: $30.00.
Bowling alleys. Every bowling alley or ten
(10) pin alley set up and used for hire: $5.00 per lane.
Brokers: See mercantile agents.
Brokers in merchandise. Each person having
an office or other place of transacting business in the City not carrying
a stock of goods and selling merchandise or goods of any kind for
a commission or other compensation: $30.00.
Brokers in stocks, bonds, etc. Every person
who buys, sells or offers to buy and sell stocks or shares in any
corporation, joint stock company or association for money or property
or on the weekly, monthly or other partial payment plan: $30.00.
Buses: $25.00 per bus.
Car wash or self-service laundry: $30.00.
Casualty companies: See fire insurance companies.
Cleaners and cleaning establishments. Any shop,
stand or place of business where clothing or other articles are washed,
cleaned or renovated: $50.00.
Collection agencies. Every person representing
or holding himself/herself out as a collection agency or doing a general
collection business for the public: $30.00.
Contractors — general. Any person who,
in the capacity of an independent contractor, contracts with any business,
property owner or person to perform a particular job or jobs, whether
the remuneration received for performing the job or jobs is on a cost-plus
basis, a flat sum basis or salary computed at so much per hour: $100.00/each.
Cosmetologists: See hair stylist.
Dance halls. Any place of business open to
the public where dancing takes place and where there is music provided
by an orchestra, band or mechanical means: $30.00.
Entertainments. Any public entertainment not
otherwise taxed under this schedule: $5.00 per day; $30.00 per month.
Florist: See merchant.
Fur dealers: $30.00.
General fire insurance agents. Any person authorized
to write fire, lightning, wind, cyclone, tornado, plate glass, burglary,
casualty, accident and health insurance and to execute fidelity and
security bonds: $25.00.
General life insurance agent. Any persons authorized
to write life, accident and health insurance: $25.00.
Hair stylist. For the shop and one (1) hair
stylist per year: $20.00.
Each additional hair stylist in the shop per year: $5.00.
Hotels or motels. Any place or establishment
of rooms or more engaged in the renting of rooms to transients: $100.00.
Under fifty (50) rooms: $75.00.
Ice cream parlors. Any store, shop or place
where ice cream, ices, sherbets or soft drinks are sold or served
for consumption on the premises: $30.00.
Ice cream wagons. Any vehicle self-propelled,
pushcart or any horse-drawn wagon that sells ice cream, ices, sherbets
or soft drinks for consumption: For a period of one hundred twenty
(120) days from date of issue: $25.00.
Job printing plants. Any person who does miscellaneous
printing for hire: $50.00.
Laundries. Any person who washes or irons or
offers to wash or iron clothing or fabrics for others, except such
person who performs such service in his/her or his/her customer's
private premises, and who operates not more than one (1) washing machine
and two (2) hand irons in doing so: $50.00.
Loan companies. Any person who shall lend or
offer to lend or negotiate the loan of any money belonging to himself/herself
or another and who shall advertise money to lend, or one who purchases
negotiable instruments and collects the same for the interest, including
savings and loan associations: $150.00 per year.
Lumber dealers. Any person who buys, sells
or deals in lumber or wood products. (See merchants): $30.00.
Lunch counters. Any stand or place where sandwiches,
lunches and/or drinks are sold other than regular meals, and where
tables and chairs are not provided for the customers: $30.00.
Machine shop. Any shop, stand or place of business
maintaining or operating machines for making or repairing articles
of wood, metal or equipment for others for a consideration: $100.00.
Manufacturers $1.00 per employee; with a minimum
of: $75.00.
Merchants. A person who buys, sells or deals
in any goods,wares or merchandise at any store, stand or place of
business within the City, and not otherwise specifically taxed by
this Article:
One (1) to three (3) employees: $50.00.
Four (4) to nine (9) employees: $100.00.
Ten (10) to fifteen (15) employees: $150.00.
Sixteen (16) to twenty-four (24) employees: $200.00.
Over twenty-five (25) employees: $250.00.
Mercantile agents and brokers. One who for
a commission, brokerage fee or other compensation negotiates between
owner and the purchaser or their respective agents for the sale of
goods, wares and merchandise or other articles of commerce: $30.00.
Mobile food vendors. See Merchant and/or Transient
Merchant. Additional requirements apply to mobile food vendors.
Nursery stock agent: See merchant.
Opera houses: See theaters.
Opticians. Selling of frames and/or prescription
glasses: See merchant.
Outdoor advertising signs/structure. There
shall be a fee of five hundred dollars ($500.00) for the initial inspection
of an outdoor advertising sign/structure, and an annual fee of two
percent (2%) of the gross annual revenue produced by the outdoor advertising
sign/structure, within the City of Lake Saint Louis: $500.00.
Photographers. Any person, whether resident,
transient or itinerant, engaging in the business of portrait or commercial
photography or in the enlarging, copying, coloring or portrait finishing
of photographs or soliciting or offering for sale any of such goods
or services, directly or indirectly, verbally, by telephone, by mail,
through the use of coupons or tokens of whatever nature, or by means
of printed advertisements of any form, by subterfuge or otherwise,
in the City: $50.00 per year; $5.00 per day.
Picture shows: See theaters.
Plumbers: See contractors and subcontractors.
Pool tables: See billiard tables.
Real estate brokers: $100.00.
Redi-mix concrete dealer: $100.00.
Repair shops: $25.00.
Restaurants. Any inn or establishment engaged
solely or chiefly in the sale and serving of meals or lunches where
tables and chairs are provided for the customer:
One (1) to six (6) employees: $50.00.
Seven (7) to twelve (12) employees: $75.00.
Thirteen (13) to twenty-four (24) employees: $125.00.
Over twenty-five (25) employees: $150.00.
Skating rinks: See amusement park.
Soft drink stand or vendors. Any person who
sells soft drinks or non-alcoholic beverages, or any place where the
same are sold or served: $15.00.
Special events. A person representing one (1)
or more vendors who buys, sells or deals in any goods, wares or merchandise
at any special event within the City, and not otherwise specifically
taxed by this Article:
One (1) to twenty-five (25) vendors: $25.00.
Twenty-five (25) to fifty (50) vendors: $50.00.
More than fifty (50) vendors: $100.00.
Subcontractors. Any person who in the capacity
of an independent contractor contracts with any contractor to perform
a particular trade or job, whether the remuneration received for performing
the job or jobs is on a cost-plus basis, a flat sum basis, or salary
basis computed at so much per hour: $100.00/each.
Taxicabs: $25.00/each.
Theaters. Each public theater or motion picture
show: $100.00.
Transient merchant. One who buys and sells
merchandise, of any nature whatsoever, who is not a permanent merchant
or who intends to continue in business in any one (1) place for a
period of not more than one hundred twenty (120) successive days,
per day: $10.00.
Wholesale gasoline dealers. Any person selling
gasoline, oil and/or other petroleum products at wholesale, which
business is commonly known as a "bulk station": $100.00.
Wholesale houses. Any house, store or establishment
where goods wares and merchandise are kept and sold or offered for
sale to retailers or others for resale by such purchasers: $50.00.
Wholesale merchants. Any person who sells or
offers to sell any goods, wares or merchandise to retailers or to
other persons for resale by such purchasers: $50.00.
If a person or company maintains a business office in accordance
with the existing zoning regulations, in a non-residential zoning
district, within the City limits for the purpose of providing any
type service, trade, or avocation whatsoever, or conducting business
transactions of any type with another party, providing said person
or company is not engaged in interstate commerce or exempt from the
application of a license by reason of a tax exempt status, the fee
for such license shall be: $25.00.
Organizations registered with the State of Missouri as civic
organizations or not-for-profit organizations maintaining a permanent
establishment, open to the general public on a regular basis, or on
occasion, engaged in providing enter- tainment to the general public,
shall file an application for a business license with the City Clerk.
Said application shall state the type organization, location, hours
of operation, number of employees, if applicable, verification of
Workers' Compensation insurance, if applicable, the annual fees shall
be: $25.00.