[CC 1974 §83.010]
A. 
The license required by this Chapter shall be issued upon payment of the following fees and taxes.
1. 
On each druggist, merchant, grocer, confectioner, restaurant, butcher, lumber dealer, mercantile agent, manufacturer, dealer in automobile accessories, automobile dealer, public garage, automobile repair shop, gasoline filling station, soft drink stand, ice cream stand and soda fountain a maximum annual license tax of one hundred twenty-five dollars ($125.00) or in lieu thereof, at the option of the licensee, an annual license tax based upon the gross sales on such business or occupation for the preceding year's business, less State and Federal taxes, as follows:
On less than $10,000.00 gross sales: $20.00.
On over $10,000.00 and less than $25,000.00 gross sales: $30.00.
On over $25,000.00 and less than $50,000.00 gross sales: $50.00.
On over $50,000.00 and less than $75,000.00 gross sales: $75.00.
On over $75,000.00 and less than $100,000.00 gross sales: $100.00.
On over $100,000.00 gross sales: $125.00.
a. 
In case any person or persons, firms or corporations have not been in business or in an occupation for one (1) full year at the time of applying for a license and such person, persons, firms or corporations elect to obtain a license based upon gross sales, such person, persons, firms or corporations shall pay as a license tax the minimum of twenty dollars ($20.00) and within five (5) days after the end of the year for which such license is issued shall pay an additional license tax for such first (1st) year's business in an amount equal to the difference between the twenty dollars ($20.00) paid and the amount shown in the schedule set out above in this Section, which said additional tax shall be in addition to the annual license tax to be paid for the following year's business or occupation.
b. 
Should any person or persons, firms or corporations elect to pay an annual license tax to be based upon gross sales as set forth in this Section, then at the time of making application therefor, such person, persons, firms or corporations shall file a written certificate setting forth the gross sales for the preceding year's business and the amount of the State and Federal sales taxes paid during each year.
2. 
On each auctioneer, broker, photographer, real estate agent, loan agent, bill poster, artist, horse or cattle dealer, patent right dealer, stockyard, inspector, gauger, insurance agent and insurance company, an annual license tax of twenty-five dollars ($25.00).
3. 
On each automobile agent, hawker, traveling and auction store, house to house canvasser and agent, an annual license tax of fifty dollars ($50.00).
4. 
On each tavern, hotel and tourist camp, an annual license of fifty dollars ($50.00).
5. 
On each boarding or rooming house with five (5) rooms or less, an annual license tax of ten dollars ($10.00) and on each boarding or rooming house with more than five (5) rooms, an annual license tax of ten dollars ($10.00) and in addition thereto five dollars ($5.00) for each additional room over five (5) rooms. Only rooms that are used by or offered for use to tenants, roomers or lodgers shall be considered in determining the number of rooms in any boarding or rooming house.
6. 
On each place of business where there are billiard tables, pool tables and/or bowling alleys, an annual license tax of twenty dollars ($20.00) for one (1) such table or alley and an additional annual license tax of ten dollars ($10.00) for each additional table or alley.
7. 
On each bank or loan company, an annual license tax of one hundred twenty-five dollars ($125.00).
8. 
On each circus, a daily license tax of one hundred dollars ($100.00); on each carnival, a weekly license tax of three hundred dollars ($300.00); on each tent show and each medicine show, a weekly license tax of one hundred dollars ($100.00); and on each show of any other kind or nature and on each exhibition, a daily license tax of twenty-five dollars ($25.00).
9. 
On each express company, an annual license tax of fifty dollars ($50.00).
10. 
On each telegraph company, an annual license tax of twenty-five dollars ($25.00).
11. 
On each barbershop, an annual license tax of five dollars ($5.00) if two (2) chairs or less and ten dollars ($10.00) if more than two (2) chairs; and on each beauty shop, an annual license tax of five dollars ($5.00) if two (2) operators or less and ten dollars ($10.00) if more than two (2) operators. Under such licenses barbershops and beauty shops may sell such merchandise as is usually sold at such shops without being required to obtain merchant's licenses.
12. 
On each blacksmith and each grist mill, an annual license tax of five dollars ($5.00).
13. 
On each clothing cleaning establishment that shall pick up within the City clothing and other material to be cleaned or pressed at an establishment located outside of the City limits, an annual tax of forty dollars ($40.00).
14. 
On each insurance agency, as follows:
a. 
General insurance agents. Upon a general insurance agent the sum of fifty dollars ($50.00) per annum, provided that such person, persons, firms or corporations paying such license to operate such general insurance agency shall be authorized to write fire, lightning, wind, cyclone, plate glass, burglary, casualty, life, accident and health insurance or any other insurance not specifically mentioned, also to execute and write fidelity and surety bonds.
b. 
General fire insurance agency. Upon a general fire insurance agency the sum of twenty-five dollars ($25.00) per annum, provided that such person, persons, firms or corporations paying a license to operate such general fire insurance agency shall be authorized to write fire, lightning, wind, cyclone, tornado, plate glass, burglary, casualty, accident and health insurance and to execute accident and health insurance and to execute fidelity and surety bonds.
c. 
General life insurance agency. Upon a general life insurance agency the sum of twenty-five dollars ($25.00) per annum, provided that such person, persons, firms or corporation paying such license to operate a general life insurance agency shall be authorized to write life, accident and health insurance.
15. 
On each and every person, firm or corporation who within the City limits of Dexter, Missouri, shall operate or maintain a bulk oil station, the sum of one hundred twenty-five dollars ($125.00).
16. 
On each and every person, firm or corporation who within the City limits shall operate and maintain a miniature golf course, an annual license tax of ten dollars ($10.00).
17. 
On each person who shall operate a motion picture theater, an annual license tax of one hundred twenty-five dollars ($125.00) plus sixty-two dollars fifty cents ($62.50) for each additional motion picture theater.
18. 
The annual license for every such person, firm or corporation engaged in the business of electrical wiring shall be twenty-five dollars ($25.00) and shall be payable in advance. All applicants shall first be approved by the Board of Aldermen.
19. 
On each pawnbroker, an annual license tax of twenty-five dollars ($25.00).