City of Lexington, MO
Lafayette County
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Table of Contents
Table of Contents
[Ord. No. 2020-07, 1-28-2020[1]]
A. 
Subject to the Sections following, it shall be unlawful for any person, corporation, or entity, either directly or through an agent, officers, or employees, to exercise, carry on or engage in any occupation, trade, business, agency, or vocation within the corporate limits of the City of Lexington, without first taking out and having a license therefor.
Except as otherwise provided in this Code and except where contrary to state or Federal law:
1. 
All occupations, pursuits, professions, trades, merchants, businesses, maintaining a business office, avocation office, or agencies within the City, shall hereby procure an occupation/business license and pay a license fee computed as determined in Section 13-4.
2. 
Every person/owner, whether or not located in the City, desiring to engage in any business, profession or occupation in the City shall be required to obtain an occupation/business license before engaging in such activity.
3. 
Every agent, general contractor, subcontractor, or representative of any person desiring to engage in or to continue to engage in any business, profession or occupation shall be responsible for the compliance of such person in acquiring an occupation/business license as required by this Chapter.
4. 
Each individual gambling device, including pre-reveal gambling devices, is considered to be an individual business and as such requires a license for each machine or device.
5. 
No license granted by the City shall be assigned or transferred.
[1]
Editor’s Note: This ordinance repealed former Art. I, General Business Regulations, adopted and/or amended by Ord. of 5-11-1971, §§ 1 — 13, and as further amended.
[Ord. No. 2020-07, 1-28-2020]
For the purposes of this Article, the following words and phrases shall have the meanings respectively ascribed to them by this Section:
AGENT
A person or firm who has been legally empowered to act on behalf of another person or an entity.
AIRBNB
A non-hosted lodging rental that does not provide the true B&B experience.
ENTITY
An association, corporation, partnership, proprietorship, trust, or individual that has legal standing in the eyes of law. A legal entity has legal capacity to enter into agreements or contracts, assume obligations, incur and pay debts, sue and be sued in its own right, and to be held responsible for its actions.
1. 
Including "pre-reveal", or any other machine or mechanical device, an essential part of which is a drum or reel with insignia thereon, and when operated by the insertion of a coin or other object operates either completely automatically or with the aid of some physical act by the player and:
a. 
May deliver, as the result of the application of an element of chance, any money or property; or
b. 
By the operation of which a person may become entitled to receive, as the result of the application of an element of chance, any money or property.
2. 
Any other machine or mechanical device designed and manufactured primarily for use in connection with gambling; and
a. 
Which when operated may deliver, as the result of the application of an element of chance, any money or property; or
b. 
By the operation of which a person may become entitled to receive, as the result of the application of an element of chance, any money or property.
3. 
Exception: Machine dispensers of lottery tickets, scratch-off lottery tickets, policy slips and other items used in the playing phases of lottery and policy schemes legal in the State of Missouri are not gambling devices within this definition.
MERCHANT
Used in the following sections, shall be construed to include every person, corporation, copartnership, agency, home business, manufacturer, processor, entity or association of persons doing business of any kind, either directly or indirectly, from or on any premises in, or anywhere within, the City of Lexington, unless specified as an exempt business or occupation through State or City ordinance exemption.
[Ord. No. 2020-07, 1-28-2020]
A. 
Businesses or Professions That Are Exempt From Any Municipal Business License Fees.
Business Type
Exemption Authority
Audiologist (clinical) and speech-language pathologist
345.055, RSMo. (exempt for services only)
Certified public accountant (CPA)
71.620.1, RSMo.
Chiropodist (podiatrist)
71.620.1, RSMo.
Chiropractor
71.620.1, RSMo.
Christian Science practitioner
71.620.1, RSMo.
College professor
71.620.1, RSMo.
Credit union
148.620.3, RSMo.
Dentist
71.620.1, RSMo.
Farmers, producer or producers, are exempt from any tax, license or fees for the sale of produce raised by him, her or them, when sold from his, her or their wagon, cart or vehicle, or from any person or persons in the employ of such farmer or producer
71.630, RSMo.
Lawyer
71.620.1, RSMo.
Minister of the gospel
71.620.1, RSMo.
Nursing home (all care)
198.018.6, RSMo.
Optometrist
71.620.1, RSMo.
Physician
71.620.1, RSMo.
Priest
71.620.1, RSMo.
Private investigator
Licensed under Sections 324.1100 to 324.1148, RSMo.
Psychologist
337.070, RSMo.
Savings and loan
148.620.3, RSMo.
Surgeon
71.620.1, RSMo.
Teacher
71.620.1, RSMo.
Delivery: No license shall be required of any person for any delivery in the City of any property purchased or acquired in good faith from any person at any regular place of business outside the City where no intent by such person is shown to exist to evade the provisions of this Chapter
Council
No religious, benevolent or educational society located in this City shall be required to pay any license to conduct any kind of entertainment or to serve refreshments of any kind in any public building in this City
Council
Any business, home-based business or occupation, with annual gross receipts less than two thousand five hundred dollars ($2,500.00), exempt
Council
Any consignors of flea markets or craft malls which lease spaces and pay the owner a commission for merchandise sold are exempt
Council
B. 
Businesses Or Occupations Otherwise Exempt - Required To Have A Business License If They Have An Office Or Business In The City Of Lexington.
Business or Occupation
Missouri Revised Statues/Exemption Authority
Architect
71.620.2, RSMo.
Audiologist (clinical) and speech-language pathologist
345.055, RSMo. (are exempt for services only)
Auctioneer
71.620.2, RSMo.
Professional engineer
71.620.2, RSMo.
Insurance agent
71.620.2, RSMo.
Insurance broker
71.620.2, RSMo.
Investment funds service corporation
71.620.1, RSMo.
Land surveyor
71.620.2, RSMo.
Real estate broker
71.620.2, RSMo.
Real estate salesman
71.620.2, RSMo.
Veterinarian
71.620.2, RSMo.
[Ord. No. 2020-07, 1-28-2020]
Type of License
Amount of Fee
Merchant/business license
$40.00
Gambling devices
$150.00 each device on location
Contractors - General, bridge, stone, street, plumbing, electrical, and building contractors, including roofers, carpenters, floor layers, plumbers, general repair, insulators, electricians, heating and cooling contractors and cabinet makers. Before obtaining an occupational license, electrical contractors must take and pass a City electrician's exam (for residential work only) or show proof of their valid Missouri electrical contractor's license
$40.00
Subcontractors - General, bridge, stone, street, plumbing, electrical, and building contractors, including roofers, carpenters, floor layers, plumbers, general repair, insulators, electricians, heating and cooling contractors and cabinet makers. Before obtaining an occupational license, electrical contractors must take and pass a City electrician's exam (for residential work only) or show proof of their valid Missouri electrical contractor's license
$40.00
Garage sales
$1.00; Gross sales over $2,500.00 yearly requires merchant license: $40.00
See Section 22A-2 for details
Utility companies (not including video service providers)
Of every kind (gas, electric, water, phone,) shall pay a fee of 5% of total gross receipts, but not less than $7,500.00 per year.
Video service providers
5% of total gross receipts
Ref: Section 67.2689, RSMo.
Fee for license to sell alcoholic beverages
See Chapter 4, Section 4-22
Fee for sale of cigarettes
See Chapter 7, Sections 7-2 and 7-3
Lodging establishments, including but not limited to bed-and-breakfast, Airbnb rooms, hotels, motels, RV parks.
$40.00 Conditions apply. Before license issue See Section 29-39
Each type of medical marijuana facility shall be required to have a City business license but shall not be required to have any other City-issued license
$40.00 each facility
[Ord. No. 2020-07, 1-28-2020]
A. 
Every gas company, and every other person, firm or corporation, their successors and assigns, owning, operating, controlling, leasing or managing any gas plant or system, manufacturing, selling, distributing or transmitting natural or manufactured gas, shall, in addition to all other taxes, payments or fees now or hereafter required by law or ordinance, pay to the City of Lexington, Missouri, an occupation tax on the gross receipts derived from the sale of gas within the present or future limits of the City of Lexington, Missouri, during the period of such occupation.
B. 
The said occupation tax shall be based upon the sale of gas for domestic and commercial consumption and not for resale, but not including any revenue for gas to the City of Lexington, Missouri.
C. 
Said gas company shall pay the occupation tax herein provided quarterly within thirty (30) days after January 1, April 1, July 1, and October 1, of each year, to be computed upon the basis of gross revenue during the preceding three (3) months' period. The said company shall file a statement notifying said City of the amount of gross revenue subject to the payment of the said tax, and at the time of filing such statement shall pay to the said City the tax due.
[Ord. No. 2020-07, 1-28-2020]
A. 
Every light and power company, and every other person, firm or corporation, their successors and assigns, owning, operating, controlling, leasing or managing any electric plant or system generating, manufacturing, selling, distributing or transmitting electric energy and power, shall, in addition to all other taxes, payments or fees now or hereafter required by law or ordinance, pay to the City of Lexington, Missouri, an occupation tax on the gross receipts derived from the sale of electric energy within the present or future limits of the City of Lexington, Missouri, during the period of such occupation.
B. 
The said occupation tax shall be based upon the sale of electric energy for domestic and commercial consumption and not for resale, but not including any revenue for electric service to the City of Lexington, Missouri.
C. 
Said light and power company shall pay the occupation tax herein provided monthly, and said tax shall be computed upon the basis of gross revenue from the first day through the last day of each month beginning on September 14, 1979. The said company shall calculate the tax due the said City monthly, and within sixty (60) days after the last day of each month file a statement notifying said City of the amount of gross revenue subject to the payment of the said tax which was received during the month, and at the time of filing such statement shall pay to the City the tax due.
[Ord. No. 2020-07, 1-28-2020]
The license fees provided for in this Article shall not be in lieu of any ad valorem tax, but such ad valorem tax shall be paid in addition to any license tax.
[Ord. No. 2020-07, 1-28-2020]
All license fees shall be paid in advance to the City Collector, upon exhibition of whose receipt the City Clerk shall execute and deliver a license to the person entitled thereto, and the City Clerk shall charge the City Collector with the amount of such license.
[Ord. No. 2020-07, 1-28-2020]
Any commercial building to be used for the first time by the licensee must be inspected prior to license issue for safety and use suitability by the Building Official and a Fire Department representative.
[Ord. No. 2020-07, 1-28-2020]
No license granted to conduct or transact, or carry on any business shall authorize the licensee to blend with such business, any other business for which a separate license might be required, but in such a case a separate and appropriate license shall be taken out.
[Ord. No. 2020-07, 1-28-2020]
No person to whom a license is issued may carry on the business named therein at any other location than the one named in or endorsed on said license.
[Ord. No. 2020-07, 1-28-2020]
All annual licenses shall begin on the first day of July of each year, and whenever any person shall make application for a license after said date, the amount of the license fee shall be prorated for the remainder of the license year, except during the last three (3) months of the license year, in which case the fee shall be one-quarter (1/4) of the regular fee.
[Ord. No. 2020-07, 1-28-2020]
All licenses shall be issued in the name of the City and shall be signed by the Mayor, attested by the City Clerk, countersigned by the City Collector and sealed with the Corporate Seal of the City.
[Ord. No. 2020-07, 1-28-2020]
It shall be the duty of any person conducting a licensed business in the City to keep his license posted in a prominent place on the premises for such business at all times.
[Ord. No. 2020-07, 1-28-2020]
Any license or permit may be revoked by the Mayor at any time during the life of such license or permit for any violation by the licensee or permittee of the provisions of this Code or other ordinances of the City relating to the license or permit, the subject matter of the license or permit, or to the premises occupied. Such revocation may be in addition to any fine imposed.
[Ord. No. 2020-07, 1-28-2020]
When any person, either directly or through agents, officers, servants or employees, shall be found to exercise, carry on or engage in any trade, business, agency or vocation within the City, without first obtaining a license therefor, it shall be the duty of the City Police Chief and every Policeman of the City, upon being notified thereof to inquire into the matter and if satisfied that it is true, to give information thereof to the Municipal Judge, and thereupon the Municipal Judge shall issue his warrant and cause the offender to be arrested and brought before him to answer such complaint, as in cases of misdemeanors.
[Ord. No. 2020-07, 1-28-2020]
No person, corporation, firm or other individual or entity whosoever, hereafter collectively "licensee," shall be issued a business or occupational license as referenced in this Chapter without having first paid all City taxes or fees owed to the City of Lexington in connection with any premises owned or occupied by such licensee, and being fully current regarding the payment thereof on the date an application for such license is submitted to the City.
[Ord. No. 2020-07, 1-28-2020]
Any such license issued by the City under this Chapter is subject to revocation in the form and manner prescribed in Section 13-16 of this Chapter in the event a delinquency in the payment of required City taxes or fees accrues against either the licensee holding said license or premises occupied by the licensee, and the licensee fails to fully pay and satisfy the accrued delinquency with ten (10) days of the receipt of written notice thereof from the City Clerk.
[Ord. No. 2020-07, 1-28-2020]
No license required under the provisions of this Section shall be issued by the City to any person until such person produces a copy of a certificate of insurance for workers' compensation coverage if the applicant for the license is required to cover his liability under Chapter 287, RSMo. It is further made a violation of this Section to provide fraudulent information to the City.