Cross References — As to alcoholic beverage licenses, ch. 600.
State Law Reference — Authority of fourth class cities to levy license taxes on businesses and occupations, §94.270, RSMo.
[CC 1990 §5-2; CC 1978 §501.003]
A license is hereby authorized to be issued to and a license tax is hereby levied and the same shall be collected from the various agents, amusements, avocations, manufacturing businesses, merchants, occupations, trades, vehicles and other sundry businesses named in Section 605.020.
[CC 1990 §5-3; CC 1978 §501.005; Ord. No. 561, 4-8-2014]
A. 
A license is hereby authorized to be issued to and a license tax is hereby levied and the same shall be collected from the various agents, amusements, avocations, manufacturing businesses, merchants, occupations, trades, vehicles and other sundry businesses named in Section 605.020.
B. 
Every person, firm, association or corporation, prior to engaging in or carrying on in the City of Belle any of the avocations, businesses, occupations, or trades named in this Section are hereby required to take out a license therefor and are hereby required to pay to the City of Belle the following sums of license tax for the time and in the manner herein prescribed:[1]
1. 
Manufacturer: fifty dollars ($50.00).
2. 
Banking and savings and loan: forty dollars ($40.00).
3. 
Merchant, sales: twenty-five dollars ($25.00).
4. 
Merchant, other: twenty-five dollars ($25.00).
[1]
Editor’s Note: The following license fees were approved by a vote of the citizens on 4-8-2014.
[CC 1990 §5-4; CC 1978 §501.009]
No farmer, producer or producers shall be subject to 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 by any person or persons in the employ of such farmer or producer.
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 Belle.
A. 
All applications for the licenses required herein shall be made to the City Clerk on appropriate forms provided for that purpose by the City. All licenses issued by the City Clerk shall be in such form as is provided by the Board of Aldermen; provided however, that such license shall bear the signature of the Mayor and the City Clerk, the date of issuance thereof and the date of expiration, as well as any additional information that may be required by the Board of Aldermen.
B. 
Each applicant for a business license under this Chapter shall submit a statement from the Missouri Department of Revenue pursuant to Section 144.083.4, RSMo., stating no tax is due, which statement is a prerequisite to the issuance or renewal of a City business license. The statement required by this Section shall be dated within ninety (90) days of submission of the business license application or renewal application.
[CC 1990 §5-12; CC 1978 §501.025]
No license issued under the provisions of this Chapter shall be granted for a longer or shorter term than the time specified in this Chapter, and each license shall terminate one (1) day, one (1) month, or one (1) year, as the case may be, from the day on which the same is issued; provided further, that hereafter the termination of all annual licenses authorized to be issued under this Chapter shall be on the first (1st) day of July in each year, and all annual licenses authorized to be issued under this Chapter before or after that day in any one (1) year shall be paid for in proportion to the amount of the annual license tax levied upon the business, occupation or avocation in which he/she or they propose to engage in or follow, and provided further, that no annual license so prorated shall be issued for a term less than three (3) months.
[CC 1990 §5-14; CC 1978 §501.029]
It shall be the duty of the Collector of Revenue of the City of Belle to deliver the proper license upon receipt of the same from the City Clerk, to the proper person first having applied therefor and complied with all Sections of this Chapter, upon the payment to said Collector of the proper sum of license tax levied on such license; every person, firm or corporation liable for the payment of a license tax under this Chapter is hereby required to procure the proper license and to pay the proper sum of license tax due thereon at the time he/she, they, or it so become liable for the payment therefor under this Chapter.
[CC 1990 §5-15; CC 1978 §501.031]
No license issued by authority of this Chapter shall be in any case assigned or transferred.
[CC 1990 §5-16; CC 1978 §501.033]
Only the true owner of such business for which a license is desired may apply for and/or receive said license required for any business, trade or avocation under Section 605.010, and said applicant for any license shall state in said application whether said business is owned by an individual, partnership or corporation, and the kind of ownership shall be set out in said license, and any person, firm or corporation violating this Section shall be deemed guilty of an ordinance violation.