Cross Reference — As to kennels, §210.090.
[R.O. 2011 §605.010; Ord. No. 440 §2, 12-6-1976]
The various businesses, occupations and callings hereinafter mentioned and listed and carried on within the corporate limits of the City of Cabool, Missouri shall be licensed, taxed and regulated as hereinafter provided.
[R.O. 2011 §605.020; CC 1974 §54.010]
It shall be unlawful for any person, either directly or indirectly, to conduct any business, or to use in connection therewith any vehicle, premises, machine or device for which a license is required by this Chapter, without the license so required having been first procured and thereafter kept in effect at all such times as required by this Code or other ordinance.
[R.O. 2011 §605.030; CC 1974 §54.020]
For each business required by this Chapter to be licensed, a separate license shall be obtained.
A person engaged in two (2) or more businesses at the same location shall not be required to obtain a separate license for each business but, when eligible, shall be issued one (1) license, which shall specify on its face all such businesses.
[R.O. 2011 §605.040; CC 1974 §54.030]
When any person engages in two (2) or more businesses at the same location, under one (1) license as authorized in Section 605.030(A), he/she shall pay a license fee equal to the sum of all the fees for each business so licensed.
[R.O. 2011 §605.050; CC 1974 §54.040]
Except as may be provided otherwise in this Chapter, a person shall be deemed to be in business within the meaning of this Chapter when he/she is selling any goods or service, soliciting business, or offering goods or service for sale or hire, or using any vehicle or premises in the City for business purposes.
[R.O. 2011 §605.060; CC 1974 §54.050]
A license shall be required of every business, when the same be reasonably within the intention of the legislature of this State in the enactment of Section 94.270, RSMo., and other State Statutes.
The City Clerk shall make the initial determination whether any particular business, activity, occupation, vocation or service shall be covered within this requirement. Such determination by the City Clerk shall be final and binding on persons affected thereby, unless and until such determination is held unreasonable or invalid by a court of competent jurisdiction.
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.
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 Cabool.
[R.O. 2011 §605.070; Ord. No. 440 §3, 12-6-1976]
All licenses shall be payable in advance and shall be issued by the City Collector for a period of one (1) year, or for a period of six (6) months when so requested; and all licenses issued for one (1) year shall expire on the thirty-first (31st) day of December following and all licenses issued for six (6) months shall expire on the thirtieth (30th) day of June following or the thirty-first (31st) day of December following their issuance.
[R.O. 2011 §605.080; Ord. No. 440 §5, 12-6-1976]
All licenses issued under the provisions of this Chapter shall be issued to the person, firm, co-partnership, association or corporation making application for the same; and no such licenses shall be transferable to any other person, firm, co-partnership, association or corporation.
[R.O. 2011 §605.090; CC 1974 §54.060]
The local agents or other representatives of non-residents who are doing business or engaging in non-profit enterprises in this City shall be personally responsible for the compliance of their principals and of the businesses and enterprises they represent with all applicable provisions of this Chapter.
[R.O. 2011 §605.100; CC 1974 §54.070]
Except as may be provided otherwise by this Code, no license shall be required of any person for any mere delivery in the City of any property purchased or acquired in good faith from such person at his/her regular place of business outside the City where no intent by such person is shown to exist to evade the provisions of this Chapter.
[R.O. 2011 §605.110; CC 1974 §54.080]
The City Clerk shall be the City Business License Officer and shall issue in the name of the City all licenses required by this Chapter, to all qualified applicants therefor, when all required taxes and fees have been paid, in accord with the provisions of this Chapter.
[R.O. 2011 §605.120; CC 1974 §54.090]
The City Clerk, in issuing licenses required by this Chapter, shall:
Promulgate such rules and regulations as he/she may consider desirable for the administration of this Chapter. When approved by the Mayor, such rules and regulations shall be placed on file in the office of the City Clerk for inspection and use by the public, and the provisions thereof shall be enforced by him/her;
Adopt all forms and prescribe the information to be given therein as to character of applicant's business, and other relevant matter for all necessary papers;
Require applicants to submit all affidavits and oaths necessary to the administration of this Chapter;
Submit all applications, in each proper case, to interested City Officials for their endorsements thereon as to compliance by the applicant with all City ordinances which they have the duty of enforcing;
Investigate and determine the eligibility of any applicant for a license or permit or renewal thereof, as prescribed in this Chapter;
Examine the books and records of any applicant or licensee when reasonably necessary to the administration and enforcement of this Chapter; and
Notify any applicant of the acceptance or rejection of his/her application and, upon refusal of any license or permit and at the applicant's request, state in writing the reasons therefor and deliver them to the applicant.
[R.O. 2011 §605.130; CC 1974 §54.100]
Taxes and fees required by this Chapter to be paid by any person shall be payable to the City Collector, who shall issue a proper receipt to each person making any such payment.
[R.O. 2011 §605.140; CC 1974 §54.110]
Every person required to have a license shall submit an application to the City License Officer by a written statement upon forms provided by the City License Officer, which shall disclose all information which the City License Officer shall find to be reasonably necessary to the fair administration of this Chapter, and which shall be accompanied by a receipt from the City Collector for the full amount of the fees chargeable for such license, which receipt shall not be construed as approval for the issuance of a license, nor shall it entitle or authorize the applicant to open or maintain any business contrary to this Chapter.
[R.O. 2011 §605.150; CC 1974 §54.120]
Any applicant for the renewal of a license under this Chapter shall submit an application therefor to the City Clerk upon forms provided by the City Clerk, which shall include such information which he/she shall find to be reasonably necessary to the fair administration of this Chapter and information as to the conduct and operation of his/her business during the preceding licensing period.
[R.O. 2011 §605.160; CC 1974 §54.130]
The City Clerk shall, upon disapproving any application, direct the City Collector to refund all money paid in advance; provided, the applicant is not otherwise indebted to the City. When the issuance of a license is refused and any action or proceeding is brought by the applicant to compel its issuance, such applicant shall not engage in the business for which the license was refused.
[R.O. 2011 §605.170; CC 1974 §54.140]
An appeal may be had from any decision of the City Clerk in granting or denying a City business license. An application for appeal shall be filed with the City Clerk within fourteen (14) days of a decision adverse to the one requesting an appeal. The Board of Aldermen shall hear the appeal within thirty (30) days of filing of the application for an appeal hearing.
[R.O. 2011 §605.180; CC 1974 §54.150]
The City Clerk, and all other City Officers and Officials who may be officially concerned with administering and enforcing this Chapter, shall keep all information furnished or secured under the authority of this Chapter in strict confidence. Such information shall not be subject to public inspection and shall be kept so that the contents thereof shall not become known, except to the persons charged with the administration of this Chapter; provided, that this Section shall not prohibit any City Officer from testifying as to such information in compliance with a subpoena issued under a court of competent jurisdiction or from the Board of Aldermen in any proceeding before it.
[R.O. 2011 §605.190; Ord. No. 440 §4, 12-6-1976]
Every person, firm, co-partnership, association or corporation to whom a license shall be issued under the terms of this ordinance shall keep the same conspicuously displayed in his, their or its place of business.
[R.O. 2011 §605.200; CC 1974 §81.010 (8 — 9); Ord. No. 440 §6, 12-6-1976]
It shall be unlawful for any person, firm, co-partnership, association or corporation, either by himself/herself, themselves, or itself, as owner or proprietor, or through any officer, manager, superintendent, agent, servant or employee to exercise, carry on, or engage in any business, occupation, trade or calling within the corporate limits of the City of Cabool, Missouri, without first taking out and having a license therefore; and the annual tax and charge for each such license shall be ten dollars ($10.00) per year; and the tax and charge for a six (6) months license therefore shall be one-half (½) of said amount. Additional license fees and regulations of "Peddler and Solicitors" shall be as are set forth in Chapter 610 of this Code.
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.
[Ord. No. 003-2013 §5, 2-18-2013]
The timely payment of a license tax due to the City of Cabool, which is delivered by United States mail to the City Hall, shall be deemed paid as of the postmark date stamped on the envelope or other cover in which such payment is mailed. In the event any payment of tax due is sent by registered or certified mail, the date of the registration or certification shall be deemed the postmark date. No additional tax, penalty or interest shall be imposed by the City on any taxpayer whose payment is delivered by United States mail, if the postmark date stamped on the envelope or other cover containing such payment falls within the prescribed period on or before the prescribed date, including any extension granted, for making the payment. When the last day for making any license tax payment, including extensions, falls on a Saturday, a Sunday, or a legal holiday in this State, the payment shall be considered timely if the payment is made on the next succeeding day which is not a Saturday, Sunday or legal holiday.
Except as otherwise provided by law, the interest provisions of Section 144.170, RSMo., and penalty provisions of Section 144.250, RSMo., relating to delinquent sales taxes shall apply to delinquent taxes due as a result of the imposition of a license tax by any municipal corporation. The limitation for bringing suit for the collection of the delinquent tax and penalty shall be the same as that provided in Sections 144.010 to 144.510, RSMo.
[R.O. 2011 §605.210; Ord. No. 654 §I, 10-18-1993]
Evidence Of Workers' Compensation Insurance Prior To License Issuance. No license required under the provisions of this Chapter shall be issued by the City Clerk to any person operating as a contractor 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/her liability under Chapter 287, RSMo. It is further made a violation of this Section to provide fraudulent information to the department.
Nothing in this Section shall be construed to create or constitute a liability to or a cause of action against the City in regard to the issuance or non-issuance of any license for failure to provide evidence of Workers' Compensation coverage.
The City Clerk is directed to take appropriate actions including altering the license application form to require a statement and evidence of Workers' Compensation insurance.