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]
A.
For
each business required by this Chapter to be licensed, a separate
license shall be obtained.
B.
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.
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.
B.
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.
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 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]
A.
The
City Clerk, in issuing licenses required by this Chapter, shall:
1.
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;
2.
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;
3.
Require applicants to submit all affidavits and oaths necessary to
the administration of this Chapter;
4.
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;
5.
Investigate and determine the eligibility of any applicant for a
license or permit or renewal thereof, as prescribed in this Chapter;
6.
Examine the books and records of any applicant or licensee when reasonably
necessary to the administration and enforcement of this Chapter; and
7.
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]
A.
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.
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.
[Ord. No. 003-2013 §5, 2-18-2013]
A.
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.
B.
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]
A.
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.
B.
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.
C.
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.
