[CC 1996 §605.010; CC 1977 §85.010; Ord. No. 1055 §1, 10-5-1998]
No person, firm, company, co-partnership, corporation or association
shall engage in, carry on, conduct, exercise or operate any line of
business, trade, occupation, employment, agency, avocation, or any
other pursuits for profit, within the corporate limits of this City
for which a license is required by this or any other ordinances of
said City, without first obtaining the required license and paying
the license tax levied thereon.
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 Bowling Green.
[Ord. No. 1719 §I, 1-28-2013]
There is hereby levied, and the City Collector shall collect
as herein provided in this Chapter, a standing license tax on businesses,
trades, occupations, agencies, avocations and all other pursuits or
amusements for profit hereinafter named from the persons, firms, companies,
copartnerships, corporations or associations engaging therein, and
no other or further levy of any such license tax shall be necessary
or required than is made herein and hereby; which said line of business,
trades, occupations, agencies, avocations, amusements and other pursuits
for which a license is required and the amount of the license tax
levied thereon to be paid by the person, company or corporation applying
for any such license is as follows:
|
Business
|
License Fee
| |
|---|---|---|
|
Abattoir
|
$25.00
| |
|
Abstract company
|
$25.00
| |
|
Antique merchandise
|
$25.00
| |
|
Asphalt
|
$25.00
| |
|
Auctioneer
|
$25.00
| |
|
Automobile accessories, wholesale or retail
|
$25.00
| |
|
Automobile agents and salesmen, not connected with garages
|
$25.00
| |
|
Automobile tires or repairs
|
$25.00
| |
|
Banks
|
$25.00
| |
|
Bakeries
|
$25.00
| |
|
Barbershops
|
$25.00
| |
|
Beauty shops
|
$25.00
| |
|
Bill posting
|
$25.00
| |
|
Billiard and pool table
|
$25.00
| |
|
Books and stationery
|
$25.00
| |
|
Boots and shoes
|
$25.00
| |
|
Bottle gas
|
$25.00
| |
|
Bowling, duck or ten pins
|
$25.00
| |
|
Broker, stock
|
$25.00
| |
|
Building, brick, concrete, electric, excavate and grading, painting,
plaster, plumbing, roofing, concrete mixing and asphalt
|
$25.00
| |
|
Car wash
|
$25.00
| |
|
Carnivals, per day
|
$25.00
| |
|
Chicken hatchery
|
$25.00
| |
|
Circuses, each performance
|
$25.00
| |
|
Cleaning and pressing agents
|
$25.00
| |
|
Confectioneries
|
$25.00
| |
|
Contractor
|
$25.00
| |
|
Dairies
|
$25.00
| |
|
Dance studio
|
$25.00
| |
|
Delivery trucks and drays, unless in conjunction with a licensed
business
|
$25.00
| |
|
Drug or drug supplies
|
$25.00
| |
|
Dry goods, ladies' furnishings and ladies' ready to
wear
|
$25.00
| |
|
Electric appliances and supplies (retail)
|
$25.00
| |
|
Express company agencies
|
$25.00
| |
|
Exterminator
|
$25.00
| |
|
Farm implements, including tractors
|
$25.00
| |
|
Filling station, also doing repair work not ordinarily done
by filling stations
|
$25.00
| |
|
Fish dealer
|
$25.00
| |
|
Florists
|
$25.00
| |
|
Flour, feed and produce
|
$25.00
| |
|
Flour mills and elevators
|
$25.00
| |
|
Fortuneteller, per day
|
$25.00
| |
|
Fruit produce
|
$25.00
| |
|
Funeral parlor and mortuaries
|
$25.00
| |
|
Furniture and house furnishings
|
$25.00
| |
|
Furniture repair
|
$25.00
| |
|
Garages, doing only repair work
|
$25.00
| |
|
Garages selling automobiles, accessories therefor, and repairing
of automobiles and truck
|
$25.00
| |
|
Gasoline and oil dealers, by truck or wagon not owned by licensed
bulk stations
|
$25.00
| |
|
Gasoline and oil depots (bulk stations)
|
$25.00
| |
|
Gasoline and oil filling stations
|
$25.00
| |
|
Grocers
|
$25.00
| |
|
Hardware and tinware, stoves included
|
$25.00
| |
|
Hotels
|
$25.00
| |
|
House trailer dealers
|
$25.00
| |
|
Ice or retail
|
$25.00
| |
|
Insurance agent, including surety agents (per agent)
|
$25.00
| |
|
Jewelry store merchandise
|
$25.00
| |
|
Junk dealers
|
$25.00
| |
|
Laundries, coin
|
$25.00
| |
|
Laundries, commercial
|
$25.00
| |
|
Liquors,
| ||
|
above 5% by volume (package)
|
$35.00
| |
|
3.2% beer, on-premises consumption
|
$20.00
| |
|
5% beer, on-premises consumption
|
$35.00
| |
|
5% beer, off-premises consumption
|
$15.00
| |
|
Lumber stands and counters
|
$25.00
| |
|
Lumberyards and companies
|
$25.00
| |
|
Machine shops
|
$25.00
| |
|
Manufacturers
|
$25.00
| |
|
Men's furnishings and haberdasheries
|
$25.00
| |
|
Monument works or agents thereof
|
$25.00
| |
|
Photographers
|
$25.00
| |
|
Plumbing and supplies
|
$25.00
| |
|
Printing offices and job printers
|
$25.00
| |
|
Radio and television repair
|
$25.00
| |
|
Real estate agents and brokers
|
$25.00
| |
|
Restaurant
|
$25.00
| |
|
Rooming house and rest home
|
$25.00
| |
|
Secondhand merchandise
|
$25.00
| |
|
Shoe repair
|
$25.00
| |
|
Sign painters
|
$25.00
| |
|
Skating rinks
|
$25.00
| |
|
Sorting goods
|
$25.00
| |
|
Taxicabs, each vehicle
|
$25.00
| |
|
Teamsters
|
$25.00
| |
|
Theaters and cinema houses
|
$25.00
| |
|
Tin shops
|
$25.00
| |
|
Tourist camps or courts
|
$25.00
| |
|
Truckers
|
$25.00
| |
|
Upholstery shop
|
$25.00
| |
|
Veterinary hospital
|
$25.00
| |
|
Warehouse, wholesale beverage company, including soda, water
and beer
|
$25.00
| |
|
Wholesale dealers in groceries, tobacco and sundries
|
$25.00
| |
|
Wood and coal dealers
|
$25.00
| |
|
Jobbers wholesale
|
$25.00
| |
[CC 1996 605.030; Ord. No. 1055 §1, 10-5-1998]
Any person desiring to enter into or carry on any business,
trade or calling within the City limits shall first make application
to the City Clerk for a license to do so, giving such information
as may be necessary for the Clerk and the Collector to properly perform
their duties as required by City ordinance and State law. No license
or permit required under this Chapter shall be issued by the City
to any person until all City taxes of the applicant or other businesses
owned or operated by the applicant are current and paid.
[CC 1996 §605.040; CC 1977 §85.040; Ord. No. 1055 §1, 10-5-1998]
The standing license tax required under this Chapter to be paid
annually for the several lines of business, occupation, etc., shall
be due and payable on July first (1st) of each and every year; all
new licenses and renewal licenses issued by the City Clerk prior to
July first (1st) of any year shall be for the remainder of the year
only, the same to expire July first (1st) following the date of issue,
and the license tax to be paid annually for any such license shall
be prorated by the Clerk and paid by the licensee.
[CC 1996 §605.050; CC 1977 §85.050; Ord. No. 1055 §1, 10-5-1998]
It shall be unlawful for any person or persons, company or corporation
to exercise, carry on, engage in or conduct employments, agencies
or amusements mentioned and described in the preceding Sections hereof
for which a license has been levied without first having obtained
a license therefor and paid the license tax required by this Chapter.
[CC 1996 §605.060; CC 1977 §85.060; Ord. No. 1055 §1, 10-5-1998]
No license granted and issued by virtue of this Chapter shall
authorize any person, corporation or co-partnership of persons to
deal in the selling of goods, wares or merchandise in more than one
(1) place or at more than one (1) stand in the City at the same time
nor for a longer period, in any case, than twelve (12) months; nor
shall any license issued under and by virtue of this Chapter or any
other Chapter of this City be transferable.
[CC 1996 §605.070; CC 1977 §85.070; Ord. No. 1055 §1, 10-5-1998]
All licenses issued under and by virtue of this Chapter shall
be signed by the Mayor and the City Clerk and Collector with the corporate
Seal of the City thereto affixed; and any such license shall not be
valid and in force until so signed by the Mayor and the City Clerk
and Collector and paid for and delivered; and it shall be the duty
of the City Clerk and Collector to enforce the payment of all license
taxes levied under this Chapter and to file complaint against all
offenders against the provisions of this Chapter before the Municipal
Judge of the City, and the local manager, or other person in charge
thereof, or any corporation engaged as a dealer, merchant or manufacturer
in any line of business in the City of Bowling Green, Missouri, for
which a license is required and on which license tax is imposed by
this Chapter. Those who fail and refuse to obtain such license and
pay the license tax required by this Chapter shall be subject to the
penalty provided by this Chapter, and any such manager, or other person
in charge of and conducting any such business of a corporation without
first obtaining and paying the license and license tax required by
this Chapter shall on conviction thereof be punished by a fine of
not exceeding one hundred dollars ($100.00).
[CC 1996 §605.080; CC 1977 §85.080; Ord. No. 1055 §1, 10-5-1998]
The City Clerk shall be City License Officer ex officio and
shall issue in the name of the City all licenses and permits required
by this Chapter to all qualified applicants therefor, when all required
taxes and fees have been paid in accordance with the provisions of
this Chapter.
[CC 1996 §605.090; CC 1977 §85.080; Ord. No. 1055 §1, 10-5-1998]
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.
[CC 1996 §605.100; CC 1977 §85.100; Ord. No. 1055 §1, 10-5-1998]
No license or permit provided for or required under any Chapter
of the City of Bowling Green, Missouri, shall hereafter be issued
by any department thereof to any person, firm, association or corporation
unless the application for such license or permit is accompanied by
a tax receipt or a statement certified by the City Collector showing
that all City personal tax and merchants tax have been paid by the
applicant or that no such taxes were due. The City Collector shall
give each person a tax receipt of personal taxes paid. Where no such
taxes are due, the City Collector shall, upon request, certify such
fact and transmit such a statement to the person making the request.
[CC 1996 §605.110; CC 1977 §85.110; Ord. No. 1055 §1, 10-5-1998]
A.
The
City Clerk shall:
1.
Rules and regulations. Promulgate such rules and
regulations as he/she may consider desirable for the administration
of this Chapter. When approved by the City Administrator, 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 forms. Adopt all forms and prescribe the information
to be given therein as to the character of applicant's business and
other relevant matter for all necessary papers.
3.
Require affidavits. Require applicants to submit
all affidavits and oaths necessary to the administration of this Chapter.
4.
Obtain endorsement. 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. Investigate and determine the eligibility
of any applicant for a license or permit or renewal thereof as prescribed
in this Chapter.
6.
Examine records. Examine the books and records of
any applicant or licensee when reasonably necessary to the administration
and enforcement of this Chapter.
7.
Give notice. Notify any applicant of the acceptance
or rejection of his/her application and, upon refusal of any license,
permit and at the applicant's request, state in writing the reasons
therefor and deliver them to the applicant.
