[R.O. 2008 §380.010; Ord. No. 2-2 §2, 1-24-1955]
There shall be annually levied and collected on all State-licensed
motor vehicles owned and operated within the City of Ironton, Missouri,
a license tax in the amount of two dollars and fifty cents ($2.50);
and, there shall be annually levied and collected on all State-licensed
commercial motor vehicles owned and operated within the City of Ironton,
Missouri, a license tax in the amount of three dollars and fifty cents
($3.50).[1]
[R.O. 2008 §380.030; Ord. No. 2-2 §4, 1-24-1955]
The license herein provided for shall be issued for the period
beginning January 1 and shall expire on December 31 of each year,
and the license fee herein provided for shall be due and payable on
January 1 of each year.
[R.O. 2008 §380.040; Ord. No. 2-2 §5, 1-24-1955]
If application for a license for a State-licensed motor vehicle
or for a State-licensed commercial motor vehicle is made during the
period commencing the first day of July and ending the last day of
September of any year, and the State-licensed motor vehicle or State-licensed
commercial motor vehicle in question has not been in use on the streets
of said City and subject to tax prior to the first day of July in
said calendar year, one-half (1/2) of the annual tax herein provided
shall be levied and collected; if application for such license is
made during the period commencing the first day of October and ending
the last day of December of any year, and said State-licensed motor
vehicle has not been in use on the streets of said City prior to the
first day of October of said calendar year, then one-fourth (1/4)
of the annual tax herein provided shall be levied and collected.
[R.O. 2008 §380.050; Ord. No. 2-2 §6, 1-24-1955]
This Article shall apply only to those State-licensed motor
vehicles and State-licensed commercial motor vehicles owned by persons
residing within the limits of the City of Ironton, Missouri, and such
State-licensed motor vehicles and State-licensed commercial motor
vehicles as are regularly used on the streets of the City of Ironton,
Missouri, by any person, firm or corporation for and in connection
with the established business of such person, firm or corporation
located within the limits of the City of Ironton, Missouri.
[R.O. 2008 §380.060; Ord. No. 7-3 §§1 — 2, 1-25-1955]
A.
No motor vehicle license provided for or required under the ordinances
of this City shall hereafter be issued by the City Collector to any
person, firm, association or corporation, until the 1954 City personal
property taxes of the applicant for such license shall have first
been paid, and as to future years, no motor vehicle license shall
be issued to any applicant until all such personal property taxes
for the years next preceding the year for which such license is issued
shall first have been paid.
B.
For the purpose of this Section, the information contained in the
records maintained by the City Collector shall be prima facie evidence
as to whether or not said applicant has paid all personal property
taxes for the year or years preceding the year for which said license
is issued, unless said applicant shall produce to the City Collector
an authentic receipt signed by the City Collector showing that all
of said taxes have been paid as aforesaid, and when produced, said
receipts shall be prima facie evidence that said taxes have been paid.
