[R.O. 2008 §605.010; Ord. No. 270 §1, 12-5-1977]
No person, firm, co-partnership, association or corporation shall engage in any of the various businesses, employments, occupations, agencies or amusements; or own, manage, operate or control any public buildings, vehicle, or any other of the matters and things hereinafter listed unless said person, firm, co-partnership, association or corporation shall first apply to the City Collector for a license; and if the City Collector is convinced that the applicant has complied with any and all ordinances of this City governing the issuance of a license to do or engage in the matters or things for which said license is applied for, he/she shall issue to said applicant a license upon the payment of the proper license tax or occupation tax, as set out in Section 605.020.
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.
[R.O. 2008 §605.020 Ord. No. 337 §1, 12-6-1982; Ord. No. 450 §1, 4-8-1996]
A license fee of eighteen dollars ($18.00) per year is hereby, unless stated otherwise herein, fixed and established for each of such businesses, employments, occupations, agencies, or amusements covered by this Section, which fee shall be paid to the Collector of the City of Ironton, Missouri, each year, on or before January 1 of each year, and shall cover the period ending the last of December the following year and shall be payable in advance each year. Those who apply for licenses other than on or before January 1 of a given year will pay the license fee according to the time of the year. Licenses or permits may be issued to those persons or businesses engaging in any such business subject to this Section for short periods of time on a daily basis at the rate of ten dollars ($10.00) per day for each day that such person, or business engages in such business, occupation or profession within the City of Ironton, Missouri, for periods of time of less than one (1) year. The Board of Aldermen reserves the right to refuse any license or permit.
A non-inclusive schedule of various businesses, occupations, and employments to which said tax applies is as follows:
[R.O. 2008 §605.030; Ord. No. 270 §3, 12-5-1977]
It shall be unlawful for any person, firm, or corporation to erect any billboard or place for posting advertisements in the City of Ironton, unless a permit therefor shall be first had and obtained from the Mayor of the City. Before granting any such permit, it shall be the duty of the majority of the members of the Street and Alley Committee, or of the Committee having general supervision of the streets and alleys of the City of Ironton, to review the proposed location of such billboard or place for posting such advertisements and recommend to the Mayor to either grant or deny the permit.
[R.O. 2008 §605.040; Ord. No. 337 §2, 12-6-1982]
When any person engages in two (2) or more businesses at the same location, under one (1) roof or otherwise, each such business shall be required to operate under its own license, for a fee of eighteen dollars ($18.00) or as otherwise scheduled in Section 605.020 hereof, and payable as stated in Section 605.020 hereof, unless said license tax is provided for elsewhere in the ordinances of the City of Ironton, Missouri.
[R.O. 2008 §605.050; Ord. No. 270 §5, 12-5-1977]
Except as may be provided 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. 2008 §605.060; Ord. No. 270 §7, 12-5-1977]
Whoever shall obtain a license under this Chapter shall keep the same in a conspicuous place, so that it may be readily seen by an official of this City.
[R.O. 2008 §605.070; Ord. No. 270 §8, 12-5-1977]
Whoever has obtained any license under this Chapter and shall thereafter violate any provision of the licensing ordinances of the City of Ironton, shall at the discretion of the Board of Aldermen, have said license revoked.
[R.O. 2008 §605.080; Ord. No. 270 §9, 12-5-1977]
It shall be the duty of the City Clerk to issue as many blank licenses as may be required by virtue of the provisions of this Chapter. All licenses so issued shall be delivered to the City Collector, who shall receipt for the same, and thereupon the Clerk shall make a record of the number so delivered.
[R.O. 2008 §605.090; Ord. No. 270 §10, 12-5-1977]
All licenses authorized by this Chapter or any ordinance of this City shall be delivered to the City Collector in blank. When the license is granted, it will be the duty of the City Collector to fill in the blanks, dates, names, and the amount paid, and no license shall authorize any person, firm, or corporation to carry on any business in more than one (1) place in the City at the same time. The license shall then be signed by the Mayor, then the City Clerk and countersigned by the City Collector, and the Clerk shall affix thereto the Corporate Seal of the City. Such license shall be substantially in the following form:
[R.O. 2008 §605.100; Ord. No. 270 §11, 12-5-1977]
Those exempt are operations of religious, civic and educational organizations, and farmers. No license tax or fee shall be levied upon or collected from religious, civic and educational organizations or any farmer or producer for the sale of products raised by him/her when sold from his/her wagon, cart or vehicle, or from any person or persons in the employ of such farmer or producer, in this City.
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 Ironton.
[R.O. 2008 §605.120; Ord. No. 311 §3, 7-13-1981]
The City Collector and the City Chief of Police shall see that this Chapter is fully complied with and advise the City Attorney to file complaints against all persons known to be violating this Chapter.
All license fees not paid to the City by the person required to remit the same on the date when the same becomes due and payable to the Director of Revenue shall bear interest at the rate determined by Section 32.065, RSMo., from and after such date until paid.
In case of failure to apply for any license fee required by this Chapter on or before the date prescribed therefor, determined with regard to any extension of time for making an application, unless it is shown that such failure is due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent, there shall be added to the amount required to be shown as tax on such return five percent (5%) of the amount of such tax if the failure is not for more than one (1) month, with an additional five percent (5%) for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent (25%) in the aggregate.
In case of failure to pay the full amount of any license fee due hereunder on or before the date prescribed therefor, determined with regard to any extension of time for payment, unless it is shown, by the applicant, that such failure is due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent, there shall be added to the tax an amount equal to five percent (5%) of the deficiency. The City shall, upon request by a taxpayer, apprise the taxpayer of the factual basis for the finding of negligence, or the specific rules or regulations disregarded if the City assesses a penalty under this Subsection.