[R.O. 2008 §605.010; Ord. No. 270 §1, 12-5-1977]
A.
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.
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.
[R.O. 2008 §605.020 Ord. No. 337 §1, 12-6-1982; Ord. No. 450 §1, 4-8-1996]
A.
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.
B.
A non-inclusive schedule of various businesses, occupations, and
employments to which said tax applies is as follows:
|
Business/Occupation
|
License Fee
| |
|---|---|---|
|
Abstractors
|
$18 per year
| |
|
Auctioneers
|
$18 per year or 3 per day
| |
|
Automobile Dealers, New and Used
|
$18 per year
| |
|
Automobile Repair and Body Shops
|
$18 per year
| |
|
Automobile Wash Racks
|
$18 per year
| |
|
Banks
|
$18 per year
| |
|
Barber Shops
|
$18 per year
| |
|
Beauty Parlors
|
$18 per year
| |
|
Billiards or Pool Halls
|
$18 per year
| |
|
Boarding Houses, Public
|
$18 per year
| |
|
Bondsmen (Professional)
|
$18 per year
| |
|
Bowling Alleys
|
$18 per year
| |
|
Bricklayers
|
$18 per year
| |
|
Building Contractors
|
$18 per year
| |
|
Cafes, Restaurants, Drive-In Restaurants
|
$18 per year
| |
|
Carnivals
|
$15 per year
| |
|
Car Washes, Coin-Operated
|
$18 per year
| |
|
Cement Dealers, Ready Mix
|
$18 per year
| |
|
Cement Finishers
|
$18 per year
| |
|
Circuses
|
$40 for the first day; $20.00 for each additional day
| |
|
Clothing, Ready-to-Wear
|
$18 per year
| |
|
Coal and Wood Dealers
|
$18 per year
| |
|
Collection Agencies
|
$18 per year
| |
|
Concrete Block Layers
|
$18 per year
| |
|
Druggists
|
$18 per year
| |
|
Dry Cleaners
|
$18 per year
| |
|
Electrical Contractors
|
$18 per year
| |
|
Excavating and Grading Contractors
|
$18 per year
| |
|
Express Companies
|
$18 per year
| |
|
Exterminators (Insects and Rodents)
|
$18 per year
| |
|
Farm Implement Dealers
|
$18 per year
| |
|
Feed Mills
|
$18 per year
| |
|
Fertilizer and Lime Dealers
|
$18 per year
| |
|
Florists
|
$18 per year
| |
|
Garages
|
$18 per year
| |
|
Garbage Collectors
|
$18 per year
| |
|
Gas, Oil, and Tire Service Stations
|
$18 per year
| |
|
Gas Dealers, Bulk Oil, Propane
|
$18 per year
| |
|
General Contractors
|
$18 per year
| |
|
Grocery Stores
|
$18 per year
| |
|
Hide and Fur Dealers
|
$18 per year
| |
|
Ice Dealers
|
$18 per year
| |
|
Income Tax Consultants
|
$18 per year
| |
|
Insurance Agents
|
$18 per year
| |
|
Jewelers
|
$18 per year
| |
|
Laundromats
|
$18 per year
| |
|
Loan and Finance Companies
|
$18 per year
| |
|
Locker Plants
|
$18 per year
| |
|
Lumber Yards
|
$18 per year
| |
|
Machine Shops
|
$18 per year
| |
|
Magazine Agents (Itinerant)
|
$18 per year
| |
|
Manufacturers
|
$18 per year
| |
|
Mercantile Agents
|
$18 per year
| |
|
Merchants
|
$18 per year
| |
|
Milk Retailers
|
$18 per year
| |
|
Mobile Refreshment and Food Vendors
|
$18 per year
| |
|
Motels and Hotels
|
$18 per year
| |
|
Music Boxes and Pinball Machines
|
$5 per year, per machine
| |
|
Newspaper Publishers
|
$18 per year
| |
|
Painters
|
$18 per year
| |
|
Photographers
|
$18 per year
| |
|
Plasterers
|
$18 per year
| |
|
Plumbers
|
$18 per year
| |
|
Pool Tables
|
$5 per year, per pool table
| |
|
Printers
|
$18 per year
| |
|
Radio and/or Television Dealers, Repairmen or Agents
|
$18 per year
| |
|
Real Estate Agents
|
$18 per year
| |
|
Roofing Contractors
|
$18 per year
| |
|
Skating Rinks
|
$18 per year
| |
|
Solicitors
|
$18 per year
| |
|
Stands of all kinds (not named herein)
|
$3 per day
| |
|
Taxicabs
|
$18 per year, per unit
| |
|
Tool Sharpening Service, General
|
$18 per year
| |
|
Undertakers
|
$18 per year
| |
|
Video Machines
|
$5 per year, per video machine
|
[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:
|
MERCHANT'S LICENSE
| ||
|
STATE OF MISSOURI
|
) ss
| |
|
CITY OF IRONTON,
|
)
| |
|
THE CITY OF IRONTON TO ALL WHO SHALL SEE THESE PRESENTS —
GREETING: KNOW YE, That ____________________ having on the _____ day
of __________, 20___, paid to the Collector of the City of Ironton,
a License Tax of _____________ DOLLARS as a Dealer in Goods, Wares
and Merchandise, and having on said day given to said City a good
and sufficient bond as required by law for the payment of all lawful
taxes that may be levied and due upon this License as a Merchant,
therefore, the said ________________ hereby is authorized to vend
goods, wares and merchandise at any one place in the City of Ironton,
for twelve 12 months, ending on the _____ day of __________, 20___.
| ||
|
IN TESTIMONY THEREOF, I, __________, Clerk of the City of Ironton,
have hereunto set my hand and affixed my official seal, at my office
in said City, this the __________ day of __________, 20__.
| ||
|
Clerk of the City of Ironton, Mo.
| ||
|
Mayor of the City of Ironton, Mo.
| ||
|
Countersigned this the _____ day of _____________,
20___.
| ||
|
Collector of the City or Ironton, Mo.
| ||
[R.O. 2008 §605.100; Ord. No. 270 §11, 12-5-1977]
A.
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.
B.
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.
C.
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.
A.
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.
B.
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.
C.
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.
