[Ord. No. 415 §2(1), 4-14-2003]
A.
Every
merchant, manufacturer, business or solicitor, before operating as
such, shall make application for, procure and pay for a license therefore
to the City Collector pursuant to the provisions set forth in this
Chapter and shall set forth all information required by said application.
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.
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 Lincoln.
[Ord. No. 415 §2(2), 4-14-2003]
Every merchant, manufacturer, business or solicitor in the City
of Lincoln, required to pay an annual license fee based on the flat
fees specified in this Chapter, shall pay such annual fee by June
first (1st), provided however, that any merchant, manufacturer, business
or solicitor commencing operations or business on January first (1st)
and prior to April first (1st) shall pay one-half (½) the annual
fee and any commencing operations or business on or after April first
(1st) of any year shall pay one-fourth (¼) the annual fee for
the remainder of the license year.
[Ord. No. 415 §2(3), 4-14-2003]
No license shall be assignable or transferable.
[Ord. No. 415 §2(4), 4-14-2003]
A separate license shall be obtained for each store, stand or
place of business conducted by every merchant, manufacturer or business
for which a license is required.
[Ord. No. 415 §2(5), 4-14-2003]
Any merchant, manufacturer or business which shall sell or lease
any portion of its store, stand or place of business to another, whose
sales will not be included in the return of the lessor, shall report
the fact of such sale or lease together with the name and address
of the purchaser or lessee in writing to the City Collector. Such
report should be made within ten (10) days after such purchaser or
lessee has taken possession.
[Ord. No. 415 §2(7), 4-14-2003]
All licenses granted by the City shall be carefully preserved
at the address for which issued as shown thereon and be available
for examination during normal business hours by any duly authorized
agent of the City.
[Ord. No. 415 §2(8), 4-14-2003]
No license shall be issued to any firm, person or corporation
which will occupy or transact business on any property or in any structure
when the property or structure is assessed a fee, charge or tax by
the City and the lessor or owner of such property or structure is
in arrears of payment of those fees, charges, taxes or any other debt
to the City unless an acceptable payment plan has been approved by
the City.
[Ord. No. 415 §2(9), 4-14-2003]
Any person, firm or corporation who is required to pay sales
tax to the City of Lincoln, Missouri, must show proof to the City
Collector that all sales tax due to the State of Missouri and the
City of Lincoln, Missouri, have been paid to the date of the application
prior to being issued a City business license.
[Ord. No. 415 §2(10), 4-14-2003]
Any person, firm or corporation failing to provide proof of
payment of such sales tax shall not be issued a City business license
until such time as said State and City sales taxes and penalties and
interest thereon are fully paid or a payment plan has been established
between the person, firm or corporation and the Missouri Department
of Revenue and the Department of Revenue for the State of Missouri
certifies that same are fully paid or a payment plan has been established.
[Ord. No. 415 §2(11), 4-14-2003]
No person, firm or corporation who shall apply for a license
under any previous Section of this Chapter shall be granted said license
until they shall sign the required evidence of Workers' Compensation
insurance as required to cover his/her liability under Chapter 287,
RSMo. Nothing in this Chapter shall be construed to create or constitute
a liability to or 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.
