It shall be unlawful for any person, firm or corporation to engage in any business or occupation in the City of Kahoka without having first applied for and obtained a license to conduct such business or occupation from the City Clerk and without paying the license fee therefor, all as provided for in this Chapter.
[CC 1955 Ch. 19 §§8, 9]
All applications for the licenses required herein shall be made to the City Clerk on appropriate forms provided for that purpose by the City. All licenses issued by the City Clerk shall be in such form as is provided by the Board of Aldermen; provided however, that such license shall bear the signature of the City Clerk, the date of issuance thereof and the date of expiration, as well as any additional information that may be required by the Board of Aldermen.
After application for license has been made as herein provided, it shall be the duty of the City Clerk to issue a proper license according to the provisions of this Chapter and to deliver the same to the Collector of Revenue.
Upon receipt of proper license from the City Clerk, the Collector of Revenue of the City of Kahoka shall deliver said license to the proper person upon receipt of the proper sum of license tax levies on such license.
[CC 1955 Ch. 19 §3]
It shall be unlawful for any person, firm, co-partnership, company or corporation to exercise, carry-on or engage in any of the following businesses, trades, avocation, occupation, vehicles, merchants, manufacturing corporations and amusements within the City of Kahoka, Missouri, without first having obtained a license therefore from the City Kahoka and the charge for such license shall be as follows:
All merchants as hereinabove defined shall pay ten dollars ($10.00) annually for a merchant's license.
No license issued under the provisions of this Chapter shall be assignable or transferable but shall apply only to the person to whom same is issued. In the event any licensee, as provided for herein, shall move his/her place of business from one location to another location within the City, said licensee shall submit a statement of the fact of such change to the City Clerk who may transfer such license as to location only. In no event, however, shall such license be transferred from one person to another or from the kind of business or occupation originally licensed to another type of business or occupation.
The license tax due hereunder shall be payable in advance of June first (1st) of each year. All licenses not so paid shall be deemed to have expired as of June thirtieth (30th).
[CC 1955 Ch. 19 §4]
All applications for renewal of a license provided for herein shall be filed no later than May first (1st) of each year.
Each license issued by the City under the provisions of this Chapter shall be carefully preserved and shall be displayed in a conspicuous place in the place of business authorized to be conducted by said license. If there is no place of business, said license shall be carried on the licensee's person.
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 Kahoka.
Any license issued by the City pursuant to the provisions of this Chapter may be revoked by the Board of Aldermen for any of the following reasons, as well as for any other reasons specified in this Chapter:
Any failure to comply with or any violation of any provisions of this Chapter, or any other ordinance of the City regulating the business, occupation or activity licensed, or the Statutes of the State of Missouri by any licensee.
Violation of the terms and conditions upon which the license was issued.
Failure of the licensee to pay any tax or obligation due to the City.
Any misrepresentation or false statement in the application for a license required herein.
Failure to display the license required herein.
In any case in which a complaint has been made to the Board of Aldermen, or in which the Board of Aldermen have on their own determined that cause may exist for the revocation of a license under the provisions of this Chapter, the following procedures shall be followed:
The Board of Aldermen shall set a date for a hearing to consider the question of revocation.
At least ten (10) days prior to said hearing, written notice shall be mailed to the licensee, by registered mail, return receipt requested, to his/her last known address as shown in the records of the City Clerk advising the licensee of the time, date and place of hearing and of the reason for considering the revocation of his/her license.
During the pendency of this hearing before the Board of Aldermen, the licensee shall be permitted to continue the operation of his/her business.
At the hearing set by the Board of Aldermen, the Board of Aldermen shall hear all relevant and material evidence justifying the retention of the license.
The licensee may be present in person and/or by his/her attorney and may present evidence.
After hearing the evidence presented, the Board of Aldermen shall vote on the issue of whether the subject license shall be revoked.
The affirmative vote of a majority of the Board of Aldermen shall be necessary to revoke any license.
Any person, firm or corporation or co-partnership who shall violate any provision of this Chapter, or who shall exercise or attempt to exercise any of the occupations, trades or avocations, or who shall carry on or engage in or attempt to carry on or engage in any of the businesses for which a license is required in this Chapter in the City of Kahoka without first paying the tax herein levied and obtaining a license therefor shall, upon conviction, be deemed guilty of an ordinance violation and shall be punished by a fine of not less than twenty-five dollars ($25.00) nor more than five hundred dollars ($500.00).
[CC 1955 Ch. 19 §5]
No farmer or producer shall be subject to any tax, license or fees for the sale of produce raised by him/her when sold from his/her wagon, cart or vehicle or by any person or persons in the employ of such farmer or producer.