[R.O. 2003 § 615.010; Ord. No. 19.104 § 1, 12-1-1987]
Any individual, corporation, partnership or other entity (herein "party") who shall deal in the selling of any goods, wares, or merchandise, at wholesale or retail in the City of Marceline is declared to be a retail merchant, except as is or may be otherwise provided by ordinance. The party securing a license hereunder may be designated as a licensee and the party applying for same may be designated as the applicant.
[R.O. 2003 § 615.020; Ord. No. 19.104 § 2, 12-1-1987]
There is hereby levied and the City Clerk of the City shall hereafter collect license taxes as herein provided from any person engaged in the City of Marceline in any business, occupation, profession, trade or agency hereinafter named in the respective amounts specified herein, and it shall be unlawful for any party to engage in any business in the City of Marceline without first having obtained a license therefor and having made all reports and paid all taxes due in accordance with the terms of this Chapter.
[R.O. 2003 § 615.030; Ord. No. 19.104 § 3, 12-1-1987]
No license shall be granted under this Chapter to any applicant, unless all accounts or debts owed by such applicant to the City shall be paid in full. Such accounts or debts shall include, but not be limited to, charges for electricity, sewer, water or trash, personal and real property taxes, merchandise purchased on open account, and services rendered by the City.
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. 2003 § 615.040; Ord. No. 19.104 § 4, 12-1-1987]
Every party engaged in business in the City of Marceline shall on January 1, 1988, and every party thereafter entering business in the City shall, upon the date of such entry, obtain from the City Clerk a license therefor and pay to the City Clerk the sum of thirty-five dollars ($35.00) therewith and every such person shall thereafter, so long as such party shall remain in business, pay to said City Clerk, upon the dates hereinafter set out, the license tax as hereinafter provided.
[R.O. 2003 § 615.060; Ord. No. 19.104 § 6, 12-1-1987]
All licenses issued shall show the amount paid for same, the purpose for which issued, the person to whom issued, the period of duration, and shall be otherwise in such form as may be devised by the City Manager of the City, and all such licenses, when issued, shall be signed by the Mayor and countersigned by the City Clerk.
[R.O. 2003 § 615.070; Ord. No. 19.104 § 7, 12-1-1987]
All licenses, except as herein otherwise provided, granted under the terms and provisions of this Chapter shall be for a term of one (1) year from January 1 to the 31st day of December following; provided, however, that any person who shall engage in any of the businesses, occupations, professions, trades or agencies herein provided to be licensed, after the first three (3) months of said term have elapsed, may obtain a license for three-fourths (3/4) of the annual tax, and if six (6) months of said term have elapsed, said license may be obtained for one-half (1/2) of the annual license tax, and if nine (9) months have elapsed, said license may be obtained for one-fourth (1/4) of the annual license tax.
[R.O. 2003 § 615.080; Ord. No. 19.104 § 8, 12-1-1987]
No license granted under the provisions of this Chapter shall be transferable, and no party having a City license issued thereunder upon retiring from the licensed occupation shall have any party of such license tax refunded to him/her.
[R.O. 2003 § 615.090; Ord. No. 19.104 § 9, 12-1-1987]
The payment by any party of any license tax herein provided to be paid shall not authorize such person to engage in the City in any other business, occupation, profession, trade or agency for which a license is required by any other ordinance of the City without having first procured and paid for a license for such other business, occupation, profession, trade or agency unless expressly permitted to do so by the terms of this or some other ordinance of said City.
[R.O. 2003 § 615.100; Ord. No. 19.104 § 10, 12-1-1987]
No license hereunder shall be issued until the amount of the license tax prescribed therefor shall be paid to the City Clerk or his/her authorized agent. No such license shall, in any case, be assigned or transferred, and no license issued hereunder shall be held to authorize the conduct of the designated occupation at more than one (1) location in the City at the same time, except in such cases where one (1) person owns two (2) or more businesses and has only one (1) State sales tax number to cover all such businesses. In this case, the occupation license tax shall be a maximum of fifty dollars ($50.00). It shall be the responsibility of the licensee to provide proof of such.
[R.O. 2003 § 615.110; Ord. No. 19.104 § 14, 12-1-1987]
It shall be unlawful for any party to exercise, carry on or engage in any of the following occupations, professions, trades, businesses or agencies in the City without first having obtained a license therefor, as herein provided, and the charge for such license shall be respectively as follows, to wit:
[R.O. 2003 § 615.120; Ord. No. 19.104 § 15, 12-1-1987]
No person who shall fail to procure an annual license for any calendar year shall be deemed in violation hereof before the first day of February of that year, and no person who shall become liable for the purchase of such annual license during the calendar year shall be deemed guilty of a violation until the expiration of fifteen (15) days after such liability shall accrue. Any person who shall be required to procure an occupation license under the terms hereof and who shall fail to procure such license before the period of grace by this Section provided shall be deemed to be delinquent in the purchase of such license.
[R.O. 2003 § 615.130; Ord. No. 19.104 § 15, 12-1-1987]
Any person who shall become delinquent in the payment for and procurement of a license as herein required shall be required to pay a penalty of five percent (5%) of the delinquent portion of the license tax for such delinquency and no license shall be issued under this Chapter until such penalty be paid.
[R.O. 2003 § 615.140; Ord. No. 19.104 § 17, 12-1-1987]
It shall be the duty of the City Clerk to make and sign an appropriate complaint in the Municipal Court charging any person in violation hereto when such violation becomes known to him/her.
[R.O. 2003 § 615.150; Ord. No. 32.100 § 1, 6-15-1993; Ord. No. 11-02.1 § 1, 2-15-2011]
The ad valorem tax on new improvements which are placed in service and are used by business in the area of the City of Marceline, Missouri, which area is included within the Enhanced Enterprise Zone as designated by the State of Missouri, and which improvements meet the criteria set forth in Sections 135.950 to 135.973, RSMo., as amended, are hereby reduced by one hundred percent (100%) for a period of twenty-five (25) years.