It shall be unlawful for any person, firm or corporation to
engage in any business or occupation in the City of Hallsville 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.
A.
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 Mayor of the Board of Aldermen
and 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.
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.
[Ord. No. 32 §9, 4-15-1965]
A.
No person shall pursue, conduct, carry on, operate, engage in or
deal in within the City any of the following trades, callings, professions,
occupations, privileges, vocations, things, objects, subjects, businesses
or places of business mentioned in this Section without first paying
the license tax therefor according to the following schedule and obtaining
the license therefor:
1.
Agricultural machinery and implements: ten dollars ($10.00)
per year.
2.
Architects: ten dollars ($10.00) per year.
a.
This Subsection shall not apply to a building contractor paying
a license as such who may also occasionally design and make plans
for houses or other buildings.
3.
Automobile accessories dealers: ten dollars ($10.00) per year.
4.
Automobile agents and dealers: fifteen dollar ($15.00) per year.
5.
Automobile paint shops: ten dollars ($10.00) per year.
6.
Auto parking stations or lots: five dollars ($5.00) per year.
7.
Automobile wash racks: five dollars ($5.00) per year.
8.
Bakeries: ten dollars ($10.00) per year.
9.
Banks, banking corporations and trust companies: ten dollars
($10.00) per year.
10.
Barbershop: ten dollars ($10.00) per year.
11.
Billiard and pool tables: five dollars ($5.00) per year.
12.
Bill posters and distributors: five dollars ($5.00) per day
or twenty-five dollars ($25.00) per year.
a.
"Bill posters and distributors" are hereby defined to be any
persons engaged in the business of posting on signboards, walls or
other places bills, posters or other advertising matter, or distributing
in public places, or from store to store, or from house to house in
the City, circulars, handbills, samples or other advertising matter.
Every bill poster or distributor shall procure a license to engage
in such business and such license shall authorize the holder thereof
to employ such assistants as may be necessary to carry on such business.
13.
Blankets, rugs, clocks, kitchen utensils, household articles,
any or all: ten dollars ($10.00) per year.
14.
Bowling alleys, each alley: five dollars ($5.00) per year.
15.
Bookstores, art shops, magazines, papers, stationery, sporting
goods, any or all: ten dollars ($10.00) per year.
16.
Blacksmith shops: ten dollars ($10.00) per year.
17.
Brokers selling or dealing in stocks or bonds: ten dollars ($10.00)
per year.
18.
Brokers selling or dealing in goods, wares or merchandise, grain
or produce: ten dollars ($10.00) per year.
19.
Contractors:
a.
Contractors, any or all: ten dollars ($10.00) per year.
(1)
Every person engaging in the business of bridge
contracting, sewer contracting, sidewalk contracting, stone contracting,
plaster contracting, cement contracting, electrical contracting, street
contracting, or plumbing contracting under a contract to furnish materials
or labor other than his/her own materials or labor shall be deemed
to be a bridge contractor, stone contractor, cement contractor, street
contractor or plumbing contractor, respectively, as the case may be.
20.
Clothing and men's furnishings: ten dollars ($10.00) per year.
21.
Cleaning and pressing establishments: ten dollars ($10.00) per
year.
a.
Every person carrying on or engaging in the business of cleaning
or dry cleaning clothing or wearing apparel or pressing the same shall
be deemed to operate and conduct a cleaning and pressing establishment.
22.
Confectioners: ten dollars ($10.00) per year.
a.
Every person who manufactures, sells or offers to sell or deals
in confections, soft drinks, candies, sweetmeats, cakes, ice cream
or similar products shall be deemed a confectioner. This Subsection
shall not apply to persons paying a restaurant and cafe license tax
and duly licensed as such.
23.
Carnivals (and circuses): fifty dollars ($50.00) per day
24.
Dances: two dollars and fifty cents ($2.50) per day, or ten
dollars ($10.00) per month or fifty dollars ($50.00) per year.
a.
All dances open to the public or any part of the public where
admission fees are charged shall be required to pay license taxes
as provided by this Section. No fraternal organization or society
or club giving a dance and assessing the participants, where such
dance is not open to the public, shall be required to pay a license
tax.
25.
Dairies, manufacturing and dealing in milk, butter, ice cream
or other milk products, any and all: ten dollars ($10.00) per year.
26.
Milk distributors: ten dollars ($10.00) per year.
a.
Every person who shall deliver, sell or offer for sale at retail
in the City from a vehicle and over regular routes, any milk or other
dairy products not of his/her own production, and who is not in the
employ of the person who produced such milk or other dairy products,
and who does not maintain a place of business within the City at which
milk or other dairy products are offered for sale at retail, shall
be deemed a milk distributor.
27.
Druggists: ten dollars ($10.00) per year.
28.
Dyeing establishments: ten dollars ($10.00) per year.
29.
Express company agencies: ten dollars ($10.00) per year.
30.
Electrical shops, selling electrical goods, electrical fixtures
or electrical supplies: ten dollars ($10.00) per year.
31.
Furniture and household goods: ten dollars ($10.00) per year.
32.
Furniture and household goods with undertaking: ten dollars
($10.00) per year.
33.
Florists: ten dollars ($10.00) per year.
34.
Furnace dealer: ten dollars ($10.00) per year.
35.
Fish peddlers: ten dollars ($10.00) per year.
a.
Any person selling or offering to sell any fish, by going from
place to place, house to house or from any stand, booth, wagon, automobile
or other vehicle or other temporary location, shall be deemed to be
a fish peddler.
36.
Garages: ten dollars ($10.00) per year.
37.
Grocery stores: ten dollars ($10.00) per year.
38.
Harness and saddlery: ten dollars ($10.00) per year.
39.
Hairdressing and beauty parlors: ten dollars ($10.00) per year.
40.
Horse and cattle dealers: ten dollars ($10.00) per year.
a.
Every person carrying on or engaged in the business of buying,
selling or trading horses, mules, cattle, hogs or sheep, or carrying
on or conducting sale yards or sale stands or stables where horses,
mules, cattle, hogs or sheep are sold or offered for sale shall be
deemed a horse and cattle dealer.
41.
Hotel keepers and public rooming house keeper: one dollar ($1.00)
per room per year.
42.
Hardware, tinware, implements and harness, any or all: ten dollars
($10.00) per year.
43.
Hucksters: ten dollars ($10.00) per year.
a.
Every person who shall sell or offer for sale in the City from
any vehicle any garden or farm produce, milk or other dairy products
not of his/her own raising or production, and who is not in the employ
of the person who raised the produce or products so sold or offered
for sale shall be deemed a huckster.
44.
Jewelry stores: ten dollars ($10.00) per year.
47.
Building and loan companies: ten dollars ($10.00) per year.
48.
Loan agents: ten dollars ($10.00) per year.
49.
Lumber dealers: ten dollars ($10.00) per year.
50.
Lunch counters, having a permanent and established business:
ten dollars ($10.00) per year.
51.
Machine shops: ten dollars ($10.00) per year.
52.
Monument dealers and agents: ten dollars ($10.00) per year.
53.
Meat markets: ten dollars ($10.00) per year.
54.
Millinery shops: ten dollars ($10.00) per year.
55.
Music stores, dealing in musical instruments or musical supplies:
ten dollars ($10.00) per year.
56.
Newspaper offices or printing establishments: ten dollars ($10.00)
per year.
57.
Oil/service stations and oil filling stations: ten dollars ($10.00)
per year.
58.
Oil dealers, selling lubricating oil, grease, kerosene oil or
kerosene distillate, any or all, doing business from wagons or trucks,
using the streets, each wagon or truck: ten dollars ($10.00) per year.
59.
Opticians: ten dollars ($10.00) per year.
60.
Plumbing supplies: ten dollars ($10.00) per year.
62.
Patent medicine dealers, selling patent medicines or manufactured
medicines by public outcry upon the street: twenty-five dollars ($25.00)
per day.
63.
Produce land poultry dealers, either or both: ten dollars ($10.00)
per year.
64.
Restaurants and cafes: ten dollars ($10.00) per year.
65.
Real estate agents: ten dollars ($10.00) per year.
66.
Skating rinks: ten dollars ($10.00) per year.
67.
Sewing machines, sales of: ten dollars ($10.00) per year.
68.
Storage warehouses for hire: ten dollars ($10.00) per year.
69.
Manufacturers: ten dollars ($10.00) per year.
70.
Soft drink parlors: ten dollars ($10.00) per year.
71.
Shoe stores: ten dollars ($10.00) per year.
72.
Tourists camp or camping ground, open to the public for a charge
or fee: ten dollars ($10.00) per year.
73.
Tailoring shops: ten dollars ($10.00) per year.
74.
Tin shops: ten dollars ($10.00) per year.
75.
Typewriter and typewriter supply dealers: ten dollars ($10.00)
per year.
76.
Undertaking: twenty-five dollars ($25.00) per year.
77.
Women's garments, clothing and furnishings, any or all: ten
dollars ($10.00) per year.
78.
Boarding houses: two dollars ($2.00) per year.
79.
Auctioneers, per sale: two dollars ($2.00).
80.
Insurance, agents: ten dollars ($10.00) per year.
81.
Mobile home park: ten dollars ($10.00) per year.
82.
Feed stores and grain dealers: ten dollars ($10.00) per year.
83.
All other merchants doing business in the City other than those
specifically mentioned and classified in this Section for each line
carried: ten dollars ($10.00) per year.
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 term of the licenses issued pursuant to the provisions of
this Chapter shall be from July 1 to June 30.
All applications for renewal of a license provided for herein
shall be filed no later than July 1 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.
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 Hallsville.
A.
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:
1.
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; or
2.
Violation of the terms and conditions upon which the license
was issued; or
3.
Failure of the licensee to pay any tax or obligation due to
the City; or
4.
Any misrepresentation or false statement in the application
for a license required herein; or
5.
Failure to display the license required herein.
B.
Revocation of any license shall be in addition to any other penalty
or penalties which may be imposed pursuant to these provisions.
A.
In any case in which a complaint has been made to the Board of Aldermen,
or in which the Board of Aldermen has on its own determined that cause
may exist for the revocation of a license under the provisions of
this Chapter, the following procedures shall be followed:
1.
The Board of Aldermen shall set a date for a hearing to consider
the question of revocation.
2.
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.
3.
During the pendency of this hearing before the Board of Aldermen,
the licensee shall be permitted to continue the operation of his/her
business.
4.
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.
5.
The licensee may be present in person and/or by his/her attorney
and may present evidence.
6.
After hearing the evidence presented, the Board of Aldermen
shall vote on the issue of whether the subject license shall be revoked.
7.
The affirmative vote of a majority of the Board of Aldermen
shall be necessary to revoke any license.
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.
