[Ord. No. 236, 11-11-2008]
No person shall engage in any business, employment, occupation,
agency, amusement or exhibition enumerated in this Chapter unless
a license is first obtained therefor from the City Clerk. The term
"person" as used in this Chapter shall be construed to include any
individual, partnership, corporation or other business form or entity.
[Ord. No. 236, 11-11-2008]
There is hereby levied an annual license fee on the respective
businesses, occupation, agencies, amusements and exhibitions enumerated
in this Section, payable to the City Collector, as set forth in the
separate list included as "Attachment A" to this Chapter.
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, physician or surgeon
in this State 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 no investment funds service corporation, as defined in Section
143.451, RSMo., may be required to pay, or 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 its business or occupation, in excess of or in an aggregate amount
exceeding 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 State shall
be taxed or made liable to pay any City or other corporation tax or
license fee for the privilege of following or carrying on his or her
profession by the City unless that person maintains a business office
within the City.
[Ord. No. 236, 11-11-2008]
Any person who desires to engage in two (2) or more businesses,
occupations, agencies, amusements or exhibitions enumerated in this Chapter,
under the same management or control or ownership, and in the same
building, may do so under one (1) license, provided that such person
pay the highest annual fee applicable to any such business, occupation,
agency, amusement or exhibition, plus ten dollars ($10.00) for any
and all additional or secondary businesses, occupations, agencies,
amusements or exhibitions conducted within the same building.
[Ord. No. 236, 11-11-2008]
A.
If
the City Clerk shall determine that the applicant for any license
required under this Chapter has complied with all of provisions of
this Chapter and all other ordinances of the City of Leadington pertaining
to the license, the license shall be issued under the seal of the
City of Leadington and signed and attested by the City Clerk.
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. 236, 11-11-2008]
Every license issued pursuant to this Chapter shall be in the
form set forth in "Attachment B" to this Chapter.
[Ord. No. 236, 11-11-2008]
The City Collector shall keep a record of all license fees collected
pursuant to this Chapter, and upon receipt of payment for any license
hereunder, the City Collector shall issue a receipt therefor. Each
such receipt shall state the name of the business, the type of business,
and each additional or secondary business, occupation or vocation
maintained by the licensee.
[Ord. No. 236, 11-11-2008]
Each person doing business under a license granted pursuant
to this Chapter shall keep such license in a conspicuous place in
or upon his/her place of business, which shall be readily observable
by any City official.
[Ord. No. 236, 11-11-2008]
No license issued under this Chapter shall be assigned or transferred.
[Ord. No. 236, 11-11-2008]
The Board of Alderman may revoke any license granted to any
person pursuant to this Chapter if such person has been convicted
of violating any criminal law of this State, or any provision of this
Chapter, or any other ordinance of the City of Leadington.
[Ord. No. 236, 11-11-2008]
Any person who shall violate any of the provisions of this Chapter
shall be deemed guilty of an ordinance violation, and upon conviction
shall be punished by a fine of not less than ten dollars ($10.00)
nor more than five hundred dollars ($500.00), exclusive of delinquent
taxes and interest.
[Ord. No. 236, 11-11-2008]
Not later than ten (10) days prior to the first day of January
of each year, or for any business initially commenced after such date
then not later than ten (10) days before commencement of such business,
each such person shall apply to the City Clerk for the issuance of
the business license or licenses prescribed under this Chapter, upon
such form as shall be furnished by the City Clerk.
[Ord. No. 236, 11-11-2008]
Notwithstanding any other provision contained in this Chapter,
no applicant for any business license shall be eligible therefor unless
and until such applicant shall have paid any and all outstanding taxes
due to the City of Leadington, including, but not limited to, real
estate and personal property taxes, together with any penalties and
accrued interest thereon.
[Ord. No. 236, 11-11-2008]
Each business license issued for any person doing business within
the City limits as of the first day of January of each year, shall
become effective on said date and shall lapse on the last day of December
of said calendar year; and for each business commencing after said
first day of January, any business licensed therefor shall expire
as of the last day of December following date of issue.
[Ord. No. 236, 11-11-2008]
For businesses initially commencing after the initial date prescribed in Section 605.130 hereinabove, the business license fees provided herein shall be prorated according to the number of days said business shall be in operation prior to the termination date prescribed in Section 605.130 hereinabove.
[Ord. No. 236, 11-11-2008]
Any person who shall fail to timely obtain the business license
prescribed in this Chapter, or who shall fail to timely pay the business
license fees prescribed herein, or any portion thereof, shall as a
condition of reinstatement and issuance of any business license pay
any and all outstanding business license fees prescribed under this
Chapter, together with interest thereon at the rate of nine percent
(9%) per annum.
