[R.O. 1994 § 605.010; Ord. No. 91-5 § 1, 8-13-1991; Ord. No. 98-5 § 1, 2-1-1998]
Any person, firm, corporation, or partnership who shall engage in any business as defined in Section 94.270, RSMo., within the City limits of the City of Lake Ozark, Missouri, shall make application for a business license to do business within the City of Lake Ozark, Missouri. This Article shall not impose a tax, however, upon any 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 State nor shall any veterinarian, architect, professional engineer, land surveyor, auctioneer, or real estate agent or broker be taxed by the municipality unless that person maintains a business office within the City of Lake Ozark, Missouri. Additionally, 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 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.