[R.O. 1994 § 605.100; Ord. No. 87-9 §§ 1 – 2, 5-12-1987; Ord. No. 98-5 § 1, 2-1-1998]
A. 
Any person, firm or corporation who is required to pay sales tax to the City of Lake Ozark, Missouri, must show proof to the City Clerk that all sales taxes due to the City of Lake Ozark, Missouri, have been paid to the date of the application prior to being issued a City business license.
B. 
Any person, firm or corporation failing to provide proof of payment of such sales tax shall not be issued a City business license until such time as said City sales taxes and penalties and interest thereon are fully paid and the Department of Revenue for the State of Missouri certifies that same are fully paid.
C. 
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. 1994 § 605.110; Ord. No. 89-2 § 1, 2-14-1989; Ord. No. 98-5 § 1, 2-1-1998]
A. 
The term "business" as used in this Chapter shall mean any commercial establishment having a separate identity, location, or staff.
1. 
A business has a separate character if it is held out to the public as a separate entity, even if it has common ownership, consolidated sales tax or income tax return or is otherwise treated by its owner or owners as part of a larger business.
2. 
A business has a separate location if it appears to the members of the public that it is separate from other operations either by an enclosure within walls, partitions, fences, lines painted on the floor, or other demarcation. A business is also considered as having a separate location if it subleases a counter or area from a larger business and is in fact separate in ownership from the larger business.
3. 
A business will be considered separate from another business if any one (1) of the factors enumerated above (character, location or staff) differs from the second business.
4. 
A business property will retain its character and be billed as a business when vacant, unless converted to a residential property and that change is recognized by the County Assessor for the assessment of real estate taxes, and further provided that the property is not advertised or held out to members of the public as being available for rent or occupancy as a commercial structure.
5. 
Businesses which have been recognized under this definition as separate may be combined into one when all three (3) elements used to differentiate businesses are eliminated. That is, when two (2) businesses become one in character, location and staff they will be treated as one business from thenceforth.
[R.O. 1994 § 605.120; Ord. No. 89-3 §§ 1 – 5, 3-14-1989; Ord. No. 96-5 § 1, 5-28-1996; Ord. No. 98-5 § 1, 2-1-1998]
A. 
No business license shall be issued to any firm, person or corporation which shall be in arrears of payment of any debt, without an appropriate payment plan, to the City of Lake Ozark.
B. 
No business license shall be issued to any business that is operating in a facility in violation of Section 700.150 of the Municipal Code of the City of Lake Ozark.
C. 
The City Clerk is directed to prepare an application form and require, prior to the issuance of a license, a demonstration that the applicant has complied with the requirements of this Section.
[R.O. 1994 § 605.130; Ord. No. 93-23 §§ 1 – 2, 12-14-1993; Ord. No. 98-5 § 1, 2-1-1998]
A. 
It is hereby declared unlawful for any person to make any false written statement on any application submitted to the City of Lake Ozark for any type of permit or license, specifically including, but not being limited to business licenses.
B. 
Any person violating the terms of Subsection (A) shall, upon conviction, be punished as set out in Section 100.220 of this Code.