[CC 1993 § 54.010]
As used in this Article, the following terms shall have the meanings indicated:
LICENSEE
The person securing a license hereunder shall be designated as "licensee."
PERSON
When used in this Article shall include any individual, copartnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination, acting as a unit, and the plural as well as the singular number.
RETAIL MERCHANT
Any person who shall deal in the selling of any goods, wares or merchandise at retail, in any store, or place in the City of Glasgow, Missouri, occupied for that purpose, is declared to be a retail merchant, except as is or may be provided for by ordinance.
[CC 1993 § 54.020]
A. 
There is hereby levied and the City Collector shall hereafter collect license taxes as herein provided, from any person in the City of Glasgow, Missouri, engaged in operating as a retail merchant, and it shall be unlawful for any person to engage in business as a retail merchant in the City of Glasgow, Missouri, 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.
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.
[CC 1993 § 54.030]
Every person engaged in business in the City of Glasgow, Missouri, as a retail merchant, shall, on January 1, 1947, and on or before January 15 of each succeeding year, and every person thereafter entering business in the City as a retail merchant shall, upon the date of such entry, and on or before January 15 of each succeeding year, obtain from the Collector of said City a license therefor, and shall pay to said City Collector a license tax in the amount set out in Section 605.240.
[CC 1993 § 54.031]
A. 
At the time of renewal of the City of Glasgow, Missouri, business license, each applicant shall produce evidence of compliance with Chapter 287, RSMo., in the form of a certificate insurance showing plainly the business' adequate coverage for workers' compensation which will be photocopied and filed with the City Clerk.
1. 
Affidavit Replacing Certificate, When. If a business license applicant does not fall under the provisions of Chapter 287, RSMo., they shall produce a signed writing stating the same which will be copied and filed with the City Clerk.
2. 
Penalty. Any applicant who fails to comply with the above two (2) provisions of this Section shall be denied his/her business license until he/she furnishes a certificate of insurance or a signed writing evidencing the lack of need for such certificate. It is unlawful, pursuant to Section 287.128, RSMo., for any applicant to provide fraudulent information pursuant to this Section.
[CC 1993 § 54.040]
On or before the 15th day of each April, July, October and January hereafter, excepting only January 1947, every licensee hereunder shall file with the City Collector, upon a form to be provided by the Collector, a sworn statement setting out in dollars his/her gross total receipts from sales of goods, wares and merchandise in his/her retail merchandise business for the three-month period ending fifteen (15) days before the date of filing such report. Upon the filing of each report required hereunder, the licensee shall forthwith pay to the City Collector a license tax in a sum equal to one dollar and twenty cents ($1.20) for each one thousand dollars ($1,000.00) or fraction thereof of his/her total gross receipts from such sales during the period covered by such report; provided, however, that each licensee shall, upon the first fifteen dollars ($15.00) of the license tax due hereunder in any calendar year, receive credit for the fifteen dollars ($15.00) paid at the time of obtaining the license. Provided, further, that where any person engaged in the retail merchandise business sells any goods, wares or merchandise for the sale or dealing in which a license is required shall not be required to include the receipts from such sales of the goods, wares or merchandise for which such separate license is required in any report hereunder, or to pay any license tax hereunder because of such sales.
[CC 1993 § 54.050]
Said license shall bear the date of issuance, shall recite the name of the person to whom issued, the fact that it is a retail merchant's license, the amount of the initial payment made therefor, shall be signed by the Mayor and the City Clerk of the City, shall be countersigned by the City Collector and shall otherwise be in the form designated by the Mayor of the City of Glasgow, Missouri.
[CC 1993 § 54.060]
Any license granted hereunder shall immediately and automatically become void upon failure of any licensee to make report or pay any additional license tax herein provided to be paid, at the time herein provided, and shall also become void in the event the licensee ceases engaging in the licensed business in this City. The City Collector shall not issue any license hereunder to any person who, in the past, has failed to make any report or pay any license tax hereunder, until such default shall be made good.
[CC 1993 § 54.070]
Should any licensee discontinue at any time, he/she shall, upon the date of such discontinuance, submit his/her report, under oath, to the City Collector, showing his/her total gross receipts from sales, as above required, from the date of issuance of his/her license, or from the end of the period covered by his/her last report, as the case may be, to the date of such discontinuance, and the tax as determined thereon shall be immediately due, and he/she shall pay same forthwith. No tax paid hereunder shall be refunded unless herein expressly authorized.
[CC 1993 § 54.080]
The acceptance and receipt by the City Collector from any licensee of any amount of license tax, based on the report of such licensee at any time, shall not prevent the City Collector or the City from thereafter collecting the true amount of the tax due, if a smaller amount than actually due was reported or paid. The failure or refusal of any person engaged in business as a retail merchant to procure a license as required herein, or to make any report as required herein, shall not affect the right of the City, its officers or agents to collect any license tax which such person should have paid, under the terms and provisions of this Article, or to make any examination of the books and records of such person, as hereinafter provided.
[CC 1993 § 54.090]
The Mayor of Glasgow, Missouri, and his/her assistants, and any public accountant or accountants selected by the Mayor, shall have the right at all reasonable times during business hours to make such examination and inspection of the books, documents, contracts, records and vouchers of such licensee, including duplicates of sales tax reports to the State of Missouri, as may be necessary to determine the correctness of any report filed by licensee hereunder, or the amount of tax due if no report was filed. It shall be unlawful for any licensee, or any agent or employee of a licensee, to refuse permission to the Mayor, his/her assistants or the accountants of the City to inspect the books, documents, accounts, contracts, records and vouchers of the licensee, including duplicates of sales tax reports to the State of Missouri, and it shall be unlawful for any licensee, or any agent or employee of a licensee, to hinder or obstruct in any manner said Mayor, his/her assistants, or the accountants of the City, in any such inspection and any licensee or agent or employee of such licensee so doing shall be deemed guilty of an ordinance violation and, upon conviction therefor, shall be punished as hereinafter provided.
[CC 1993 § 54.100]
No officer or employee of the City of Glasgow, Missouri, shall disclose to anyone other than an officer, employee or agent of such City, and then only in the performance of his/her duty, the amount of gross receipts from sales as set out in any report made hereunder, or the amount of tax paid by any licensee hereunder, except as may be required in a court proceeding.
[CC 1993 § 54.110]
No license issued under the terms of this Article or any other ordinance of the City of Glasgow, Missouri, shall be issued to any applicant therefor who at the time owes delinquent license, personal or merchants taxes to the City of Glasgow, Missouri, until all such delinquent taxes have been paid.
[CC 1993 § 54.120]
If any licensee hereunder shall fail to pay any tax due hereunder at the time due, as a penalty for such delay such delinquent tax shall bear interest at the rate of six percent (6%) per annum until same is fully paid.
[CC 1993 § 54.130]
The payment by any person of any license tax herein provided to be paid shall not authorize such person to engage in the City of Glasgow, Missouri, in any other business, occupation, profession, trade or agency for which a license is required by any other ordinance of said City, without having first procured and paid for a license for such other business, occupation, profession, trade, or agency, unless expressly permitted so to do by the terms of this or some other ordinance of said City.
[CC 1993 § 54.140]
No license hereunder shall be issued until the amount of the license tax prescribed therefor shall be paid to the City Collector or his/her authorized agent, and 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.
[CC 1993 § 54.150]
Any person who, as agent or employee of any other person, shall knowingly be employed in or assist in the conduct of any retail mercantile business in the City of Glasgow, Missouri, upon which a license has not been procured or upon which a license tax has not been paid, as herein provided, shall be deemed guilty of an ordinance violation.
[CC 1993 § 54.500; Ord. No. 2947, 11-12-2001; Ord. No. 2948, 11-12-2001]
As used in this Article, the following terms shall have the meanings indicated:
PERSON
When used in this Article, shall include any individual, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination, acting as a unit and the plural as well as the singular number.
[CC 1993 § 54.510; Ord. No. 2947, 11-12-2001; Ord. No. 2948, 11-12-2001]
There is hereby levied, and the City Collector shall hereinafter collect, as herein provided, a license tax from any person engaged in the City of Glasgow, Missouri, in any business, occupation, profession, trade, or any agency hereinafter named, in the respective amounts specified herein.
[CC 1993 § 54.520; Ord. No. 2947, 11-12-2001; Ord. No. 2948, 11-12-2001]
All licenses issued hereunder shall show the amount paid for same, the purpose for which issued, the person to whom issued, the date issued, the period of duration, and shall be otherwise in such form as may be devised by the Mayor of this City, and all such licenses shall be delivered to the City Collector of the City, in blank, signed by the Mayor and City Clerk and countersigned by the City Collector.
[CC 1993 § 54.530; Ord. No. 2947, 11-12-2001; Ord. No. 2948, 11-12-2001]
Every person to whom a license is issued under the provisions of this Article or any other ordinance of the City, shall keep the same conspicuously posted in his/her place of business, if he/she has a place of business.
[CC 1993 § 54.540; Ord. No. 2947, 11-12-2001; Ord. No. 2948, 11-12-2001]
It shall be the duty of the Collector of this City to collect all monies for licenses issued under the provisions of this Article of any other ordinance of this City, and the said Collector shall keep an accurate register of all licenses issued under the provisions of such ordinances, in such form as will clearly show what licenses are in force, to whom issued, the businesses for which issued, and the amount paid.
[CC 1993 § 54.550; Ord. No. 2947, 11-12-2001; Ord. No. 2948, 11-12-2001; Ord. No. 3497, 4-24-2023]
The amount of the annual license tax shall be thirty-five dollars ($35.00) per year on all merchants, businesses, trades, and vocations. This amount represents the time and expense incurred by the City to issue or renew the license. All licenses shall be due and payable at the time of initial application for a license and prior to commencing operations or business activity within the City and thereafter on or before the first day of July of each year. All licenses, regardless of when issued, shall expire on the 30th day of June each year.
[CC 1993 § 54.560; Ord. No. 2947, 11-12-2001; Ord. No. 2948, 11-12-2001]
No license granted under the provisions of this Article shall be transferable, and no person having a City license issued hereunder and retiring from the licensed occupation shall have any part of such license tax refunded to him/her.
[CC 1993 § 54.570; Ord. No. 2947, 11-12-2001; Ord. No. 2948, 11-12-2001]
It shall be unlawful for any person to exercise, carry on, or engage in any of the following occupations, professions, trades, businesses, or agencies in the City of Glasgow, Missouri, without first having obtained a license therefor, as herein provided, and having first paid the license tax therefor, as hereinafter provided, and the charge for such license shall be respectively as follows, to wit:
Auctioneers
$15.00
Automobile agents and/or dealers
$15.00
Automobile garage and/or repair shop
$15.00
Banks, having capital not in excess of $50,000.00
$250.00
Banks, having capital in excess of $50,000.00
$400.00
Bed-and-breakfast
$5.00 per guest room
Mobile savings and loan association agency
$150.00
Savings and loan agency office
$200.00
Boxing and sparring exhibitions, per day
$10.00
Beauty shops and barbershops
$25.00
Bowling alleys, for the first alley
$10.00
For each additional alley
$5.00
Brokers
$25.00
Butchers, not in connection with a grocery
$25.00
Dance halls, public
$50.00
Dry-cleaning establishments
$15.00
Express company agencies
$25.00
Feed and seed stores, cooperative
$200.00
Feed and seed stores, other than cooperative
$20.00
Fortune-tellers, per day
$5.00
General contracting (plumbers, carpenters, painters, handymen, tree surgeons, electricians, and other persons of similar nature, contracting for any work as a tradesman)
$25.00
Hackmen
$5.00
Hawkers
$25.00
Hotels, per guest room
$1.00
Insurance agencies and/or agents, other than life insurance
$40.00
Insurance companies
$10.00
Life insurance agencies and/or agents, resident
$20.00
Life insurance agencies and/or agents, non-resident
$50.00
Life insurance companies
$10.00
Loan agents
$100.00
Lumber mills
N/A
Merchants
$15.00
Monument dealers
$15.00
Moving picture shows
$50.00
Operation of coin-operated mechanical amusement devices of a type either designed to produce music of that popularly known as "pinball" machine, for each machine
$10.00
Pawnbrokers
$25.00
Peddlers
$25.00
Photographers
$15.00
Plumbers
$25.00
Public boardinghouse
$11.00
Public pool and billiard tables:
For first table
$25.00
For each additional table
$5.00
Real estate agents
$15.00
Restaurants, if beer is sold
$25.00
If beer is not sold
$25.00
Additional fee, rest-bar and package liquor Sunday sales license
$100.00
Stockyards
$50.00
Street exhibitions
$25.00
[CC 1993 § 54.575; Ord. No. 2912, 3-13-2000]
It shall be unlawful for any person to engage in the occupation of renting spaces to set up or park mobile homes within the City of Glasgow, Missouri, without first having obtained a license therefor, as provided herein for other licenses for carrying on businesses within the City, and having first paid the license tax of three dollars ($3.00) per parking pad to be paid on a yearly basis.
[CC 1993 § 54.580]
Any occupation herein designated as subject to license, which involved the sale at retail of any particular goods, wares, or merchandise, at any store, stand, or place in the City, shall only be held to include such persons engaged in such occupation who deal in such particular goods, wares, or merchandise to the substantial exclusion of any other kinds of goods, wares, or merchandise. And such persons so subject to license hereunder are declared not to be retail merchants within the meaning of any retail merchant's license ordinance now or hereafter in force.
[CC 1993 § 54.590]
Every person managing or giving any public masquerade, ball or dance, for gain or profit, within the City, except in a duly licensed dance hall, shall pay the license tax of ten dollars ($10.00) for each such entertainment; and every person owning, managing, giving, or controlling any theatrical, operatic, or other similar exhibition, or any show or amusement or entertainment not already hereinbefore designated or hereafter designated, or concert, or public lecture, or public exhibition or ventriloquism, or of spirit rapping, or of other spiritualistic demonstration, or of mind reading, or of legerdemain, or of slight-of-hand tricks, at any place within the City other than at a regularly licensed moving picture house, or regularly licensed public hall, shall pay a license tax of ten dollars ($10.00) for each and every such entertainment; provided that nothing in this Section contained shall be construed as applying to any amateur or purely charitable performance.
[CC 1993 § 54.600]
The payment by any person of any license tax herein provided to be paid shall not authorize such person to engage in the City of Glasgow, Missouri, in any other business, occupation, profession, trade or agency for which a license is required, by this or any other ordinance of said City, without first having procured and paid for a license for such other business, occupation, profession, trade or agency, unless expressly permitted so to do by the terms of this or some other ordinance of said City.
[CC 1993 § 54.610]
No license hereunder shall be issued until the amount of the license tax prescribed therefor shall be paid to the City Collector or authorized agent, and 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.
[CC 1993 § 54.620]
Any person who, as agent or employee of any other person, shall knowingly be employed in and assist in the conduct of any business, occupation, profession, trade or agency, hereinbefore enumerated, in the City of Glasgow, Missouri, upon which a license tax has not been paid, as herein provided, shall be deemed guilty of an ordinance violation.
[CC 1993 § 54.630]
A. 
A bed-and-breakfast establishment is a dwelling unit where travelers, for compensation, are lodged for sleeping purposes with a morning meal provided. A bed-and-breakfast establishment shall be carried on entirely within a dwelling by a member of the family residing in the dwelling, shall clearly be incidental and secondary to the use of the dwelling unit for residential purposes, and shall conform to the following standards and provisions:
1. 
No other type of occupation or profession shall be conducted within the building where the bed-and-breakfast establishment is located.
2. 
One (1) sign shall be permitted which shall be a rectangular, unanimated, non-illuminated, flat or window sign on the dwelling and having surface dimensions not exceeding two (2) feet on any side.
3. 
No meals, except for breakfast, may be served. No cooking by guests shall be permitted.
4. 
Meals may be served only to overnight guests.
5. 
Each guest room shall contain a functioning smoke detector.
6. 
The establishment shall have no more than four (4) guests rooms.
7. 
Guest rooms shall be rented on a daily basis and for no more than fourteen (14) consecutive days to any particular guests.
8. 
The owner must comply with all other City zoning and safety ordinances as well as all County, State and Federal laws, rules or regulations applying to the operation of the lodging establishment.
9. 
Off-street parking will be required for all guests. The bed-and-breakfast establishment shall provide one (1) off-street parking space for each guest room.
10. 
All guest rooms used for guests shall be part of the primary residential structure. No exterior alterations, other than those necessary to insure the safety of the guests, shall be made to any building.
11. 
Each facility will be inspected and approved by the City's Building Inspector prior to a businesses' license being issued to the owner.