[R.O. 2012 § 605.010; CC 1981 § 605.010; Ord. No. 600 §§ 3, 36, 60, 78, 8-31-1956; Ord. No. 651 § 3, 2-7-1966]
As used in this Article, the following terms shall have these
prescribed meanings:
A person who sells, exposes or offers for sale any article
of any kind or character whatsoever.
Any person who is engaged in the production of some article,
thing or object by skill or labor out of raw material and products
and who holds and purchases personal property for the purpose of adding
to the value thereof by manufacturing, refining or combining different
materials to produce a new and completed product, provided that nothing
in this definition shall be construed to apply to any licensed merchant
who may manufacture articles which are exclusively sold at his/her
store, stand or place of business at retail, nor shall it apply to
any painter, shoemaker, carpenter, blacksmith or other mechanics whose
finished products are the result of his/her own labor alone.
Any person who shall deal in the selling of goods, wares
and merchandise at any stand, store or place occupied for that purpose
in the City of Portageville, Missouri.
Any individual, firm, copartnership, association of persons
or corporation and shall include the plural as well as the singular
of such term.
[R.O. 2012 § 605.020; CC 1981 § 605.020; Ord. No. 600 § 2, 8-31-1956; Ord. No. 651 § 2, 2-7-1966]
It shall be unlawful for any person, firm, copartnership, association
of persons or corporation to enter into or carry on or engage in any
of the following trades, things, vocations, callings, occupations
or businesses or to do or operate any of the things hereinafter mentioned
without first having obtained a license therefor as hereinafter provided
and the charges therefor and for the issuance thereof, the following
amounts and charges shall be made, which shall have been fully settled
and paid before said license shall be issued.
[R.O. 2012 § 605.030; CC 1981 § 605.030; Ord. No. 600 § 110, 8-31-1956; Ord. No. 651 § 5, 2-7-1966]
No license issued by virtue of this Article or any ordinance
of this City shall authorize any person to deal in the selling of
goods, wares and merchandise or other articles at more than one (1)
place within the City of Portageville, Missouri, at the same time
nor for a longer period than one (1) year.
[R.O. 2012 § 605.035]
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.
[R.O. 2012 § 605.040; CC 1981 § 605.040; Ord. No. 600 § 111, 8-31-1956; Ord. No. 651 § 6, 2-7-1966]
Every license issued by virtue of any requirement or provision
of this Article or any Section thereof shall be signed by the City
Clerk of Portageville, Missouri, who shall affix thereto the corporate
Seal of said City and the City Collector of said City shall countersign
said license. No license shall be issued to any person until the amount
prescribed therefor shall have been paid to the City Collector and
no license shall in any case be assigned or transferred to another
person. All licenses issued by virtue of this Article or any Section
thereof shall expire on either April 30 or October 31, except as herein
otherwise provided and, except as herein otherwise provided, shall
be issued upon May 1 of any year for a term of six (6) months at one-half
(1/2) yearly charge to expire on October 31 of the same year or shall
be issued upon May 1 of any year for a term of one (1) year at yearly
charge to expire on April 30 of the following year or shall be issued
on November 1 of any year for a term of six (6) months at one-half
(1/2) yearly charge to expire on April 30 of the following year or
shall be issued on November 1 of any year for a term of one (1) year
at yearly charge to expire on October 31 of the following year. Provided,
when any person applies for a license under this Article or any Section
thereof, other than for a per day or per week license after May 1
or November 1, the license shall be written for the remaining portion
of a six-month term at the proportionate amount that the unexpired
term bears to the whole, the fractional part of a month being counted
as a whole month and all such licenses shall expire either on April
30 or October 31 after issuance.
[R.O. 2012 § 605.050]
No license issued under the provisions of this Article 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.
[R.O. 2012 § 605.060]
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 Portageville.
[R.O. 2012 § 605.070; CC 1981 §§ 605.050,
605.060; Ord. No. 600 §§ 112
— 113, 8-31-1956; Ord. No. 651 §§ 7 — 8, 2-7-1966]
A license record shall be kept by the City Collector which shall
show the name of the person, the amount of the license and the expiration
date of same. When properly issued and recorded, the City Collector
shall make prompt collections thereof.
[R.O. 2012 § 605.080; CC 1981 § 605.070; Ord. No. 600 § 114, 8-31-1956; Ord. No. 651 § 9, 2-7-1966]
All monies received by the City Collector as license fees and
all other monies collected under this Article shall be placed to the
credit of the General Revenue Fund.
[R.O. 2012 § 605.090; CC 1981 § 605.080; Ord. No. 600 § 115, 8-31-1956; Ord. No. 651 § 10, 2-7-1966]
It is hereby made the duty of every person receiving and having
a license for any business, occupation, trade or vocation of whatever
kind or character in this City to keep said license at all times posted
up in full view in a conspicuous place at and in his/her place of
business.
[R.O. 2012 § 605.100; CC 1981 § 605.160; Ord. No. 516 §§ 1 —
4]
A.
No license or permit provided for or required under any ordinance
of the City of Portageville, Missouri, shall hereafter be issued by
any officer thereof to any person, association of persons, copartnership
or corporation until the City tangible personal property tax and merchant's
and manufacturer's ad valorem tax of applicant for the preceding
calendar year shall first have been paid.
B.
Any officer of this City having authority to issue any license or
permit required by ordinance shall prior to issuing any such license
or permit request the City Collector to determine if the applicant
for such license or permit owes to the City any unpaid tangible personal
property taxes or merchant's and manufacturer's ad valorem
taxes for the preceding calendar year and it shall be the duty of
the City Collector to furnish such information to such officer.
C.
Drivers' licenses, dog licenses, dog registration and bicycle
licenses are hereby excepted from the provisions of this Section and
as to such the provisions hereof shall not apply.
D.
No officer of this City shall issue any permit or license required
by any ordinance of this City to any applicant who owes the City any
of the aforementioned taxes for the preceding calendar year.
[R.O. 2012 § 605.110; CC 1981 § 605.090; Ord. No. 115 § 1, 4-13-1909; Ord. No. 600 §§ 4
— 35, 37 — 53, 55 — 59, 61 — 97, 99 —
108, 8-31-1956; Ord. No.
637 § 54A, 8-5-1962; Ord. No. 651 § 4, 2-7-1966; Ord. No. 865]
A.
There is hereby levied, assessed and fixed a license or occupation
tax upon the various certain vocations, callings, trades, persons,
things, occupations and businesses, within the City of Portageville,
Missouri, as hereinafter in this Article mentioned and set out, and
the same shall be licensed, taxed and regulated as provided in this
Article.
1.
A General Dealer In Articles And Things Or General Merchandise
Store. Upon any general dealer in articles and things or general merchandise
store the sum of seventy-five dollars ($75.00) per year. A general
dealer in articles and things is a dealer who is engaged in the selling
or offering for sale of more than three (3) lines of staple articles
or things. A general merchandise store is a store operated by a person
engaged in the selling or offering for sale of more than three (3)
lines of staple goods, wares and merchandise. Such a license shall
authorize a general dealer to sell any articles or things which under
the law he/she is permitted to sell. Such a license shall authorize
the operator of a general merchandise store to sell goods, wares and
merchandise of any kind, except drugs and intoxicating liquors.
2.
Agents For Laundries. Upon a laundry agent at a regular place
of business or stand the sum of ten dollars ($10.00) per year.
3.
Agents For Monuments. Upon agents for monuments the sum of ten
dollars ($10.00) per year.
4.
Agents For Musical Instruments. Upon an agent for any musical
instrument the sum of ten dollars ($10.00) per year.
5.
Agents For News Agency. Upon a license as a news agent the sum
of ten dollars ($10.00) per year.
6.
Agents For Nursery Stock. Upon an agent for any nursery stock
the sum of ten dollars ($10.00) per year.
7.
Agents For Ready-To-Wear Clothing. Upon an agent or agency for
ready-to-wear clothing the sum of twenty-five dollars ($25.00) per
year.
8.
Agents For Sewing Machines. Upon sewing machine agents the sum
of ten dollars ($10.00) per year.
9.
Agents For Tailor-Made Clothing. Upon an agent or agency for
tailor-made clothing the sum of ten dollars ($10.00) per year.
10.
Appliance Store, Household — Exclusive. Upon any store
dealing in and selling or offering to sell exclusively electric, gas
or oil household appliances such as stoves, washing machines, irons,
radios, frigidaires, iceboxes of any kind and deep freezers the sum
of twenty-five dollars ($25.00) per year.
11.
Army And Navy Stores. Upon each army and navy store the sum
of twenty-five dollars ($25.00) per year.
12.
Auction Or Traveling Store (When Maintaining An Office Within
The City). Upon any person engaged in operating an auction or traveling
store the sum of five dollars ($5.00) per day. Any person who shall
hereafter engage temporarily in business at a stand or store in this
City for the purpose of selling or disposing of a special stock of
goods, wares and merchandise brought into this City for the purpose
of selling the same by auction or by advertisement of fire sale or
bankrupt sale on the lottery plan or by sale of any kind indicating
that such business is of a temporary nature shall be deemed a merchant
carrying on a traveling or auction store business.
13.
Auctioneer (When Maintaining An Office Within The City):
a.
Upon an auctioneer who engages or offers to engage in the business
of auctioneering the sum of three dollars ($3.00) per day. "Auctioneer"
includes any person who shall sell or offer to sell any goods, wares
or merchandise or any real or personal property or any interest therein
at public outcry to the highest bidder for a fee or commission.
b.
This definition and license fee shall not apply to any licensed
merchant who himself/herself conducts an auction sale of his/her own
goods, wares and merchandise on the premises of his/her store.
14.
Auto Parts And Accessories Dealers. Upon each dealer in auto
parts and accessories the sum of twenty-five dollars ($25.00) per
year. An auto parts and accessories dealer is a person engaged in
the business of selling or offering to sell major automobile parts
and accessories in connection with another licensed business in a
building and who is not the operator of a regular auto parts store.
15.
Auto Parts Store. Upon an auto parts store the sum of twenty-five
dollars ($25.00) per year. An auto parts store is a store operated
by a merchant who is engaged in the selling of various and diverse
automobile and truck parts, tires and accessories.
16.
Automatic Self-Service Car Wash. Upon each automatic self-service
car wash the sum of twenty-five dollars ($25.00) per year.
17.
Automobile Dealer. Upon an automobile dealer the sum of twenty-five
dollars ($25.00) per year. An automobile dealer is any person engaged
in the business of selling or offering for sale new or used automobiles
or motor trucks in a regular storeroom or place of business or building
in this City.
18.
Automobile Dealer, Automobile Repair Shop And Major Auto Parts
And Accessories Dealer Combined. Upon each automobile dealer as defined
above who in connection with his/her business as an automobile dealer
operates an automobile repair shop and sells major auto parts and
accessories all combined at the same place of business the sum of
fifty dollars ($50.00) per year.
19.
Automobile Lot. Upon the operator of an automobile lot the sum
of twenty-five dollars ($25.00) per year. An automobile lot is a vacant
lot where a person is engaged in the business of buying, trading and
selling used automobiles and trucks.
20.
Automobile Repair Shop. Upon an automobile repair shop the sum
of twenty-five dollars ($25.00) per year. An automobile repair shop
is a place of business in a building where labor and work are done
for pay in repairing automobiles or motor trucks and where minor parts
and accessories may be furnished and charged for in doing such repair
work.
21.
Automobile Repair Shop And Dealer In Major Auto Parts And Accessories
Combined. The sum of forty dollars ($40.00) per year.
22.
Bakeries. Upon bakery shops the sum of ten dollars ($10.00)
per year.
23.
Banks. Upon a bank the sum of seventy-five dollars ($75.00)
per year.
24.
Barbershops. Upon barbershops the sum of five dollars ($5.00)
per barber chair used per year.
25.
Bean And Grain Storage Elevators. Upon each person operating
a bean or grain storage elevator the sum of twenty dollars ($20.00)
per year except holders of feed and seed licenses.
26.
Beauty Parlors Or Shops. Upon each beauty parlor or shop the
sum of twenty dollars ($20.00) per year.
27.
Bill — Posters. Upon every bill poster the sum of one
dollar ($1.00) per year. Every person who shall for hire post bills
or advertisements of any kind in places exposed to public view shall
be deemed a bill poster.
28.
Billiard And Pool Tables. Upon each billiard and pool table
set up for hire the sum of ten dollars ($10.00) per year.
29.
Blacksmith Shop. Upon each blacksmith shop the sum of one dollar
($1.00) per year.
30.
Bottled Gas Sellers. Upon each dealer engaged in the business
of selling so called bottled gas the sum of ten dollars ($10.00) per
year.
31.
Bowling Or 10-Pin Alley. Upon a bowling or 10-pin alley set
up for hire the sum of twenty-five dollars ($25.00) per year.
32.
Butchers Or Meat Markets — Wholesalers. Upon wholesale
butchers or meat markets the sum of twenty-five dollars ($25.00) per
year. A wholesale butcher or meat market is a person or place of business
selling or offering for sale fresh meats in quantities of one-fourth
(1/4) or more of carcasses or selling or offering to sell fresh meats
in any quantities to retail shops, stores or markets for the purpose
of resale.
33.
Butcher Shops Or Meat Markets Exclusively — Retail. Upon
butcher shops or meat markets exclusively selling at retail the sum
of twenty-five dollars ($25.00) per year. A butcher shop or meat market
is a place of business where fresh meats are cut, prepared and sold
or offered for sale at retail in quantities less than one-fourth (1/4)
of a carcass.
34.
Circus, Menagerie, Exhibitions, Etc. Upon each circus, menagerie,
exhibition, carnival, theatrical show, minstrel show, medicine show
and all other shows of any kind or character, except moving picture
shows and wrestling and boxing and sparring exhibitions, the following
license is levied, to wit:
a.
Upon all menageries or circuses or circuses and menageries the
sum of twenty-five dollars ($25.00) per day.
b.
Upon all wild west shows the sum of twenty-five dollars ($25.00)
per day.
c.
Upon all dog and pony shows the sum of ten dollars ($10.00)
per day.
d.
Upon all carnivals the sum of fifty dollars ($50.00) per week.
e.
Upon a museum the sum of ten dollars ($10.00) per week.
f.
Upon panoramas the sum of ten dollars ($10.00) per week.
g.
Upon vaudeville shows the sum of five dollars ($5.00) per day.
h.
Upon all minstrel shows the sum of five dollars ($5.00) per
day or twenty-five dollars ($25.00) per week.
i.
Upon all theatrical shows the sum of twenty-five dollars ($25.00)
per week.
j.
Upon all medicine shows the sum of ten dollars ($10.00) per
day in addition to any license required for selling any article or
product offered for sale by it.
k.
Upon all open air gymnastic exhibitions the sum of five dollars
($5.00) per day.
l.
Upon any other kind of show or exhibition the sum of five dollars
($5.00) per day which is not excepted in this Article.
m.
Provided that no license shall be required for any vaudeville
acts or similar acts put on as a part of the regular show by a licensed
moving picture theater.
35.
Clothes Cleaners And Pressers. Upon clothing cleaning and pressing
establishments the sum of twenty dollars ($20.00) per year.
36.
Coal Or Coal And Ice Dealer Combined. Upon each coal or coal
and ice dealer combined having a regular place of business in a building
in this City the sum of thirty dollars ($30.00) per year. Coal only
twenty dollars ($20.00) per year.
37.
Coal Peddler — Transient. Upon each transient coal peddler
not having a regular place of business in a building in this City
the sum of twenty dollars ($20.00) per year.
38.
Cooling And Heating Contractors. Upon each contractor who engages
in installing heating or cooling systems in stores and residences
in this City the sum of twenty-five dollars ($25.00) per year.
39.
Cooling And Heating Dealers. Upon each dealer operating a place
of business and engaged in selling and installing heating or cooling
systems in stores and residences the sum of twenty-five dollars ($25.00)
per year.
40.
Cotton Compress. Upon each cotton compress the sum of fifty
dollars ($50.00) per year.
41.
Cotton Gin. Upon each cotton gin the sum of fifty dollars ($50.00)
per year.
42.
Day-Care And/Or Child-Care Facilities. Upon each day-care and/or
child-care facility, the sum of twenty-five dollars ($25.00) per year.
43.
Dealers In Farm Machinery, Tractors And Farm Implements. Upon
each dealer in farm machinery, tractors and farm implements the sum
of fifty dollars ($50.00) per year.
44.
Dealers In Fresh Fish Exclusively. Upon dealers in fresh fish
exclusively the sum of eleven dollars ($11.00) per year.
45.
Dealers In Hides, Wool, Junk, Poultry And Produce. Upon all
dealers in hides, wool, junk, poultry and produce the sum of ten dollars
($10.00) per year.
46.
Dealers In Horses, Mules And Livestock. Upon all dealers in
horses or mules or livestock the sum of ten dollars ($10.00) per year.
47.
Dealers In Paints And Wallpapers Exclusively. Upon all dealers
in paints, wallpapers and accessories relating thereto exclusively
the sum of twenty-five dollars ($25.00) per year.
48.
Dray And Transfer Business. Upon every motor truck used and
operated as a dray, baggage or freight transfer or for any general
hauling, draying or transfer or trucking for hire the sum of eleven
dollars ($11.00) per year.
49.
Dray Wagon. Upon every dray wagon the sum of eleven dollars
($11.00) per year.
50.
Drug Stores. Upon drug stores the sum of thirty-five dollars
($35.00) per year. A drug store is defined to be a place of business
wherein drugs and medicines are sold both compounded and uncompounded
and unmixed medicinal substances.
51.
Drug Stores With Soda Fountains. Upon drug stores with soda
fountains the sum of fifty dollars ($50.00) per year.
52.
Electric Shops. Upon each electric shop conducted for wiring
houses and electric repair work the sum of ten dollars ($10.00) per
year.
53.
Express Company. Upon each railroad express company the sum
of twenty dollars ($20.00) per year.
54.
Feed And Seed Store. Upon any person operating a feed and seed
store the sum of twenty dollars ($20.00) per year.
55.
Filling Stations. Upon each filling station engaged in the selling
of gasoline, coal oil, motor oils, greases, tires and tubes and minor
motor vehicle accessories the sum of thirty-one dollars ($31.00) per
year.
56.
Florist Shops. Upon each florist shop the sum of eleven dollars
($11.00) per year.
57.
Frozen Food Locker. Upon each person conducting a frozen food
locker to wit, a cold storage plant where meats and foods are stored
for hire the sum of ten dollars ($10.00) per year.
58.
Furniture And Household Appliance Store Combined. Upon any person
operating a furniture store where furniture and household appliances
such as electric, gas or oil washing machines, irons, radios, frigidaires,
iceboxes of any kind and deep freezers are sold the sum of fifty dollars
($50.00) per year.
59.
Furniture Store. Upon any person operating a furniture store
where both new and used furniture and stoves are sold the sum of twenty-five
dollars ($25.00) per year.
60.
Furniture Store — New Only. Upon any person operating
a furniture store where only new furniture and stoves are sold the
sum of twenty-five dollars ($25.00) per year.
61.
Furniture Store — Secondhand Exclusive. Upon any person
operating a furniture store where only used furniture or used furniture
and stoves are sold the sum of twenty-five dollars ($25.00) per year.
62.
Grocery Store And Bottled Soft Drinks — Exclusive. Upon
any person operating a grocery store engaged exclusively in selling
groceries and bottled soft drinks the sum of thirty-five dollars ($35.00)
per year.
63.
Grocery Store And Meat Market — Combined. Upon any person
operating a grocery store where groceries and bottled soft drinks
and fresh meats are cut and sold the sum of fifty dollars ($50.00)
per year.
64.
Hardware And Appliance Store Combined. Upon any person operating
a combined hardware and household appliance store where hardware articles
and electric, gas or oil household appliances such as frigidaires,
washing machines, iceboxes of any kind, radios and deep freezers are
sold the sum of fifty dollars ($50.00) per year.
65.
Hardware Store, Appliance And Furniture Store Combined. Upon
any person operating a combined hardware and household appliances
and furniture store the sum of seventy-five dollars ($75.00) per year.
66.
Hardware store — Exclusive. Upon any person operating
a store selling only hardware articles and stoves the sum of twenty-five
dollars ($25.00) per year.
67.
Hawkers. Upon each hawker the sum of ten dollars ($10.00) per
day. A hawker is defined to be any person other than an auctioneer
who sells or offers to sell goods, wares and merchandise by public
outcry.
68.
Hot Tamale Vendors. Upon each hot tamale vendor the sum of two
dollars and fifty cents ($2.50) per six (6) months.
69.
Hotels. Upon any hotel or motel the sum of twenty-five dollars
($25.00) per year. Any person who keeps a house open for the reception
and accommodation of transient guests, whether meals are served or
not, and charges daily rates is hereby declared to be a hotelkeeper.
70.
House-To-House Canvasser. Upon each house-to-house canvasser
or peddler selling direct to consumer either direct from truck or
transport or taking orders and making delivery at a later date, except
produce grown by the seller, the sum of twenty-five dollars ($25.00)
per year.
71.
Hucksters. Upon each huckster the sum of ten dollars ($10.00)
per year. A huckster is defined to be any person selling produce,
grain, butter, meats, eggs, fowls or vegetables of any kind or character
by going about from place to place or by going upon the public streets
with any wagon, cart, automobile, truck or vehicle of any description
for the purpose of selling any of the above articles; provided, however,
that this definition shall not apply to any person who produces or
raises such articles described above by his/her own labor upon his/her
own premises in the State of Missouri.
72.
Jewelry Store And Repair Shop. Upon any person operating a jewelry
store and repair shop the sum of twenty-five dollars ($25.00) per
year.
73.
Insurance Agents (When Maintaining An Office Within The City).
Upon any insurance agent selling or offering to sell any life, fire,
accident, health or casualty or any other kind of insurance whether
occupying a regular place of business or not the sum of ten dollars
($10.00) per year.
74.
Insurance General And Real Estate Agency (When Maintaining An
Office Within The City). Upon any person conducting a general insurance
agency or loan and real estate agency together with a general insurance
agency at a regular place of business the sum of twenty-five dollars
($25.00) per year.
75.
Laundries. Upon each steam laundry or laundry of other type
or kind whether powered by steam or not the sum of one hundred ten
dollars ($110.00) per year.
76.
Lumberyards. Upon each lumberyard the sum of fifty dollars ($50.00)
per year.
77.
Lunch Counter. Upon each lunch counter operated the sum of twenty
dollars ($20.00) per year. A lunch counter is defined to be a place
where hamburgers, sandwiches and soft drinks are sold.
78.
Manufacturers. Upon all manufacturers except as otherwise provided
herein the sum of twenty-five dollars ($25.00) per year.
79.
Manufacturers — Oil Mills. Upon each oil mill manufacturing
products from cotton seed and soy beans or either the sum of fifty
dollars ($50.00) per year.
80.
Men's And Women's Furnishing Stores. Upon any person
operating a men's and women's furnishing store the sum of
twenty-five dollars ($25.00) per year. A men's and women's
furnishing store is a store dealing in ready-to-wear suits and clothing
for men and ready-to-wear suits, coats and dresses for women and shoes
for either.
81.
Men's Furnishing Store — Exclusive. Upon each men's
furnishing store dealing only in men's furnishings or men's
furnishings and shoes the sum of twenty-five dollars ($25.00) per
year.
82.
Moving Picture Show Or Theater. Upon each moving picture show
or theater the sum of fifty dollars ($50.00) per year.
83.
Newspaper Office Or Plant. Upon each newspaper office or plant
the sum of twenty-five dollars ($25.00) per year.
84.
Oil Dealers — Wholesalers. Upon each bulk plant of gasoline,
coal oil and fuel oil dealers selling at wholesale for the purpose
of resale the sum of fifty dollars ($50.00) per year.
85.
Oil Fuel Oil Dealer. Upon each fuel oil dealer selling at retail
to private homes in this City the sum of twenty-five dollars ($25.00)
per year.
86.
Opticians And Optometrists. Upon each optician or optometrist
the sum of eleven dollars ($11.00) per year.
87.
Other Dealers Or Merchants. Upon all other dealers or merchants
not particularly named or classified in this Article who engage in
the business of selling or offering to sell any articles or things
or goods, wares and merchandise at any regular stand, place, store
or lot the sum of twenty-five dollars ($25.00) per year.
88.
Peddlers. Upon each peddler the sum of ten dollars ($10.00)
per day. Whoever shall deal in the selling of patents, patent rights,
patent or other medicines, lightning rods, goods, wares and merchandise,
except pianos, organs, sewing machines, books, charts, maps and stationery,
agricultural and horticultural products, including milk, butter, eggs
and cheese, by going about from place to place to sell the same is
hereby declared to be a peddler.
89.
Photographers. Upon every person or establishment doing business
as a photographer the sum of twenty-five dollars ($25.00) per year.
90.
Popcorn Machine. Upon every person operating a popcorn machine
for the purpose of making popcorn to sell the sum of six dollars ($6.00)
per year.
91.
Plumbing Shop. Upon each plumbing shop conducted for doing plumbing
or plumbing repair work or person engaged in such work the sum of
ten dollars ($10.00) per year.
92.
Restaurant Or Cafe And Soda Fountain Combined. Upon each person
operating a restaurant or cafe combined with a soda fountain where
mixed soft drinks are mixed and sold the sum of forty dollars ($40.00)
per year.
93.
Restaurants Or Cafes. Upon each person operating a restaurant
or cafe the sum of twenty-five dollars ($25.00) per year. A restaurant
or cafe is a place or stand where meals, plate lunches, bottled soft
drinks, cigarettes, cigars, ice cream, tobacco and candies are or
may be sold.
94.
Shooting Galleries. Upon each shooting gallery the sum of twenty-five
dollars ($25.00) per year.
95.
Shoe Repair Shop. Upon each shoe repair shop the sum of ten
dollars ($10.00) per year.
96.
Skating Rinks. Upon each skating rink the sum of twenty-five
dollars ($25.00) per year.
97.
Soft Drink Boxes. Upon each soft drink box, mechanical or otherwise,
where soft drinks are dispensed in the bottle at retail and the owner
or person operating the place of business where such box is located
does not have a merchant's, saloon, restaurant or lunch counter
license the sum of ten dollars ($10.00) per year.
98.
Selling Secondhand Clothing Of Others On A Lot. Upon the business
of selling secondhand clothing of others on a lot the sum of eleven
dollars ($11.00) per year.
99.
Secondhand Clothing Store. Upon each secondhand clothing store
the sum of eleven dollars ($11.00) per year.
100.
Tank Gas Dealers. Upon each dealer engaged in the business of
selling and delivering butane or any other kind of gas confined in
tanks to places of business or residences in this City the sum of
twenty-five dollars ($25.00) per year.
101.
Telephone Company. Upon any person conducting a telephone system
in this City and supplying telephones at a charge the sum of one hundred
dollars ($100.00) per year.
102.
Undertaking Establishment. Upon each undertaking establishment
the sum of twenty-five dollars ($25.00) per year.
103.
Variety Or Novelty Store. Upon any person operating a variety
or novelty store the sum of twenty-five dollars ($25.00) per year.
104.
Vendors. Upon any person selling or offering to sell apples,
peaches, oranges, potatoes, bananas, melons, cabbages, fruit or produce
of any kind not grown by the seller in Missouri or any of them from
a wagon, truck, cart or vehicle of any kind on a lot the sum of two
dollars and fifty cents ($2.50) per day. Upon any person selling or
offering to sell any of the things or articles mentioned above in
a tent or room temporarily the sum of ten dollars ($10.00) per week.
105.
Women's Furnishing Store — Exclusive. Upon each women's
furnishing store dealing only in women's furnishings or women's
furnishings and shoes the sum of twenty-five dollars ($25.00) per
year.
106.
Wrestling, Boxing And Sparring Exhibitions. Upon each wrestling
or boxing and sparring exhibition the sum of ten dollars ($10.00)
per day.
107.
Wholesale Merchants. Upon each wholesale merchant the sum of
twenty-five dollars ($25.00) per year. A wholesale merchant is defined
to be any person, firm or corporation who sells or offers to sell
any goods, wares or merchandise of whatever kind or nature from a
place of business in this City to other persons for resale at retail.
[R.O. 2012 § 605.120]
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.
2.
Violation of the terms and conditions upon which the license
was issued.
3.
Failure of the licensee to pay any tax or obligation due to
the City.
4.
Any misrepresentation or false statement in the application
for a license required herein.
5.
Failure to display the license required herein.
Revocation of any license shall be in addition to any other
penalty or penalties which may be imposed pursuant to these provisions.
[R.O. 2012 § 605.130]
A.
In any case in which a complaint has been made to the Board of Aldermen,
or in which the Board of Aldermen have on their 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.
[R.O. 2012 § 605.140]
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.
