This ordinance is solely for the purpose of providing revenue
to defray a part of the expenses of the City of Mission Woods, Kansas,
and is not for the purpose of regulation.
For the purposes of this article the following terms, phrases,
words and their derivations shall have the meaning given herein.
The average number of persons employed daily in the applicant's
business for one year to be determined by ascertaining the total number
of hours of service performed by all employees in Mission Woods, Kansas,
during the previous year, and dividing the total number of hours of
service thus obtained by the number of hours of service constituting
a year's work of one full-time employee, according to the custom or
laws governing such employment. In computing the average number of
persons employed, fractions of numbers shall be excluded.
Includes businesses, trades, occupations, professions and
also callings rendering or furnishing a service: Provided, That the
name of business, trade, occupation, profession or calling may be
used, and when so used, shall refer to the particular business, trade,
occupation, profession or calling.
All persons engaged in the operation or conduct of any business,
whether as owner, any member of the owner's family, partner, agent,
manager, solicitor and any and all other persons employed or working
in said business.
The documents issued by the City acknowledging payment of
the required amount of tax, and stating the name of the licensee,
the kind of business and where located, the period which the tax covers,
such other matter as may be required and signed by the proper officer
or officers.
Any individual, partnership, corporation, firm, organization,
association, joint stock company or syndicate, who or which is engaged
in any business, trade, occupation or profession, or rendering or
furnishing any service for profit or livelihood and subject to the
provisions of this ordinance: Provided, That any individual in the
direct employ of any person licensed under the provisions of this
ordinance is not a person unless such individual operates as a subcontractor;
but if such individual performs any service or practices his skill
for compensation for any person other than his licensed employer,
he is a person and must pay the tax and obtain a license if such be
required by the terms of this ordinance.
An occupation tax or license fee for City revenue without
regulations upon and for the privilege of engaging in business as
herein defined.
The license period shall be from July first to July first in each year and the fee is required to be paid in one annual payment on the first day of July of each year. A penalty of 5% per month shall be added in case of failure to pay the required fees when due for each month or fraction thereof that the fees have remained unpaid. Persons or firms commencing business after the effective date of this ordinance shall, before beginning business, secure an occupational license in accordance with Section 8-202 of this chapter.
Any person shall, before engaging in any business or before
continuing such business after a license has expired, make application
for a license and pay the proper tax. Application shall be made to
the City Clerk, giving the name of the licensee and any other name
under which such business is to be conducted, the kind and address
of the business so licensed, and the interior square footage, average
number of persons employed, or such other information as may be necessary
to determine the amount to be paid. The City Clerk may, in his discretion,
cause an investigation to be made to verify the accuracy of the information.
There shall be no transfers of license from one person to another
except that where a business, including stock, if any, is sold and
the new owner continues the business at the same location and under
the same name, the license shall continue to expiration. If the holder
of a license moves a stock of goods from the location stated on the
license to another location and begins business at the new location,
he may return the license to the City Clerk and secure a substitute
license upon payment of a fee of $10 and any additional prorated amount
for the unexpired term, should a greater amount be required at the
new location.
Every person or firm commencing business shall first secure
an occupational license covering the period from the date from which
the business is to be started until the next succeeding July first.
The fee which would be payable on an annual basis shall be determined
as provided by this ordinance and the fee for this initial period
shall be determined by dividing the annual fee by 12 and multiplying
by the number of months or fraction thereof remaining to the next
July first.
(a)
All licenses, hereinbefore provided shall be issued by the City Clerk
upon payment of the proper sum to the City Clerk as hereinbefore set
forth. All licenses shall be signed by the Mayor, the City Clerk,
and by the City Treasurer, and the City Clerk shall affix thereto
the seal of the City.
(b)
The signatures of the Mayor and City Treasurer and the seal of the
City may be affixed by a printed, stamped, engraved or otherwise produced
facsimile in accordance with the provisions of K.S.A. 75-4001 et seq.
The City Clerk shall keep records in which shall be entered
the names of each and every person or firm licensed, his address,
the date of the license, the amount paid therefor, and the time when
the license shall expire; he shall give an annual report to the governing
body at the first meeting in August of each year.
All persons or firms doing business in a permanent location
are hereby required to have their license conspicuously displayed
in their place of business, and all persons or firms to whom licenses
are issued not having a permanent place of business are hereby required
to carry their licenses with them and any licensee shall present the
license for inspection when requested to do so by any officer of the
City.
(a)
Any persons firm or corporation who shall conduct or pursue in the
limits of the City any trade, profession, occupation or business for
which a license is required by the ordinance after a license should
have been obtained to conduct or pursue such trade, profession, occupation
or business without having obtained the same shall be deemed to do
so unlawfully.
(b)
Every person filing a false return shall be guilty of violating this
ordinance. Every person or firm shall file the application with the
City Clerk and pay the required tax on or before July first of each
year, or before commencing business.
(c)
Any employee of the City shall have a right to enter upon said premises
to determine square footage within the terms of this ordinance.
(d)
Any person violating any of the provisions of this ordinance shall
be deemed guilty of maintaining a public nuisance and shall be punished
as provided for such violation. Every day this ordinance is violated
shall constitute a separate offense.
When any firm or corporation engages in any kind of business
herein required to be licensed without first having obtained a license
as required, the manager, or local agent, or party in charge, may
be arrested and fined as provided above, and any member of a partnership,
or the party in charge of the business, shall be subject to the penalty
provided above.
Payment of fine does not pay tax: Civil Action. The payment
of fine or the serving of a jail sentence for failure to pay the tax
and secure a license shall not constitute payment of the tax nor excuse
the person from making payment, and the City may proceed by civil
action to collect the tax.
No refunds will be made of payments for occupation license tax
for any reason.
