City of Parsons, KS
Labette County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Commission of the City of Parsons as §§ 11-101 to 11-111, 11-114 to 11-117, 11-119, 11-120, 11-122 and 11-123 of the 1963 Code (Ch. 14, Art. II of the 1985 Code). Amendments noted where applicable.]
No person shall conduct, pursue, carry on or operate any calling, trade, profession or occupation in this City named in Article II of this chapter without first paying in advance to the City Clerk the required license tax.
State law reference — Municipal taxation generally, Kan. Const. Art. 5, § 12; K.S.A. § 12-137 et seq.
All licenses required by this chapter shall be issued by the City Clerk upon payment to him of the required license tax. All licenses shall be signed by the Mayor and attested by the City Clerk, and the City Clerk shall affix the Corporate Seal of the City thereto. A license shall be dated on the day it is issued and shall state the name of the applicant, the kind of business he desires to engage in, the amount paid and the time said license shall expire.
The City Clerk shall, under the direction of the Director of Finance, keep a book in which shall be entered the name of each and every person licensed, his address, the date of the license, the purpose for which it is granted, the amount paid therefor and the time when the same shall expire.
Unless otherwise expressly provided herein, each person beginning business in the first half of the year shall pay the full amount of the license, and each and every person beginning after the first half of the year shall have expired shall be required to pay 1/2 the regular license fee. An affidavit by the applicant stating when such person or corporation began business shall accompany the payment and shall be filed with the City Clerk. Unless otherwise expressly provided herein, license taxes enumerated in this chapter which provide for a term of one year may be paid semiannually in advance; other licenses having a term of six months or less shall be paid in full in advance. All licenses issued under this chapter shall expire and terminate on the last days of June and December of each year, except such licenses as may be issued for a shorter period than six months and except where a yearly license is taken out, in which case such yearly license shall expire on the last day of December of each year.
No license issued hereunder shall be transferable or assignable.
Every license shall be posted in a conspicuous place in the place of business for which it is issued and shall be kept posted in such place during the time that it is in force.
No producer or grower, or his agents or employees, selling in the City farm or garden products or fruits grown by him in the state shall be required to pay any license fee or occupation tax imposed by any ordinance of the City, and he, his agents or employees are hereby exempted from the payment of any such fees or taxes, or the securing of a license, provided that the City Clerk may require an affidavit of any person claiming an exemption hereunder of the facts tending to show such exemption.
State law reference — Required exemption, K.S.A. § 12-1617.
All persons claiming to be engaged in the sale of goods in such manner as to constitute interstate commerce and who would otherwise have to pay a license fee shall, before engaging in such business in this City, produce satisfactory evidence to the City Clerk showing that such business is actually interstate business.[1]
Editor's Note: Original § 14-24, Free licenses for veterans, which immediately followed this section, was deleted at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
[Amended by Ord. No. 3305]
Any license granted under the terms and provisions of this chapter may be revoked by the governing body if the licensee in the conduct of his licensed business violates any law of the state or ordinance of this City. If a license is revoked no part of the amount paid for the license shall be refunded by the City.
Conviction of the licensee in any court or the forfeiture of bond furnished by any licensee for his release pending the hearing of any case wherein the licensee is charged with having committed an offense under the law in the conduct of the business for which he obtained the license shall be sufficient evidence to authorize the governing body to revoke his license, and a certified copy of the judgment of the court showing such conviction or forfeiture shall be conclusive evidence of the same. In case of the revocation of the license, no new license shall be issued to such person or any person acting for or on his behalf for a period of six months thereafter.
The license tax for billiard or pool tables shall be $30 for the first table and $12.50 for each additional table, per year; no license shall be issued for less than six months.
The license tax for circuses and shows shall be as follows:
One-ring circus: $25 per day.
Each additional ring: $25 per day.
Side shows: $5 per day, each.
The license tax for merry-go-rounds, steam swings, riding galleries, all tent and street shows, museums and entertainments upon or adjacent to the streets of the City and not otherwise named in this article shall be $10 per day or $25 per week.
All transient shows, museums and entertainments in any tent or building in the City not otherwise named in this article shall pay a license tax of $5 per day or $25 per week.
Every person having or maintaining a photographic studio or gallery in the City shall pay a license tax of $10 per year for each and every studio or gallery operated by him in the City.
Each agent and solicitor for photographs or the enlargement of photographs, or the selling of coupons therefor, traveling about the City in pursuit of such business, or in any manner soliciting therefor in the City, shall pay a license tax of $5 per day.