(A) There is hereby levied on every merchant or manufacturer, or other person engaged in any business or occupation, wholly or partially within the city and enumerated in RSMo. § 94.270, a license fee in the amount of $25 per annum or as set forth in divisions (B) through (E) hereof if applicable, except that:
(1) No person following for a livelihood the profession or calling of minister of the gospel, teacher, professor in a college, priest, lawyer, certified public accountant, dentist, chiropractor, optometrist, chiropodist, physician or surgeon, veterinarian, architect, professional engineer, or land surveyor in this state shall be taxed or made liable to pay such license tax;
(2) No person following for a livelihood the profession of auctioneer or real estate broker or salesman shall be taxed or made liable to pay such license tax for the privilege of following or carrying on his or her profession in the city unless that person maintains a business office within the city;
(3) No farmer or producer or any person in the employ of such farmer or producer in the city shall be liable for any license fee or lax for the privilege of selling from his or her wagon, cart, or vehicle any produce raised by such farmer or producer; and
(4) No savings and loan association shall be subject to the license requirements of this chapter.
(B) Every person, firm, or corporation engaged in the business of operating a hotel or motel shall pay a license tax of $25 per annum and, if a coffee shop, café, or restaurant is operated in connection with such hotel or motel, the additional tax provided in division (A) above shall also be paid.
(C) Every person engaged as a peddler shall pay a license tax of $30 per day for each and every day such person so operates in the city.
(D) Every person, firm, or corporation engaged in the business of operating a billiard parlor or pool hall shall pay a license tax of $10 per annum for each billiard, pool, or snooker table usable and on the premises of such business.
(E) Every person, firm, or corporation who shall, directly or indirectly, place for operation in any public or private place in the city, for amusement purposes for profit or monetary gain, any music box or music machine, any marble game or machine, pinball game or table, or machine or any other similar type of machine or game into which can be placed any piece of money, coin, token, slug, or instrumentality of any kind for the purpose of operating or playing the same shall pay a license tax for each machine or table the sum of $10 per annum. The tax hereby levied is declared to be an occupational tax for the privilege of engaging in the business of operating such instrumentalities within the city.
(Prior Code, § 605.030) (Ord. 130B, passed 8-4-1981; Ord. 130B, 11-5-1996; Ord. 330, passed 4-3-2004)