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(A) Subject to the requirements in § 111.03, each person, firm, organization, or corporation owning, operating, conducting or engaging in any business, whether such be operated or conducted separately or in connection with another business, occupation, trade or profession, the gross receipts of which have been less than twenty-five thousand ($25,000.00) dollars for the taxpayer’s preceding business year (fiscal or calendar) shall pay, except as hereinafter provided the amount of fifty ($50.00) dollars.
(B) Subject to the requirements of § 111.03, each person, firm, organization, or corporation owning, operating, conducting or engaging in any business, whether such business be operated or conducted separately or in connection with another business, occupation, trade or profession, the gross receipts of which have been twenty-five thousand ($25,000.00) dollars or more for the taxpayer’s preceding business year (fiscal or calendar) shall pay, except as hereinafter provided, according to the following scale:
(1) Where gross receipts have been between twenty-five thousand ($25,000.00) dollars and one hundred thousand ($100,000.00) dollars, at the rate of $2.00 per $1,000.00 or fraction thereof.
(2) On gross receipts ranging from one hundred thousand ($100,000.00) dollars to two hundred thousand ($200,000.00) dollars, at the rate of a minimum of $198.00 plus $1.434 per $1,000 or fraction thereof.
(3) On gross receipts ranging above two hundred thousand ($200,000.00) dollars, at the rate of a minimum of $340.00 plus $1.00 per $1,000.00 or fraction thereof.
(4) The maximum tax due under this section shall be five hundred ninety ($590.00) dollars.
(C) Each year, the taxpayer shall take an annual report to the city, showing the taxpayer’s gross receipts within the city during the taxpayer’s preceding business year (fiscal or calendar). The taxpayer shall state on the form the amount of gross receipts in the city which he reported to the federal government on his income tax return for that year. The report on the form shall be signed by the taxpayer, or his agent, subject to penalties for perjury if the statements contained therein are not true and correct. The amount of the license tax for the current year shall be based on the gross receipts for the preceding year.
(1) If the gross receipts reported by the taxpayer are for only a portion of a year then the license tax for the current year shall be based on the amount which will be produced by multiplying the average monthly gross receipts for such portion of a year by twelve; subject, however, to the requirement of the minimum tax payment.
(2) If the taxpayer starts in business and becomes subject to the tax after the beginning of the tax year, he shall, as a tentative tax, pay the minimum annual tax at that time; however, when his first annual report to the city is due he shall report his gross receipts for the part of the preceding year during which he was in business. His tax for that period will be computed and paid on the basis of the gross receipts reported, subject to a credit for the tentative tax previously paid for that period. He shall also then pay his license tax for the current year computed as provided for in division (C)(1) above.
(D) Each person, conducting or engaging in any occupation, trade, or profession, including a real estate broker licensed by the state, shall pay except as hereinafter provided, the amount of eighty-five ($85.00) dollars. This license fee shall b e in lieu of the fees levied by § 111.04(A) and (B). A person licensed by the state as a real estate salesman shall pay the amount of fifty ($50.00) dollars.
(E) Each person, firm, organization, or corporation that desires to sell, distribute, or dispense alcoholic beverages must obtain a license to do so. This license is in addition to the license which is requires in order to won, operate, or conduct a business. However, this license exempts the sales of alcoholic beverages from the computation of gross receipts as provided in § 111.04 (A) and (B) hereof. This license period, shall be from March 1st to the last day of February. The cost of the licences shall be as follows:
(1) Beer distributor, whose place of business is within the corporate limits of the city - three hundred ($300.00) dollars.
(2) Beer retailer, for selling beer at retail for consumption off the premises - two hundred ($200.00) dollars.
(3) Beer retailer, for selling beer at retail for consumption on or off the premises - two hundred ($200.00) dollars.
(4) Beer retailer, for selling beer at retail for consumption on the premises only of a private club or non-profit organization - one ($1.00) dollar.
(5) Distilled spirits and wine retailer, for consumption off the premises - eleven hundred ($1,100.00) dollars.
(6) Distilled spirits and wine wholesaler, whose place of business is within the corporate limits of the city - two thousand ($2,000.00) dollars.
(7) Distilled spirits and wine retailer, for consumption on the premises only of a private club or non-profit organization - one hundred fifty ($150.00) dollars.
(8) Distilled spirits and wine retailer, for consumption on the premises - twelve hundred ($1,200.00) dollars.
(F) Each person, firm, organization or corporation that engages in the business of waste or garbage collection shall obtain a license. This license shall be in addition to the license required in § 111.04(A) and (B) hereof, and the cost of said license shall be one hundred seventy ($170.00) dollars.
(G) Each person, firm, organization or corporation, other than banks that engages in or conducts a loan business or that engages in or conducts the business of lending money on the deferred payment or installment plan to persons, firms, organizations, or corporations shall obtain a license. This license shall be in lieu of the license required in § 111.04 (A) and (B) hereof. The cost of this license shall be three hundred forty ($340.00) dollars.
(H) Each person, firm, organization or corporation, that installs or maintains an advertising device or billboard larger than five square feet or greater than five cubic feet, and which is not an advertisement for a licensed business located on the premises or its products shall obtain a license for each device or billboard. This license shall be required in addition to the license required in § 111.04(A) and (B) hereof. The cost of this license shall be fifty ($50.00) dollars for each devise or billboard.
(I) Each person, firm, organization, or corporation which conducts or engages in the business of a taxicab company shall obtain a license. This license shall be in lieu of the license required in § 111.04(A) and (B) hereof. The cost of this license shall be seventeen ($17.00) dollars per cab to a maximum of one hundred seventy ($170.00) dollars.
(J) (1) Each person, firm, organization, or corporation conducting or engaging in business within the corporate limits of Shively shall obtain a license, except as hereinafter provided, for each motor driven vehicle operated as a public dray, or for public hire, or for the commercial purpose of hauling in or out of the corporate limits of the city, or for other commercial purposes. The cost of this license shall be as follows:
(a) 1/2 ton or less$8.50
(b) Up to 1 ton17.00
(c) Up to 2 tons25.50
(d) Larger59.50
(2) The license tax herein provided shall also be required on delivery trucks owned and used by merchants, wholesalers and others whose businesses are located outside the city limits for the delivery of goods within the city.
(3) Provided however, that nothing herein shall apply to
(a) Any truck or vehicle exempted by statute from the payment of city license taxes;
(b) Any vehicle operated by any farmer exclusively for the transportation of the products of his own production;
(c) Any vehicle used exclusively by any person, firm, or corporation licensed by the city to engage in business or occupation for calling on or making deliveries to his or its customers (of such licensed business);
(d) For hauling freight to or from railroad and other depots and warehouses, and his or its respective place, or place of business; or
(e) Vehicles owned, operated or making deliveries by or for Shively or any other governmental unit or agency.
(K) Each person, firm, organization, or corporation which intends to conduct business in the city by engaging in house to house soliciting, selling or peddling other than on regularly established routes, within the city shall first obtain a license therefor, and upon obtaining a business license shall notify the Shively City Clerk’s office those days upon which soliciting, selling, or peddling shall occur and shall only engage in soliciting, selling, or peddling during the period from dawn until dusk within the city.
(M) Each person, firm, organization, or corporation that owns or operates a hotel or motel shall obtain a license. This license is in addition to the license which is required in order to own, operate, or conduct a business. However, this license exempts the receipts from room rentals the computation of gross receipts as provided in § 111.04(A) and (B) hereof, and licensees under this section shall not be subject to a net profit tax. The cost of this license shall be five dollars and ten cents ($5.10) per rental unit.
(N) Each person, firm, organization, or corporation whose business is to take or receive by way of pledge, pawn or exchange any personal property as security for the payment of money lent thereon, other than banks and trust companies, shall obtain a license. This license shall be in lieu of the license required in § 111.04(A) and (B) hereof, and licensees under this section shall not be subject to a net profit tax. The cost of this license shall be four hundred sixty ($460.00) dollars.
(O) Each person, firm, organization, or corporation which conducts the business of buying or selling of junk shall obtain a license. This license shall be in lieu of the license required in § 111.04(A) and (B) hereof, and licensees under this section shall not be subject to a net profit tax. The cost of this license shall be three hundred ninety-five ($395.00) dollars.
(P) Each person, firm, organization, or corporation that conducts or engages in the business of owning or operating an auto wrecking service, shall obtain a license. This license shall be in lieu of the license required in § 111.04(A) and (B) hereof, and licensees under this section shall not be subject to a net profit tax. The cost of this license shall be two hundred fifty-five ($255.00) dollars.
(Q) Each person, firm, organization, or corporation that conducts the business of manufacturing distilled alcoholic beverages shall obtain a license. This license shall be in lieu of the license required in § 111.04(A) and (B) hereof, and licensees under this section shall not be subject to a net profit tax. The cost of this license shall be one hundred seventy ($170.00) dollars.
(R) Any person, firm or corporation who conducts a carnival or circus within the city as a person who professes to be a fortune teller, spiritualist, or medium, or any person who pretends to know of lost or stolen articles, or who pretends or assumes to foretell future or past events by cards, mesmerism, clairvoyance, telepathy, or by the claim or exercise of any other occult powers, or by any other means of like character, for fee, reward, or compensation, shall pay a license fee of thirteen thousand ($13,000.00) dollars.
(Ord. 12-1972, passed 5-15-72; Am. Ord. 10-1978, passed 6-26-78; Am. Ord. 14-1986, passed 6-16-86; Am. Ord. 9-1990, passed 10-8-90; Am. Ord. 8-2003, passed 11-17-2003; Am. Ord. 12-2005, passed 6-6-05; Am. Ord. 1-2023, passed 2-20-23)
(A) All persons engaged in any business, occupation, trade or profession in the city for themselves for profit or gain shall pay a license fee subject to requirements in § 111.02, measured by and equal to one and a half (1.50%) percent of net profit realized from such activity.
(B) Wherever the net profit or gain from any trade, occupation or profession is derived from activity or business done both within and without the city, the license fee required under this chapter shall be computed and paid upon the proportion of net profit or gain derived from activity within the city, according to the sworn statement of the licensee.
(C) In all cases of license fees computed upon the basis of apportionment of net profit or gain as herein provided, the apportionment shown by the sworn statement of the licensee or employer or both shall not be binding upon the city but, shall be subject to verification by the administrator of his agents or employees through examination and audit of the books and records of the licensee or his employer, or both if required by the administrator.
(Ord. 12-1972, passed 5-15-72; Am. Ord. 14-1986, passed 6-16-86; Am. Ord. 9-1990, passed 10-8-90; Am. Ord. 12-2005, passed 6-6-05)
On or before one hundred and five (105) day(s) from the end of the business(es)’ fiscal year, the licensee shall compute, on forms furnished by the administrator, the amount of tax due based on two percent (2%) of the net profit for the fiscal year, and shall compute, on forms furnished by the administrator, the amount of tax due based on the gross receipts fees specified herein or thereafter and, within the foregoing time limit, shall pay to the administrator the greater of the two (2) computed amounts.
(Ord. 12-1972, passed 5-15-72; Am. Ord. 14-1986, passed 6-16-86; Am. Ord. 9-1990, passed 10-8-90; Am. Ord. 12-2005, passed 6-6-05; Am. Ord. 6-2021, passed 4-5-21) Penalty, see § 111.99
The Mayor/City Council or designated city officer shall have the power to deny the issuance of any license described herein to any person, firm, organization, or corporation when it is determined that the granting of such a license would not be in the best interest of the city.
(Ord. 12-1972, passed 5-15-72; Am. Ord. 14-1986, passed 6-16-86; Am. Ord. 12-2005, passed 6-6-05) Penalty, see § 111.99
The license tax provided for in this chapter shall apply to each member of a firm where two (2) or more persons are engaged in the practice of the profession. It shall also apply where an individual, firm, or corporation may have separate locations for conducting business, each separate location shall be required to pay the license tax according to the business conducted there.
(Ord. 12-1972, passed 5-15-72; Am. Ord. 14-1986, passed 6-16-86; Am. Ord. 12-2005, passed 6-6-05) Penalty, see § 111.99
Every person holding a license for any of the purposes mentioned herein shall keep the license posted in his place of business, if any, in a conspicuous place or if he has no particular place of business, shall keep the license on his person so that it may be inspected upon request by the proper authorities and every person holding a city license shall produce such license for inspection whenever required to do so by the City Attorney, City Clerk, City Treasurer, Occupational Tax Administrator or other proper agent or officer of the city.
(Ord. 12-1972, passed 5-15-72; Am. Ord. 14-1986, passed 6-16-86; Am. Ord. 12-2005, passed 6-6-05) Penalty, see § 111.99
All licenses issued under this chapter shall expire one (1) year from date of issuance, except as provided by other chapter. No business license tax shall be prorated.
(Ord. 12-1972, passed 5-15-72; Am. Ord. 14-1986, passed 6-16-86; Am. Ord. 12-2005, passed 6-6-05) Penalty, see § 111.99
Any licenses, fees, or taxes due and not paid within thirty (30) days from the date due shall be assessed a penalty of ten (10%) percent of the fee or tax required for that particular business, occupation or profession which penalty, together with the regular fee or tax, shall be paid before the license is renewed.
(Ord. 12-1972, passed 5-15-72; Am. Ord. 14-1986, passed 6-16-86; Am. Ord. 12-2005, passed 6-6-05; Am. Ord. 1-2023, passed 2-20-23) Penalty, see § 111.99
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