ARTICLE 1. OCCUPATION TAXES
No person, firm or corporation, either as principal or agent, or employee, shall pursue, conduct, or carry on in this City any occupation, business or profession hereinafter enumerated without first paying to the City Treasurer the occupation tax hereinafter provided and procuring from the City Clerk a license therefor, except as otherwise provided in this Article.
(R.O. 1965, Sec. 7-101)
The occupation tax hereby levied shall be for revenue and shall be in the amounts set out in the following sections on the following occupations, businesses and professions pursued, conducted or carried on within the limits of this City for an annual period, unless a shorter time is specifically stated.
(R.O. 1965, Sec. 7-102)
Five Dollars ($5.00) per day or fraction thereof. A peddler is defined for the purpose of this section as a person who has no fixed place of business, but travels from place to place, carrying with him articles of merchandise belonging to himself, which he offers to sell, which he sells at the time he offers them, and which he then and there delivers.
(R.O. 1965, Sec. 7-107)
Street salesmen, per day, Two Dollars ($2.00). The term salesman as herein used shall be construed to mean any person or persons engaged in any manner selling merchandise of any kind from a wagon or stand temporarily located on the public street or sidewalks of this City.
(R.O. 1965, Sec. 7-110)
Each person, firm or corporation before engaging in business as a transient retailer of any goods, wares or merchandise in the corporate limits of this City, shall pay a license fee of Twenty-five Dollars ($25.00) per week; Provided, that in addition to the persons, firms or corporations who are commonly known as, and called transient retailers, the following persons, firms and corporations shall be deemed transient retailers, and within the meaning of this article, to-wit: Those who advertise for sale a stock of goods brought into said City, and to be kept there for a short time or limited period, or who advertises said stock of goods for sale for the purpose of closing out any salvage wreckage, those who make the practice of moving a stock of goods from town to town for the purpose of selling for a short time or limited period from said stock or stocks of goods at each town: Provided, that this section shall not apply to persons conducting a new goods public auction.
(R.O. 1965, Sec. 7-111)
Persons selling fruit, vegetables, popcorn, peanuts, rugs, clothing and other merchandise from wagons, trucks or stands temporarily located on private property shall pay, per day Two Dollars ($2.00).
(R.O. 1965, Sec. 7-112)
In any case where a fee is specifically imposed upon a certain occupation, business or profession and which occupation, business or profession would be liable under some general provision of this Article if the specific provision were absent, then, and in that case, the fee shall be that specifically imposed in this Article.
(R.O. 1965, Sec. 7-113)
No provisions of this Article shall be construed, in any way, to relate to or interfere with the subject of commerce between states as provided by Section 8 of Article I of the Constitution of the United States, and it is hereby declared to be the intention of this Article not to levy any tax on any of the interstate business of any licensee. No provision of this Article is intended to deny to any person the equal protection of the laws.
(R.O. 1965, Sec. 7-114)
No producer or grower, or his agents or employees, selling farm or garden products or fruits grown by him within the State of Kansas, in this City shall be required to pay any occupation tax in this article imposed, and they are hereby exempt from the payment of any such occupation tax, or the securing of any license.
(R.O. 1965, Sec. 7-115)
All occupation taxes shall be due and payable immediately upon the commencement of an occupation, business, or profession for which the same are required, and for all such occupations, businesses and professions which have been licensed for the preceding year, the tax shall be payable on the first day of January of each year. No license shall be issued until the tax is paid.
(R.O. 1965, Sec. 7-116)
The City Treasurer shall upon payment of the tax hereinbefore specified, give a receipt therefor, (a duplicate of which he shall keep) stating the amount paid, the nature of the license desired, for what time, and to whom issued, and if possible, the exact location where the business is to be carried on, which receipt shall be delivered by the person so receiving the same to the City Clerk.
(R.O. 1965, Sec. 7-117)
All licenses hereinbefore provided for shall be issued by the City Clerk upon presentation of a receipt that the occupation tax has been paid to the City treasurer as hereinbefore set forth. No occupation tax shall be prorated. All licenses shall be signed by the Mayor and City Clerk, and countersigned by the City Treasurer, and the City Clerk shall affix the corporate seal of the City thereto.
(R.O. 1965, Sec. 7-118)
Licenses shall endure for the time issued, except that all licenses for an annual period shall expire on the thirtieth (30th) day of April next following the date of their issue.
(R.O. 1965, Sec. 7-119)
Annual licenses shall not be issued for a sum less than the charge for one (1) year.
(R.O. 1965, Sec. 7-120)
All licenses shall be dated on the day of their issuance, 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; and the person having such license shall be authorized to carry on the business therein named.
(R.O. 1965, Sec. 7-121)
No license issued under the provisions of this Article shall be transferable or assignable.
(R.O. 1965, Sec. 7-122)
All persons doing business in a permanent location are hereby required to have their license conspicuously displayed in their place of business, and all persons 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 citizen or officer of the City.
(R.O. 1965, Sec. 7-123)
Any person, firm or corporation who shall conduct or pursue in the limits of this City any occupation, business or profession for which a license is required by this Article after a license should have been obtained to conduct or pursue such occupation, business or profession, without having obtained the same, shall be deemed to do so unlawfully. Any person violating any of the provisions of this article shall, upon conviction thereof, be fined not more than One Hundred Dollars ($100.00) or be imprisoned for not more than three (3) months, or be both so fined and imprisoned. Each day that any occupation, business, or profession is conducted without the occupation tax having been paid shall constitute a separate offense.
(R.O. 1965, Sec. 7-124)
When any firm or corporation engages in any business herein taxed without first obtaining a license as required, the manager, or local agent, or party in charge, or any employee, may be arrested and fined as provided in Section 5-118, and either or any member of a partnership, or the party in charge of its business, shall be equally liable and subject to the penalty provided in Section 5-118.
(R.O. 1965, Sec. 7-125)
The holding or adjudication of any section or part of any section of this Article to be invalid shall not affect the validity of any other section, or any other part of that section, but all other sections and the remainder of that section shall be and remain in full force and effect.
(R.O. 1965, Sec. 7-126)