An ordinance levying and imposing taxes upon the privilege of engaging in any business, trade, occupation or profession herein described within the City of Iola, Kansas, to provide revenue to defray a portion of the expenses of said city, and not for the purpose [of] regulation, and prescribing licensing and administrative procedure and penalties and repealing article I, chapter VII of the revised ordinances of 1946.
Section 1. - Purpose.
This ordinance is solely for the purpose of providing revenue to defray a portion of the expenses of the City of Iola and is not for the purpose of regulation.
Section 2. - Definitions.
(a) Person, as used in this ordinance means individual partnership, corporation, firm, organization, association, joint stock companies or syndicate who are, 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 practices his skill or performs any service for compensation for any person other than his licensed employer, he is a person and must pay the tax and obtain a license as provided by the terms of this ordinance.
(b) Tax, as used in this ordinance, means an occupation tax or license fee for the city revenue, without regulations upon, and for the privilege of engaging in the business as herein defined within the City of Iola.
(c) Business, as used in this ordinance, includes businesses, trades, occupations, professions and rendering or furnishing of services.
(d) License, as used in this ordinance, means the document issued by the City acknowledging the payment of the tax and stating the name of the licensee, the kind of business and where located, the period which the tax covers, and such other matter as may be required and signed by the City Clerk or other person authorized by the City Council to sign such documents.
Section 3. - Exemptions.
Nothing in this ordinance shall be construed as applying to or taxing, (a) the interstate portion of any business, (b) any business or portion thereof which is prohibited by the statute of the State of Kansas, (c) instrumentalities of the government of the United States unless authorized to so tax it by the laws of the United States, (d) organizations wholly for charitable, religious, benevolent, fraternal, civic, educational or municipal purposes, and from which profit is not derived, either directly or indirectly, by any individual, (e) any public utility which is paying the City of Iola a charge for a franchise as provided by a franchise contract, (f) any business, the taxing of which is prohibited by the Statutes of the State of Kansas. The determination of whether any person is exempt from the payment of any tax under the provisions of this section shall be made by the City Council of the City of Iola, and the decision made by such Board shall be final.
Section 4. - Taxes levied.
There are hereby levied taxes in the amount and for the periods herein stated upon the businesses herein described as follows:
(a) Agents. All agents and canvassers who sell goods or merchandise or take orders therefor at the residences of the City of Iola, and who have no fixed place of business, or are not employed by any person who does have, within the City of Iola, shall be taxed at the rate of $25.00 per year,
(b) Bowling alleys. All bowling alleys located within the City of Iola shall be taxed at the annual rate of $5.00 for each installed alley,
(c) Circuses and menageries. All circuses and menageries exhibiting or showing within the City of Iola shall be taxed at the rate of $50.00 for each week, or portion thereof, during which such circus or menagerie shall exhibit or show within the City of Iola,
(d) Carnivals. All persons operating a carnival shall be taxed at the rate of $5.00 for each week or portion thereof during which such carnival shall be operated within the City of Iola,
(e) Exhibitions, plays and shows. Persons in charge of any exhibitions, shows, musical or otherwise, plays or other similar entertainment are hereby taxed at the rate of $10.00 for each day or $50.00 for each week in which such play or show is performed within the City of Iola; provided, that this section does not apply to any motion picture theatre or other place within the City of Iola, regularly showing motion pictures for profit or otherwise,
(f) Express companies. Express companies or other persons who carry packages or property of others from one place to another within the State of Kansas and deliver them to customers within the City of Iola, for a profit and who maintain an agent or office or both within the City of Iola are hereby taxed at the rate of $25.00 per year,
(g) Fortunetellers. Any persons who for pay or for gifts or for any remuneration of any nature, direct or indirect, foretell or pretend to foretell the future, or read palms or practice the profession or calling of clairvoyants, phrenologists, palmist, crystal gazer or who for pay or for any remuneration of any nature, direct or indirect, commune with or pretend to commune with the spirits of deceased persons or practices or pretend to practice other supernatural arts, practices, professions or callings are hereby taxed at the rate of $500.00 for each day of such activity within the City of Iola,
(h) Hawkers, hucksters. Persons who peddle or sell either from the street or from a truck or wagon or temporary stand, such produce or other merchandise as are sold in stores or shops within the City of Iola and who do not have any such store or shop or permanent or fixed place of business within the City of Iola are hereby taxed at the rate of $200.00 per year for each truck, wagon, other conveyance or stand used for selling, storing or delivering goods,
(i) Merry-go-rounds. Persons operating merry-go-rounds, ferris wheels and other machines or contraptions used to give rides or otherwise amuse or entertain children or other persons shall be taxed at the rate of $2.00 per day for each such machines or contraptions operated within the City of Iola, provided, that the operation of such machines or contraptions shall be exempt if they are a part of a carnival or circus which has paid the tax herein provided and a license for which has been issued,
(j) Museum exhibits. Persons in charge of any museum or other similar exhibits for the viewing of which a fee is charged are hereby taxed at the rate of $5.00 per day,
(k) Pawnbrokers. Persons engaging in the business of pawnbroker within the City of Iola are hereby taxed at the rate of $40.00 per year, provided, that no license shall be issued until the applicant has first complied with any regulatory ordinance of the City of Iola or laws of the State of Kansas,
(l) Railroads. All companies, corporations and other persons carrying passengers or property by rail from point to point within the State of Kansas and within the City of Iola and maintaining an office or station and agents within the City of Iola for the purpose of selling tickets for such transportation or for loading and unloading freight and cargo, shall be taxed at the rate of $100.00 per year,
(m) Shooting galleries. Any person maintaining a shooting gallery within the City of Iola shall be taxed at the rate of $1.00 per day or $2.50 per week or $25.00 per year,
(n) Telegraph companies. Telegraph companies or other persons transmitting messages from one place to another within the State of Kansas and maintaining an office or operator or agent within the City of Iola shall be taxed at the rate of $25.00 per year,
(o) Pinball machines. Persons maintaining any coin operated machine or devise as a game of skill or amusement, or any such game of skill or amusement where a consideration of any kind, nature, or amount is charged, such charge being paid by placing a coin in a slot, or otherwise, shall be taxed at the rate of $30.00 per machine for each six months period, payable in advance by the person on whose premises within the City of Iola the machine or device or game, subject to said tax, is located,
(p) Taxis. All persons owning and operating taxicabs or taxis for hire shall be taxed at the rate of $5.00 per year per cab for each year during which such cab is operated within the City of Iola, provided, that before any license shall be issued the applicant shall first show that he, if he drives a taxi himself, and all drivers employed by him have a chauffeur’s license issued by the State of Kansas and taxi driver’s permits issued by the City of Iola and have complied with all regulatory ordinances of the City of Iola and laws of the State of Kansas applicable thereto,
(q) Taxi drivers. All persons who shall engage in driving or operating any taxicab shall be taxed at the rate of $2.50 per year. Before any license is issued such person must show that he has a valid chauffeur’s license issued by the State of Kansas and has a license or permit issued by the City of Iola under the provisions of section 7-304 of these ordinances [sic],
(r) Music machines. Persons having or operating a “music box” or machine playing records or dispensing or playing music, by any means or in any manner, for the public for hire either by use of a coin-operated machine or device or otherwise shall be taxed for each such machine or device at the annual rate of $12.00 per year payable in advance by the person on whose premises within the City of Iola, such “music box” or machine, subject to said tax, is located,
(s) Skating rinks. Any person operating a skating rink for profit within the City of Iola shall be taxed at the rate of $100.00 per year or $50.00 for six months, provided, that any person operating such business must also comply with the provisions of any regulatory ordinances of the City of Iola, Kansas or laws of the State of Kansas which are applicable,
(t) Dancehalls. Any person operating a dance or dancehall as defined by section 7-1001 of the Revised Ordinances of the City of Iola, 1946, shall be taxed at the rate of $5.00 per day, $600.00 for six months or $1,000.00 per year or for any single dance $5.00, provided, any such person must also comply with any regulatory ordinances of the City of Iola or laws of the State of Kansas which are applicable.
Section 5. - Application.
Any person before engaging in any business or before continuing such business after a license has expired shall make a written application for a license and pay the proper tax. Such application shall be made to the City Clerk upon forms furnished by the City. Said application shall include the name, residence address of the person making the application, the kind of business, the location of the business and such other information as is necessary to determine the amount to be paid. The City Clerk may, at his discretion, make such investigation as necessary to verify the accuracy of the information given in said application and the Police Department of the City of Iola shall, upon request of City Clerk, assist him in making such investigation.
Section 6. - Receipt and licenses.
The City Clerk shall, when satisfied of the accuracy of the information contained in the application, issue a receipt which shall be known as a license stating the name of the person, the kind of business, its location, the date of issue, the amount paid, and the period for which issued giving the expiration date, provided, that if the business licensed is controlled by any regulatory ordinance of the City of Iola, no license shall be issued until the City Clerk is satisfied that the provisions of such regulatory ordinance have been as fully complied with as is possible at the time the application is made.
Section 7. - Method and period of payment.
All taxes shall be paid in advance of the period for which the tax is levied and the license for all taxes levied for a period of less than six months shall expire at the expiration of the period for which the tax was paid. All licenses for which annual or semiannual taxes have been paid shall expire December 31 and June 30, respectively, of the year for which the license was issued, provided that when a business for which an annual or semiannual tax is levied begins operation after the first day of the term for which the tax is levied the amount paid shall be the product of the number of months to the expiration date times 1/12 the annual tax or times one-sixth the semiannual tax. In computing such pro rata tax the month in which the license is issued shall be counted as a full month.
Section 8. - Payment by check.
Whenever a license is issued by the City Clerk upon the payment of the tax by check such license shall be null and void and of no force and effect if the check is not duly paid upon presentation and any person who shall conduct a business for which a license has been obtained by the giving of such no-fund check after so obtaining such license shall be guilty of an unlawful act and shall be subject to the penalties provided for in Sections 11 and 12 of this ordinance in the same manner as though said business were conducted without first paying such tax and obtaining a license therefor.
Section 9. - Refunds.
No refunds shall be made, except as provided by this section. The city council of the City of Iola shall, upon notification of the City Clerk, order a refund of taxes paid under this ordinance for the following reasons:
(a) When the tax was collected through error,
(b) The excess where the amount collected exceeded the amount required,
(c) Where the licensee has entered the armed services of the United States through induction or enlistment and is thereby rendered unable to conduct such business and the business in fact is discontinued. The refund shall be based upon the number of full months remaining in the period for which the tax was paid, but no such refund shall be made when the license will expire in less than 60 days or the refund will be less than $5.00.
Section 10. - Transfers.
There shall be no transfers of licenses from one person to another, except that, where a business, including the stock of merchandise, if any is sold to a new owner who continues the business at the same location and under the same name, the license shall continue until its expiration date. If the holder of a license moves said business to another location within said City, he may return said license and obtain a substitute license applicable to the new location for the unexpired period of the surrendered license upon payment to the City Clerk of a fee of $1.00, provided that this section shall not apply to any cereal malt beverage license or alcoholic liquor license.
Section 11. - Penalties.
Any person who under the provisions of this ordinance is required to pay a tax, and who does not pay the tax within 30 days from the time when it becomes due, in case of an annual or semiannual tax, shall pay in addition to the tax ten percent of the annual tax, and ten percent of the annual tax shall be added for each subsequent thirty days delinquency, provided that if a tax is levied for a period of less than six months and a license can be issued for a period of less than six months, a penalty, equal to the amount of the tax, for the period in which said person operates said business without a license, shall be added to the tax due and such person shall be required to pay an amount equal to double the amount of the tax due.
Section 12. - Criminal penalties.
Any person as defined in this ordinance who shall conduct or operate within the City of Iola any business defined and described herein, and any individual who shall assist in so doing, after a tax should have been paid and has not, in fact, been paid, shall be deemed guilty of a misdemeanor and upon conviction in the Police Court shall be punished by a fine of not more than $100.00 or by imprisonment for a period not exceeding 60 days or by both such fine and imprisonment. A separate offense shall be deemed to have been committed for each day or a portion thereof during which said business has been conducted without the payment of the tax. The penalties provided for in this ordinance are in addition to the penalty taxes for late payment provided for in Section 11 of this ordinance and payment of any such penalty taxes for late payment does not in any way exempt a person from the penalties herein provided.
Section 13. - Execution of penalties does not pay tax; civil action.
The payment of a fine or the serving of a jail sentence for failure to pay any tax herein levied shall not constitute a payment of the tax or of the penalty tax for late payment provided for in Section 11, nor does the payment of such fine or serving of such jail sentence excuse the person from paying such tax or penalty tax, and the City may proceed by Civil action in a court of competent jurisdiction against the person liable to pay such tax or his estate to collect the tax and the penalty tax regardless of whether the City has or has not prosecuted said person as provided by Section 12 of this ordinance.
Section 14. - Disposition of revenue.
The revenue received under the provisions of this ordinance shall be credited to the General Fund of the City of Iola.
Section 15. - License to be displayed.
All persons subject to this ordinance shall display the license issued in accordance with the provisions of this ordinance in a conspicuous place upon the premises where such business is located, but if such business is not operated on or from a permanent location such person or persons are required to carry their license with them when they are engaged in carrying on the business so taxed, and such licensee shall present his license for inspection when required to do so by any officer of the City.
Section 16. - Saving clause.
Should any section or provision of this ordinance be for any reason held void, or invalid or unconstitutional, it shall not affect the validity of any other section or provision hereof which is in itself not void, invalid or unconstitutional.
Section 17. - Ordinances repealed.
All of Article 1 of Chapter VII of the Revised Ordinances of the City of Iola, 1946, is hereby repealed. That portion of Section 7-1001 of the Revised Ordinances of the City of Iola, 1946, which provides for license fees for skating rinks and dancehalls and any ordinances or portions of ordinances which are in conflict with this ordinance, are hereby repealed.
(4-2-63)