94.360. May collect license tax on certain businesses. - Missouri Statutes

May collect license tax on certain businesses.

94.360. The council of any incorporated town or city in thisstate having a special charter and which contains not more thanthirty thousand inhabitants may by ordinance levy and collect alicense tax on wholesale houses, auctioneers, architects,druggists, grocers, banks, brokers, wholesale merchants,merchants of all kinds, confectioners, delivery trucks, icetrucks, transfer trucks, laundry wagons, milk wagons, merchantdelivery companies, cigar and tobacco stands, hay scales, wooddealers, coal dealers, coal distributors, coal truckers, lumberdealers, real estate agents, loan companies, abstracters,abstract agencies, loan agents, collection agencies, undertakers,public buildings, office buildings, public halls, public grounds,concerts, photographers in office or upon streets, canvassers,artists, drummers, patent right dealers, insurance companies,insurance agents, taverns, hotels, rooming houses, boarding houses,sanitariums, hospitals, health schools, telephone companies,street contractors, paperhanger contractors, paintingcontractors, plastering contractors, and all subcontractors,flour mills, express company agencies, opticians, wagons,buggies, carriages, tinners, barbers, barbershops, hairdressers,hair dressing shops, whether conducted in connection with otherbusiness or separate, beauty parlors, tailors, florists, nurserystock agents, bookbinders, monument dealers, and agencies,manufacturing agents, shoe cobbler shops, storage warehouses,shoe shining parlors, job printing plants, outdoor advertising,ready-to-wear clothing agencies, tailor-made clothing agencies,sewing machine agencies, piano and organ dealers and agents,foreign coffee and tea dealers, and agents or all other vocationswhatsoever, and fix the rate of carriage of persons and wagonage,drayage and cartage of property; and may levy and collect alicense tax and regulate hawkers, peddlers, pawnbrokers,restaurants, butchers, wholesale butchers, bathhouses andmasseurs, lunch stands, lunch counters, lunch wagons, soft drinkand ice cream stands and vendors, ice cream parlors, peanut andpopcorn stands, and stands of every kind, hucksters, operahouses, moving picture shows, private parks, public lectures,public meetings, baseball parks, horse and cattle dealers,stockyards, wagon yards, auto yards, oil stations, wholesale andretail inspectors, gaugers, mercantile agents, manufacturing andother corporations, or institutions, machine shops, blacksmithshops, radio repair shops, foundries, sewer contractors, buildingcontractors, stone contractors, sidewalk contractors, bridgecontractors, plumbing contractors, brick contractors, cementcontractors, and all subcontractors, street railroad cars, gascompanies, light companies, power companies, and water companies,laundries, laundry agencies, rug and carpet cleaners, linensupply rental service, conditioning and renting for use, bedlinen, table linen, towels, rugs, uniform aprons, coats, caps,coveralls, chair covers, automobile seat covers or any otheritems, ice plants and ice plant agencies, ice dealers, omnibuses,automobiles, automobile trailers, tractors, carts, drays, milkwagons, laundry wagons, delivery wagons, transfer and job wagons,ice wagons, and all other vehicles, traveling and auction stores,plumbers, pressing establishments, installment houses andagencies, produce and poultry dealers, feather renovators, bakerand bakeries, bakery delivery wagons, and delivery autos,bottling works, dye works, cleaning establishments, sand plants,steamfitters, corn doctors, chiropodists, hackmen, taxicabs,buses, draymen, omnibus drivers, porters, dairies, and regulatethe same, and all other pursuing like occupations; and may levyand collect a license tax, regulate, restrain, prohibit andsuppress ordinaries, money brokers, money changers, intelligenceand employment offices, and agencies, public masquerades, balls,street exhibitions, dance halls, fortune tellers, pistolgalleries, shooting galleries, palmists, private venerealhospitals, museums, menageries, equestrian performances,fluoroscopic views, picture shows, telescopic views, lungtesters, muscle developers, magnifying glasses, ten pin alleys,ball alleys, bowling alleys, billiard tables, pool and othertables, miniature golf courses, theatrical or other exhibitions,boxing and sparring exhibitions, shows and amusements, amusementparks, and the sale of unclaimed goods by express companies orcommon carriers, auto wrecking shops, bill posters, junk dealers,porters, carnival and street fairs, circuses and shows for paradeand exhibition, or both, skating rinks and runners, andsolicitors for steamboats, cars, stages, taxicabs, hotels,rooming houses, boarding houses, bathhouses, masseurs, hospitals,sanitariums, health schools, and all other pursuing likeoccupations.

(RSMo 1939 § 7451, A.L. 1943 p. 706, A.L. 1953 p. 292, A.L. 1957 p. 240, A.L. 1971 H.B. 128)

Prior revisions: 1929 § 7298; 1919 § 8713; 1909 § 9591

CROSS REFERENCE:

Imposition of tax or license fee on certain professions prohibited--imposition of tax or fee prohibited unless business office maintained, RSMo 71.620