(a)   Person, as used in this article, means any individual, partnership, corporation, firm, organization, association, joint stock company or syndicate who 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 article; provided, any individual in the direct employ of any person licensed under the provisions of this article is not a person unless such individual operates as a subcontractor; but if such individual performs any service or practices his or her skill for compensation for, any person other than his or her licensed employer, he or she is a person and must pay the tax and obtain a license if such be required by the terms of this article.

(b)   Business; as used in this article, means and includes businesses, trades, occupations, professions and also callings, rendering or furnishing a service; provided, that the name of a business, trade, occupation, profession or calling may be used, and when so used, shall refer to the particular business, trade, occupation, profession or calling.

(c)   Tax, as used in this article, means an occupation tax or license fee for city revenue without regulations upon and for the privilege of engaging in business as herein defined.

(d)   License, as used in this article, means the document issued by the city acknowledging payment of the required amount of tax, and stating the name of the licensee, the kind of business and where located the period which the tax covers, such other matter as may be required and signed by the proper officer or officers.

(Ord. 623, Sec. 2)

Nothing in this article shall be construed as applying to or taxing:

(a)   The interstate portion of any business;

(b)   Any business the taxing of which by a city is prohibited by the statutes of the State of Kansas;

(c)   Instrumentalities of the government of the United States, unless authorized by laws of the United States;

(d)   Organizations of any kind or the employees thereof wholly for charitable, religious, benevolent, fraternal, civic, educational, military, municipal or similar purposes, and from which profit is not derived, either directly or indirectly, by any individual.

(Ord. 623, Sec. 3)

There are hereby Levied Taxes in the amounts and for each year unless a shorter time is specifically stated, upon the businesses as hereafter stated:

1.    Book or Magazine Agent............................................................. $25

2.    Fire Insurance Agent or Agency................................................... $25

3.    Health Insurance Agent or Agency............................................... $25

4.    Real Estate or Rental Agent, for each individual

       engaged in such business.............................................................. $25

5.    Any agent, of whatsoever kind, not herein specifically mentioned... $25

6.    Accountant, Public, Expert or Certified Public............................... $25

7.    Auctioneer, per day $3, per week $5; per year............................... $30

8.    ·Auto Repair or Paint Shop........................................................... $25

9     Automobile or Motor Car Wrecking............................................. $25

10   Automotive Equipment Stores...................................................... $25

11.  Bakery, or Bakery Products.......................................................... $25

12.  Bait Shop, Fishing Equipment or Supplies..................................... $25

13.  Bankrupt or Fire Sales, Per Day.................................................... $25

14.  Billiard Table, Bagatelle, Pool Table, Domino Table

       or Shuffle Board.......................................................................... $25

15.  Bowling, or Ten Pin Alley............................................................ $25

16.  Blacksmith.................................................................................. $25

17.  Boarding or Rooming House or Apartment House

       of more than 2 units or persons..................................................... $25

18.  Beauty Shop or Parlor.................................................................. $25

19.  Beauty Operator in Home or Residence......................................... $25

20.  Barber Shop................................................................................ $25

21.  Barber Operating in Home or Residence....................................... $25

22.  Broker of Merchandise or Produce................................................ $25

23.  Building Material, Brick, Cement, Sand and

       other Builder’s supplies, dealer in................................................. $25

24.  Cabinet Shop............................................................................... $25

25.  Carnivals, per week or fraction thereof........................................ $100

       and each concession..................................................................... $25

26.  Carpet or Rug Cleaner.................................................................. $25

27.  Chicken Hatchery or Battery Chicken Business............................. $25

28.  Chiropodist, Chiropractor (not licensed by the

       Kansas State Board of Healing Art).............................................. $25

29.  Cleaning, Pressing and Dyeing Works.......................................... $25

30.  Cold Storage Plant or House......................................................... $25

31.  Commission or Produce Dealer.................................................... $25

32.  Contractor, Building or Remodeling............................................. $25

33.  Contractor, Painting or Paper Hanging.......................................... $25

34.  Contractor, Electrical................................................................... $25

35.  Contractors of Every Kind not herein specifically mentioned.......... $25

36.  Dairy Truck, Retail...................................................................... $25

37.  Dealers in Second Hand Goods to Retail Trade.............................. $25

38.  Druggist...................................................................................... $25

39.  Elevator, Grain and Feed.............................................................. $25

40.  Engineer, Civil or Consulting....................................................... $25

41.  Entertainments or Concerts other than charitable, per day............... $25

42.  Exhibition for pay not otherwise provided for, per day................... $25

43.  Exterminator or Tree Sprayer....................................................... $25

44.  Fix-it Shop (Radio, TV and/or shoe repair).................................... $25

45.  Florist......................................................................................... $25

46.  Fortune Tellers, Palmists, Clairvoyants or Mind Readers................ $25

47.  Funeral Home.............................................................................. $25

48.  Garage, a place where motor vehicles are kept or stored for hire,

       or where motor vehicles are sold, or where the business of renting

       motor vehicles is carried on; provided that the term “Garage” shall

       not be held to include a shop or place of business conducted

       exclusively for motor vehicle repairing......................................... $25

49.  Garbage Collector or Trash Hauler............................................... $25

50.  Gift Shop.................................................................................... $25

51.  Hay or Grain Dealer (Wholesale).................................................. $25

52.  Hobby Shop................................................................................ $25

53.  Hotel or Motel and/or Tourist Cabins............................................ $25

54.  Ice Cream Parlor, or Shops selling Frozen Milk Products............... $25

55.  Junk Dealers................................................................................ $25

56.  Launderette or Laundromat or Coin-Operated Laundry.................. $25

57.  Laundry or Dry Cleaning Truck, Retail......................................... $25

58.  Laundry Office of any Laundry not paying a License in this City.... $25

59.  Lumber Yard............................................................................... $25

60.  Monuments, Marble or Granite Works.......................................... $25

61.  Merchant, Retail not otherwise specified....................................... $25

62.  Motion Picture Show................................................................... $25

63.  Motor Car Sales (new or old)........................................................ $25

64.  Novelty Shop.............................................................................. $25

65.  Oil, Kerosene or Lubricating Oil Dealers, Wholesale,

       from Truck or Bulk Station........................................................... $25

66.  Optician or Optometrist or Oculist, Osteopath............................... $25

67.  Paint Shop (auto)......................................................................... $25

68.  Parking Lot or Station, less than 20 vehicles.................................. $25

69.  Peddlers or Solicitors of all kinds.................................................. $25

70.  Peddlers selling from trucks in residential areas of any

       manufactured or processed products.............................................. $25

71.  Photographer, with studio............................................................. $25

72.  Photographer, itinerant................................................................. $25

73.  Plaster, Paper Hanger or Decorator............................................... $25

74.  Plumber or Plumbing Shop........................................................... $25

75.  Poultry and Egg Dealer, wholesale or· retail.................................. $25

76.  Printing Office or Engraving Shop................................................ $25

77.  Public Dance, per day.................................................................. $25

78.  Pubic Lecture, per day................................................................. $25

79.  Refrigeration or Air Conditioning, sales or service......................... $25

80.  Repair Shop (Auto)...................................................................... $25

81.  Restaurant................................................................................... $25

82.  Doctor of Medicine...................................................................... $25

83.  Attorney at Law........................................................................... $25

84.  Retail Merchant not otherwise specified........................................ $25

85.  Roofing or Siding Company......................................................... $25

86.  Service Station, Selling Oils, Supplies, Accessories Service

       at Retail for Motor Vehicle........................................................... $25

87.  Sign Painter with or without shop................................................. $25

88.  Skating Rink............................................................................... $25

89.  Storage Room or Warehouse........................................................ $25

90.  Theatrical Performance, per day................................................... $25

91.  Trailer Courts, 2 or more units...................................................... $25

92.  Undertaker or Funeral Home........................................................ $25

93.  Upholsterer................................................................................. $25

94.  Welding Shop, or Welder working from Home

       or residence for hire..................................................................... $25

95.  Wholesaler, not specifically listed, selling direct to retail trade....... $25

96.  Dentist........................................................................................ $25

(Ord.623, Sec. 4; Ord. 628, Secs. 1:2; Ord. 770,·Secs.1:2; Ord. 946, Sec. 4)

Any person maintaining more than one place of business shall pay the required tax and obtain a license for each place of business.

(Ord. 623, Sec. 5)

A person engaged in two or more businesses at the same location shall not be required to obtain separate licenses for each business but shall be issued one license at the highest tax applicable.

(Ord. 623, Sec. 6)

Any person operating what is commonly known as a leased department in a business establishment shall pay the tax applicable to the business conducted by the department.

(Ord. 623, Sec. 7)

Any person shall, before engaging in any business or before continuing such business after a license has expired, make application for a license and pay the proper tax. Application shall be made to the City Clerk, giving the name of the person, the kind of business, location and such other information as may be necessary to determine the amount to be paid. The License Committee may, in its discretion, cause an investigation to be made to verify the accuracy of the information.

(Ord. 623, Sec. 9)

The City Clerk, when any application has been proved by any one member of the License Committee, or within ten (10) days after the date of the filing of the application, if no member of the License Committee has approved or rejected such application, shall issue a receipt stating the name of the person, kind of business, his or its location, the date of issuance, the amount paid, the duration and expiration.

In addition to the receipt, the City Clerk shall issue a license stating the name of the licensee, the nature of the business, the exact location, if possible, the amount paid and date, and date of expiration. Said license shall be signed by the City Clerk.

(Ord. 623, Sec. 9)

All annual licenses shall expire on September 30^th annually: PROVIDED, That when a business begins operation the amount charged shall be the full sum provided for such business in Section 4.

(Ord. 623, Sec. 10)

Whenever a license is issued upon payment of the tax by check, such license shall be null and void and of no force or affect if the check is not duly paid upon presentation.

(Ord. 623, Sec. 11)

No refunds shall be made, except as provided by this section. The Governing Body of the City shall, upon notification of the City Clerk, order a refund or pro rata refund for the following reasons:

(1)   When the tax was collected through error.

(2)   The excess where the amount collected exceeded the amount required.

(3)   Where the licensee has entered the Armed Services of the United States, through induction or enlistment, and is thereby rendered unable to conduct the business and the business is discontinued. The refund shall be based upon the number of months of the license period remaining.

(Ord. 623, Sec. 12)

There shall be no transfers of licenses from one person to another, except that where a business, including stock, if any, is sold and the new owner continues the business at the same location and under the same name, the license shall continue to expiration. If the holder of a license moves a stock of goods from the location stated on the license to another location and begins business at the new location, he may return the license to the City Clerk and secure a substitute license upon payment of a fee of $1.00 and any additional prorated amount for the unexpired term, should a greater amount be required at the new location.

(Ord. 623, Sec. 13)

Any person who, under the provisions of this article, is required to pay a tax, and who is a 1icensee at the appropriate times hereafter set forth, shall be given a first notice by the office of the City Clerk, mailed not later than September 1, of each year, advising the licensee that payment of the annual business fee or tax is due on or before October 1 of such year. If the license tax is not paid when due, a second notice shall be mailed by the office of the City Clerk on or before November 1 of such year, advising that the license fee must be paid on or before December 31 of such year, and adding to the cost of such license a 10% penalty for each 30 days, or portion thereof, that the license fee is delinquent. If the license fee is not paid on or before December 31 of the year when due, a penalty equal to 100% of the original license fee or tax shall be added thereto and collected by the office of the City Clerk, for all licenses purchased from and after January 1 of the year following the year when due.

The City Clerk shall also notify the Chief of Police of the names of all persons, firms, corporation, partnerships, or other entities who have failed to pay the City license fee and are delinquent as of January 31 of the year following the year when due, in order that the Police Department of the City of Caney may issue a citation as hereafter set forth in Section 5-119 to the delinquent licensee.

(Ord. 623, Sec. 13)

The revenue received under the provisions of this article shall be credited to the General Fund

(Ord. 623, Sec. 15)

All persons not having a permanent location are required to carry their license with them. A licensee Shall present his license for inspection when requested to do so by any officer of the City.

(Ord. 6 23, Sec. 16)

The statements, application and records filed pursuant to the provisions of this article for the purpose of determining the amount of the tax shall be deemed confidential and shall not be subject to public inspection and shall be kept so that the contents thereof shall not become known, except to persons charged with the administration of this article and auditors engaged to audit the records of the City.

Any officer or employee of the City who shall willfully divulge any information herein required to be kept confidential, or who shall permit any person not entitled to see such records, shall be deemed to do so unlawfully and punished as herein provided.

(Ord. 623, Sec. 17)

The pursuing, conducting or carrying on of any business without the payment of the tax required and without having secured a license as provided by this article shall not affect the validity of any business transaction which would otherwise be lawful.

(Ord. 623, Sec. 18)

Persons engaged in sales of farm or garden produce, such· as vegetables, fruit or eggs; antiques or other collectable items, and handmade arts and crafts on an intermittent basis, if not greater in frequency than once per week, shall not be considered as engaging in business, as that term is defined herein, and shall not be subject to the occupational taxes or fees herein imposed.

(Ord. 886, Sec. 1)

Any person, as defined by this article, who shall conduct, pursue, carry on or operate within the corporate limits of the City any business as defined by this article, and any individual who shall assist, directly or indirectly, in so doing in any manner or to any extent, either as owner, proprietor, manager, superintendent, partner agent, servant, or employee of any person after a tax should have been paid and a license obtained to conduct, pursue, carry on or operate such business and said tax has not been paid and a license obtained, shall be deemed to do so unlawfully and upon conviction thereof in Police Court shall be punished by a fine of not more than One Hundred Dollars ($100.00), or by imprisonment in the City Jail for a period not exceeding sixty (60) days, or by both such fine and imprisonment. A separate offense shall be deemed committed on each day during or on which a violation occurs or continues.

(Ord. 623, Sec 19)

The payment of a fine or the serving of a jail sentence for failure to pay the tax and secure a license shall not constitute payment of the tax nor excuse the person from making payment, and the City may proceed by civil action to collect the tax.

(Ord. 623, Sec 20)