Chapter 54 – Business Licenses

Chapter 54—Business Licenses

54.010.   Required, generally. It shall be unlawful for any person to engage in any business, trade or profession listed in Section 94.270 RSMo, 1969, as amended in the City without first obtaining a license therefore. It is the intention of the City to exercise the fullest extent of its licensing power, and to require a license from any and all businesses, trades or professions that can be legally required to obtain a license. Each license shall be issued for one calendar year. Each renewal license applicant shall apply for and pay for the required license in January of each year; such license shall be delinquent in February. Each new license applicant shall apply for, pay for, and receive the required license before doing any business in the City. All licenses herein shall be issued for the calendar year, are nontransferable, and shall not be prorated on application for a partial year or upon cancellation.

54.020.(ORD. 8-88)  Failure to obtain and display License, prohibited;

Penalty: Effective date of August 1, 1988.

  1. It shall be unlawful for any person, either directly or indirectly, to conduct any business, or to use in connection therewith any vehicle, premises, machine or device for which a license or permit is required by this Chapter without the license or permit so required having been first obtained and thereafter kept in effect and displayed at all such times as required by this Chapter.
  2. Any person, real or otherwise, failing to display, as referenced in Chapter 54.190, the License referenced in Chapter 54.020 (1) shall be guilty of a general ordinance violation punishable by a Ten Dollar

($10.00) fine.

  1. Each and every business day that any person, real or otherwise, after being cited for violating Chapter 54, remains in violation of

Chapter 54, shall constitute a separate violation of Chapter 54.020 (2).

  1. The penalty provisions of this chapter shall take effect

August 1, 1988.

54.030.   Separate license required for each business; exception. For each business required by this Chapter to be licensed, a separate license shall be obtained. A person engaged in two or more businesses at the same location shall not be required to obtain a separate license for each business but, when eligible, shall be issued one license, which shall specify on its face all such businesses.

54.040.   Operating more than one business at the same location. When any person engages in two or more businesses at the same location under one license, he shall pay a license fee equal to the sum of all the fees for each business so licensed.

54.050.  When person deemed in business. Except as may be provided otherwise in this Chapter, a person shall be deemed to be in business within the meaning of this Chapter when he is selling any goods or service, soliciting business, or offering goods or service for sale or hire, or using any vehicle or premises in the City for business purposes.

54.060.  Determination of whether business, etc., covered by Chapter. The city license officer shall make initial determination whether any other particular business, activity, occupation, vocation or service shall be covered within the provisions of this Chapter. Such determination shall be reasonably made, based upon the generally accepted concept of each such activity, occupation, vocation or service, and with regard for the intention of the legislature in the enactment of Section 94.270 and other applicable sections of the Revised Statutes of Missouri. Such determination by the city license officer shall be final and binding on persons affected thereby, unless and until such determination is held unreasonable or invalid by a court of competent jurisdiction.

54.070.   Responsibility of representatives for compliance of principal, etc., with Chapter. The local agents or other representatives of nonresidents who are doing business in this City shall be personally responsible for the compliance of their principals and of the businesses and enterprises they represent with all applicable provisions of this Chapter.

54.080.   License not required for delivery of goods purchased outside City. Except as may be provided otherwise by this Chapter, no license shall be required of any person for any mere delivery in the City of any property purchased or acquired in good faith from such person at his regular place of business outside the City where no intent by such person is shown to exist to evade the provisions of this Chapter.

54.090    Fees for operating vehicle on public highways supplemental to  fees required by other provisions. Any general or special license fees for any kind of vehicle for the privilege of operating such vehicle upon the public highways shall be in addition to any other licenses, permits, insignias or fees for such vehicles otherwise required by city, state or federal law.

54.100.   (ORD. #3-89)   Schedule of fees. The following trades, professions, occupation, vocations or businesses shall not be operated, practiced, engaged in or otherwise conducted in the City, unless and until the owner, operator, manager, proprietor or practitioner thereof shall have applied for and obtained a license to operate, practice, engage in or otherwise conduct same from the City Clerk and shall have paid to the City the license tax hereinafter set forth, such license and tax therefore to be issued and paid on an annual basis, except where otherwise herein specifically provided.          1.  Fee established. License fees shall be in the following amounts: Abstract and Abstract Agencies. . . . . . . . . . . . . . . $  16.00 per year

Amusement Parks Center. . . . . . . . . . . . . . . . . . . .  25.00 per year Architects. . . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Artist. . . . . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year

Auctioneers . . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  10.00 per day

Auction Stores. . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year

Auto Agents Dealers . . . . . . . . . . . . . . . . . . . . .  30.00 per year

Automobile Accessory Dealers. . . . . . . . . . . . . . . . .  25.00 per year

Auto Salvage. . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year

Auto Wrecking Shops . . . . . . . . . . . . . . . . . . . . .  25.00 per year

Auto Garage for Repairs or Storage. . . . . . . . . . . . . .  25.00 per year Bait Shop . . . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Bakeries. . . . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year

Banks, Investment Companies . . . . . . . . . . . . . . . . . 100.00 per year Barber Shops. . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Beauty Parlors. . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year

Billiard Tables . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Blacksmith & Machine Shop . . . . . . . . . . . . . . . . . .  25.00 per year Bowling Alleys. . . . . . . . . . . . . . . . . . . . . . . .  50.00 per year

Bottling Works. . . . . . . . . . . . . . . . . . . . . . . .  60.00 per year

Boxing Exhibition and Wrestling . . . . . . . . . . . . . . .  50.00 per year Brokers, Real Estate & Insurance Agent. . . . . . . . . . . .  25.00 per year

Carnivals . . . . . . . . . . . . . . . . . . . . . . . . . . 200.00 per year  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  50.00 per day .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100.00 per week Circus. . . . . . . . . . . . . . . . . . . . . . . . . . . . 200.00 per year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  50.00 per day   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100.00 per week

Cleaning, Pressing, Laundromat(any combination) . . . . . . .  25.00 per year

Coal Dealers. . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year

Collection Agencies . . . . . . . . . . . . . . . . . . . . .  30.00 per year Contractors, General. . . . . . . . . . . . . . . . . . . . .  35.00 per year

Air Conditioner Contractor. . . . . . . . . . . . . . . . . .  25.00 per year

Cabinet Maker Contractor. . . . . . . . . . . . . . . . . . .  25.00 per year Carpenter Contractor. . . . . . . . . . . . . . . . . . . . .  25.00 per year Carpet Layer Contractor . . . . . . . . . . . . . . . . . . .  25.00 per year

Concrete Forms & Accessories Contractor . . . . . . . . . . .  25.00 per year Concrete Products Contractor. . . . . . . . . . . . . . . . .  25.00 per year Concrete Equipment & Supplies Contractor. . . . . . . . . . .  25.00 per year

Concrete Mixer Contractors. . . . . . . . . . . . . . . . . .  25.00 per year

Delivery Trucks, Dealers in Candy, Pastries, Tobacco, Cheese,                              Meat, and all other foods and manufactured products, pop                      trucks, milk. . . . . . . . . . . . . . . . . . . . . . . . .  20.00 per year Drug Stores . . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Dry Wall Contractors. . . . . . . . . . . . . . . . . . . . .  25.00 per year

Electric Appliances, Major Repairing Contractors. . . . . . .  25.00 per year Electric Contractors. . . . . . . . . . . . . . . . . . . . .  25.00 per year Electric Equipment, Service, Repairs, Supplies. . . . . . . .  25.00 per year

Elevator, seed and Grain, Seed Cleaners or any combination. .  50.00 per year Excavating Contractors. . . . . . . . . . . . . . . . . . . .  25.00 per year Exterminators . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Farm Implement Dealers. . . . . . . . . . . . . . . . . . . .  30.00 per year

Florists. . . . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Foundries (Mfg) . . . . . . . . . . . . . . . . . . . . . . .  60.00 per year Furnace, Heating, Sales, Repair, Contractors. . . . . . . . .  25.00 per year

Gas, Liquefied Petroleum, Bottled & Bulk. . . . . . . . . . .  25.00 per year Gasoline & Oil Wholesale. . . . . . . . . . . . . . . . . . .  50.00 per year Gasoline & Oil, Retail. . . . . . . . . . . . . . . . . . . .  25.00 per year

Grading Contractors . . . . . . . . . . . . . . . . . . . . .  25.00 per year Grocery Without Meat Market . . . . . . . . . . . . . . . . .  30.00 per year Grocery with Meat Market. . . . . . . . . . . . . . . . . . .  30.00 per year

Gutters and Downspouts Contractors. . . . . . . . . . . . . .  25.00 per year Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year House Movers. . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year

Ice Cream Stands & Vendors. . . . . . . . . . . . . . . . . .  20.00 per year

Insulation Contractors (Cold & Heat). . . . . . . . . . . . .  25.00 per year Jewelers. . . . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Job Printing Plant. . . . . . . . . . . . . . . . . . . . . .  25.00 per year Light & Power Plants. . . . . . . . . . . . . . . . . . . . .  80.00 per year Loan Companies and Agents . . . . . . . . . . . . . . . . . . 100.00 per year

Lumber Dealers. . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Lunch Stands, Counter & Wagons. . . . . . . . . . . . . . . .  20.00 per year Mason Contractors, Brick, Block, Stone. . . . . . . . . . . .  25.00 per year

Manufacturing Co.& Institutions N/O listed. . . . . . . . . .  60.00 per year Mercantile Agent. . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Merchants Delivery Companies. . . . . . . . . . . . . . . . .  25.00 per year

Merchants Dealing in Clothing, Furnishing, Shoes, Dry Goods,

Rubber Goods, Hardware, Implements, Electrical Goods,

Appliances and any or all of them, New or used Furniture. . .  25.00 per year

Merchants Dealing in Gas, Water, Steam or Electrical

Fixtures. . . . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Miniature Golf Courses. . . . . . . . . . . . . . . . . . . .  30.00 per year Monument Dealers. . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Motion Picture Theater. . . . . . . . . . . . . . . . . . . .  25.00 per year Muscle Developers . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Museums . . . . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year

Newspaper Office. . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Novelty or Notion Store . . . . . . . . . . . . . . . . . . .  25.00 per year Nursery Stock Agents. . . . . . . . . . . . . . . . . . . . .  25.00 per year Packing Plants & Butchers, Retail . . . . . . . . . . . . . .  25.00 per year Painting Contractors. . . . . . . . . . . . . . . . . . . . .  25.00 per year Patent Rights Dealers . . . . . . . . . . . . . . . . . . . .  25.00 per year

Paving Contractors. . . . . . . . . . . . . . . . . . . . . .  25.00 per year

Pawnbrokers . . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Peanut & Popcorn Stands . . . . . . . . . . . . . . . . . . .  20.00 per year Piano or Organ Dealers or Agents. . . . . . . . . . . . . . .  25.00 per year

Plumbing Contractors. . . . . . . . . . . . . . . . . . . . .  25.00 per year Produce and Poultry Dealers . . . . . . . . . . . . . . . . .  25.00 per year Propane or Bottled Gas, Retail. . . . . . . . . . . . . . . .  25.00 per year

Public Scales . . . . . . . . . . . . . . . . . . . . . . . .  20.00 per year Radio & TV Repair . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Rest Homes or Nursing Homes . . . . . . . . . . . . . . . . .  25.00 per year

Restaurants . . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year

Roofing Contractors . . . . . . . . . . . . . . . . . . . . .  25.00 per year Rooming Houses. . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Sales & Feed Barns. . . . . . . . . . . . . . . . . . . . . .  40.00 per year

Sanitariums & Hospital. . . . . . . . . . . . . . . . . . . .  25.00 per year Septic Tanks, Cleaning & Sales, Repairs Contractors . . . . .  25.00 per year Shoe Repair Shop. . . . . . . . . . . . . . . . . . . . . . .  25.00 per year

Siding Contractors. . . . . . . . . . . . . . . . . . . . . .  25.00 per year Skating Rinks . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Soft Drink Stands . . . . . . . . . . . . . . . . . . . . . .  20.00 per year

Stationery and Book Dealers . . . . . . . . . . . . . . . . .  25.00 per year

Steam Fitters . . . . . . . . . . . . . . . . . . . . . . . .  35.00 per year

Storage Warehouse . . . . . . . . . . . . . . . . . . . . . .  50.00 per year

Taxicabs and Hackman. . . . . . . . . . . . . . . . . . . . .  25.00 per year

Trailer Court . . . . . . . . . . . . . . . . . . . . . . . .  50.00 per year Trash Service . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Tree Service. . . . . . . . . . . . . . . . . . . . . . . . .  35.00 per year Trucking. . . . . . . . . . . . . . . . . . . . . . . . . . .  25.00 per year Undertakers & Embalmers . . . . . . . . . . . . . . . . . . .  30.00 per year Water Well Drilling Contractors & Service Pumps, Etc. . . . .  25.00 per year Waterproofing Contractors . . . . . . . . . . . . . . . . . .  25.00 per year      54.110.   City license officer; city clerk designated; duties, generally. The city clerk shall be the city license officer and shall issue in the name of the City all licenses and permits required by this Chapter to all qualified applicants therefore, when all required taxes and fees have been paid, in accordance with the provisions of this Chapter. (ORD # 13-09) No license shall be issued to any applicant under the Chapter until all sales taxes, real and personal property taxes, utility fees, permit fees, inspection fees, or other financial obligations to the City which are due and are delinquent are paid and satisfied; provided that this requirement shall not apply to any obligation which is contested by the applicant in good faith and resolution of which is being diligently pursued by such applicant. Each applicant shall provide a “no tax due: statement from the State of Missouri pursuant to Sections 144.010 to 144.510 RSMo and a current paid statement of income taxes pursuant to Sections

143.101 to 143.261 RSMo. Each applicant shall provide such documentation or certifications as the City Clerk may require to assure compliance with this

Subsection.

54.120.   Same, promulgation of rules and regulations; additional duties. The city license officer shall adopt and promulgate such rules and regulations as he may consider desirable for the administration of this Chapter. When approved by the mayor, such rules and regulations shall be placed on file in the office of the city license officer for inspection and use by the public, and the provisions thereof shall be enforced by him. The city license officer shall investigate and determine the eligibility of any applicant for a license or a renewal, examine the books and records of any applicant when reasonable necessary to the administration or enforcement, and notify any applicant of the acceptance or rejection of his application and, upon refusal, state in writing the reasons therefore, and deliver such notice to the applicant.

54.130.   Taxes and fees to be paid to city collector; issuance of receipt. Taxes and fees required by this Chapter to be paid by any person shall be payable to the city collector, who shall issue a proper receipt to each person making any such payment.

54.140.   Application; original license. Every person required to have a license shall submit an application to the city license officer by a written statement upon forms provided by the city license officer, which shall disclose all information which the city license officer shall find to be reasonably necessary to the fair administration of this Chapter, and which shall be accompanied by a receipt from the city collector for the full amount of the fees chargeable for such license, which receipt shall not be construed as approval for the issuance of a license, nor shall it entitle or authorize the applicant to open or maintain any business contrary to this Chapter.

54.150.   Same; renewal.  Any applicant for the renewal of a license under this Chapter shall submit an application therefore to the city license officer upon forms provided by such officer, which shall include such information which the license officer shall find to be reasonably necessary to the fair administration of this Chapter and information as to the conduct and operation of his business during the preceding licensing period.

54.160.   Same, refunds upon disapproval; engaging in business during appeal, prohibited. The city license officer shall, upon disapproving any application, direct the city collector to refund all money paid in advance; provided, the applicant is not otherwise indebted to the City. When the issuance of license is refused and any action or proceeding is brought by the applicant to compel its issuance, such applicant shall not engage in the business for which the license was refused.

54.170.   Confidentiality of information. The city license officer, and all other city officers and officials who may be officially concerned with administering and enforcing this Chapter, shall keep all information furnished or secured under the authority of this Chapter in strict confidence. Such information shall not be subject to public inspection and shall be kept so that the contents thereof shall not become known, except to the persons charged with the administration of this Chapter; provided, that this section shall not prohibit any city officer from testifying as to such information in compliance with a subpoena issued from a court of competent jurisdiction or from the City

Council in any proceeding before it.

54.180.   Inspection of business, books, etc.; operation of business upon revocation, expiration, etc. Each licensee under this Chapter shall permit all reasonable inspections of his business and examination of his books by the license officer and refrain from operating the licensed business after expiration of his license and during any period his license may be revoked or suspended.

54.190.   Posting or display of license. Every license under this Chapter shall post and maintain his license upon the premises in a place where it may be seen at all times. Every licensee under this Chapter who does not have licensed business premises shall carry his license on his person and shall display it to city officers having authority to enforce this Chapter and to persons with who he transacts business at their request.

54.200.   Registration of persons engaging in interstate commerce.

  1. Any canvasser, solicitor or other person who may be exempt from the application of license taxes or fees imposed by this Chapter, by reason of engaging in interstate commerce, shall, before engaging in any such canvassing or solicitation within this City, register with the city license officer on a form provided by such officer. Each registrant under this section shall on such form provide the city license officer with:
    1. His name and description.
    2. His permanent home address and full local address.
    3. A brief description of the nature of the business and goods to be sold, whether or not money is to be collected by the registrant prior to delivery or shipment of the goods sold.
    4. The name and address of his employer, together with credentials establishing the exact relationship.
    5. The length of time for which the registrant proposed to do business within the City.
    6. A photograph of the registrant taken within six months prior to the date of the filing of the registration form, which picture shall show the head and shoulders of the registrant in a clear and distinguishing manner.
    7. A statement by the registrant whether he has been convicted of any crime, misdemeanor or violation of any municipal law or ordinance, the nature of the offense and the punishment or penalty assessed therefore.
    8. The fingerprints of the registrant, who will certify as to his good character and responsibility, or, in lieu thereof, such other available evidence as to the registrant’s good character and business responsibility as will enable an investigation and proper evaluation of such character and business responsibility.
    9. A statement by the registrant that he is free of any contagious, infectious or communicable diseases.
  2. Each registrant hereunder shall pay at the time of registration the sum of ten dollars to cover the costs of the registration and the investigation of the facts stated in the registration form. The city license officer shall refer such registration to the chief of police, who shall cause such investigation to be made. Upon approval by the chief of police, the license officer shall issue to the registrant a registration certificate, which the registrant shall keep on his person at all times and on demand display to any officer of the City and any citizen who so requests it. Any registration certificate hereunder may be revoked by the city license officer for fraud or misrepresentation or false statements.

54.210.   Enforcement of Chapter; right of entry of license officer, etc. For purposes of enforcing this Chapter, the city license officer, the city administrator and the city police shall have authority to inspect and examine businesses to enforce compliance. Such persons authorized to inspect licenses shall have the authority to enter, with or without a search warrant, at all reasonable times.

54.220.   Adjustment of fee. The license officer shall:

  1. Prorated fee on voluntary retirement. Refund a proportion of the amount of fee already paid, prorated for the balance of the license period, upon notification by a licensee of his voluntary retirement from business.
  2. Prorated fee for new business. Prorate for the balance of any license period the license fee of any business commenced after the beginning of the license period.   Rebate of fee.
    1. General prohibition. Except as herein provided, no rebate or refund of any license fee or part hereof shall be made by reason of rendering the use of such license ineffective.
    2. Authorized in special cases. The license officer shall have the authority to refund a license fee or prorated portion thereof where: (1) the license fee was collected through an error
      • some particular hardship might be involved
      • the licensee has been prevented from enjoying the full license privilege due to his death, or incapacity to engage in such business
      • the licensee has entered the armed services of the United States through induction or enlistment and is thereby rendered unable to conduct such business
      • the licensed business is forced to close before the expiration of the license period by reason of the taking over of the business or licensed business.

54.230.   Miscellaneous fees. (ORD # 16-03) A special license shall be required of any party except a nonprofit organization, to hold any garage, yard, basement, patio or driveway sale. Said license shall be for $5.00 and said sale can last no longer than two days. Further, any party or location shall be allowed only one such license per month. With council approval, there may be scheduled once annually a city wide garage sale date, and no license need be obtained to participate with said city wide sale.

54.240.   (ORD # 01-08) Suspension or revocation.

  1. Any failure to comply with or any violation of any provision of this Chapter may be cause for suspension or revocation of such business license by the City Council upon public hearing before the City Council following five (5) business days notice of any violation of Chapter 54, or other City Code provision which may also be cause for suspension or revocation of such license following the same procedure. Suspension or revocation, as provided in this Section, shall be in addition to any other penalties prescribed in this Chapter.
  2. Permits and licenses issued under the provisions of this Chapter may be revoked by the City Council after notice and hearing for any of the following causes (1) fraud, misrepresentation, or false statement contained in the application for license; (2) fraud, misrepresentation, or false statement made in the course of carrying on his or her business with the City of Holden; (3) any violation of this Chapter; (4) conviction of any crime or misdemeanor involving moral turpitude; or (5) conducting of business in any unlawful manner so as to constitute a breach of the peace or menace to health, safety, or general welfare of the public.
  3. Notice of a hearing for revocation of a license shall be given in writing setting forth specifically the ground of complaint and the time and place of hearing. Said notice shall be mailed to the licensee or applicant at least five (5) days prior to the date set for hearing, and any decision shall be made by the City Council with respect to said revocation or suspension, and shall indicate the time of the Council’s action and the length of time for suspension, and shall be final. Any person or entity found guilty of violating any provisions of the Holden City Code in addition to the suspension or revocation. Section 2: Severability

If any subsection, sentence, clause, phrase, or any portion of this Ordinance is for any reason held invalid or unconstitutional by any court or competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision, and such holding shall not effect the validity of the remaining provisions hereof.      54.250 (ORD # 15-09) “Telephone Service Defined”

  1. “Telephone service” is hereby defined to include provision of cellular and wireless telephone and is hereby defined to be a public nonmunicipal utility service as contemplated under Section 54 and further “telephone service” is defined to mean the service ordinarily and popularly ascribed to it, including, without limitation, the transmission of messages and conversations through use of local, toll and wide area telephone service; private line services; land line services; cellular telephone services; and maritime and air-to-ground telephone services. Telephone service includes the transmission of information over telephone lines and other telephonic media for facsimile transfers. Telephone service does not include value added services including computer proce4ssing applications used to act on the form, content, code and protocol of the information for purposes other than transmission.                B.  A subscriber of telephone service is any individual, business, corporation or other entity who uses, or maintains for use, equipment necessary to transmit information over telephone lines. Telephone lines refers to any means of transmitting telephone messages, including, but not limited to, wire, radio transmissions, microwave and optic fiber technology.
  2. The purpose of this subsection is to clarify the telephone service as well the provision of cellular and wireless telephone services shall be included as a public non-municipal utility service and shall not limit the applications of said franchise and occupation tax under Section 54 to all other current forms of public non-municipal utility services, including, but not limited to the provision of electricity, natural gas, water and cable television services to citizens and entities of the City of Holden.

(ORD # 18-09) The City Code imposes an annual franchise and occupation tax on telephone services, including cellular and wireless telephone service and continuing the existing franchise and occupation tax in the amount of five percent (5%) on all electrical utilities, natural gas utilities, cable television services, telephone services, and other future non-municipal utilities as outlined on Ordinance 15-09, is hereby enacted and approved.