[R.O. 2014 §140.110; Ord. No. 345 §1, 2-9-1978]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.570, RSMo., a tax for general revenue purposes
is hereby imposed upon all sellers for the privilege of engaging in
the business of selling tangible personal property or rendering taxable
services at retail to the extent and in the manner provided in Sections
144.010 to 144.525, RSMo., and the rules and regulations of the Director
of Revenue issued pursuant thereto. The rate of the tax shall be one
percent (1%) on the receipts from the sale at retail of all tangible
personal property or taxable services at retail within the City of
Marshfield, Missouri, if such property and taxable services are subject
to taxation by the State of Missouri under the provisions of Sections
144.010 to 144.525, RSMo. The tax shall become effective as provided
in Subsection (4) of Section 94.510, RSMo., and shall be collected
pursuant to the provisions of Sections 94.500 to 94.570, RSMo.
[1]
Editor's Note — Former Section 140.120, Capital Improvements
Tax had a termination date of 10-1-2014 and has not been renewed.
Prior section derived from Ord. No. 801 §1, 3-13-1997 and Ord.
No. 883 §1, 5-20-1999. At the editor's discretion this section
has been left reserved for the city's future use.
[Ord. No. 1636 §1, 8-21-2014]
A City sales tax for funding local parks at the rate of one-half
of one percent (1/2 of 1%) on the receipts from all retail sales within
the City of Marshfield, Missouri, is hereby imposed upon all sellers
within the City for the privilege of engaging in the business of selling
tangible personal property or rendering taxable services at retail
to the extent and in the manner provided by Sections 144.010 to 144.525,
inclusive, RSMo., and the rules and regulations of the Director of
Revenue of the State of Missouri issued pursuant thereto. The sales
tax imposed at the rate of one-half of one percent (1/2 of 1%) for
such time as any obligations issued for the purpose of constructing,
furnishing and equipping an aquatic/activity complex shall remain
unpaid, and thereafter the rate shall reduce to one-quarter of one
percent (1/4 of 1%). Such sales tax will not be effective until there
has been compliance with the terms and provisions of this Section,
including but not limited to submission to the voters of the City
of a proposal to authorize the Board of Aldermen to impose the sales
tax. Such sales tax is being imposed for the purpose of providing
funding for local parks, including but not limited to constructing,
furnishing, equipping, operating and maintaining an aquatic/activity
complex.
[1]
Note — A city sales tax for funding local parks was
submitted to the voters and approved at the election of November 4,
2014.
[R.O. 2014 §140.130; Ord. No. 1082 §§1 — 2, 6-24-2004; Ord. No. 1090 §1, 8-26-2004]
A.
HOTEL AND MOTEL
TOURISM TAX
TRANSIENT GUEST
Definitions.
The terms used herein shall have the meaning ascribed to them in this
Section and shall be construed as indicated in this Section:
Any structure or building, which contains rooms furnished
for the accommodation or lodging of guests with or without meals being
provided, and kept, used, maintained, advertised, or held out to the
public as a place where sleeping accommodations are sought for pay
or compensation to transient guests.
[Ord. No. 2038, 7-14-2022]
Amount of tax levied, fixed, imposed and ordered collected on the charges for all sleeping rooms paid by the transient guests of hotels and motels situated in the City of Marshfield, Missouri, pursuant to the provisions of Subsection (B) herein.
A person who occupies a room or rooms in a hotel or motel
for thirty-one (31) days or less during a calendar quarter.
B.
Levy Of Tax. There is hereby levied, fixed, imposed and
ordered collected a tax in the amount of two percent (2%) on the charges
for all sleeping rooms paid by the transient guests of hotels and
motels situated in the City of Marshfield, Missouri. This tax shall
be in addition to any and all taxes imposed by law. Each person, partnership,
venture or corporation now or hereafter engaged in the business of
operating a hotel or motel in the City of Marshfield, Missouri, shall
collect the tourism tax and shall remit the same to the City Collector
on or before the thirtieth (30th) day of the month following the end
of the calendar quarter.
C.
Convention, Visitor And Tourist Center Promotion. All revenues
received from the tourism tax levied herein shall be utilized by the
City of Marshfield, Missouri, solely for funding a convention and
visitors bureau which shall be a general not-for-profit organization
with whom the City has contracted, and which is established for the
purpose of promoting the City as a convention, visitor and tourist
center. Such tax shall be stated separately from all other charges
and taxes.
D.
Transient Guest Tax Fund. The City Collector is hereby required
to create the "Transient Guest Tax Fund" to record revenues received
and appropriations expended for like cause. The purpose of this fund
shall remain singular and monies for other purposes shall not be commingled.
E.
Reports Required. Every person, partnership, venture or corporation now or hereafter engaged in the business of operating a hotel or motel for transient guests located in the City of Marshfield, Missouri, shall file with the City Collector prescribed forms giving such information as may be necessary to determine the amounts to which the tourism tax shall apply for the calendar quarter to be submitted with the payment to be made in accordance with Subsection (B) hereof.
F.
Examination Of Books, Records. The City Collector or an authorized representative shall have the right at all reasonable times during business hours to make such examination and inspection of the books and records of the hotel or motel for transient guests as may be necessary to determine the correctness of the reports required by Subsection (E) hereof.
G.
Penalties For Non-Payment. Any tourism tax not paid within
thirty (30) days after the last day of each calendar quarter shall
be considered delinquent. There is hereby added a penalty of one percent
(1%) and interest of two percent (2%) per month on the unpaid taxes
which are considered delinquent until paid. In addition to the penalties
provided herein, any person subject to the provisions of this Section
who fails to collect and remit the tourism tax, file the prescribed
forms or files a false or fraudulent form shall, upon conviction thereof,
be punished by a fine not to exceed five hundred dollars ($500.00)
or by imprisonment not exceeding ninety (90) days, or by both such
fine and imprisonment.
[R.O. 2014 §140.140; Ord. No. 1107 §1, 1-13-2005]
A City sales tax for transportation purposes at the rate of
one-half of one percent (.5%) on the receipts from all retail sales
within the City of Marshfield, Missouri, is hereby imposed upon all
sellers within the City for the privilege of engaging in the business
of selling tangible personal property or rendering taxable services
at retail to the extent and in the manner provided by Sections 144.010
to 144.525, inclusive, RSMo., and the rules and regulations of the
Director of Revenue of the State of Missouri issued pursuant thereto;
provided that said sales tax shall terminate not later than fifteen
(15) years from the effective date of said sales tax. Such tax shall
not be effective until the terms and provisions of this Section have
been complied with, including submission to the voters of the City
of a proposal to authorize the Board of Aldermen to impose such City
sales tax for transportation purposes.
[1]
Editor's Note: Former Section 140.150, Opt Out of Sales Tax
Holiday, was repealed 1-12-2023 by Ord. No. 2069, effective 1-1-2023.
Prior history includes R.O. 2014 § 140.150 and Ord. No.
1185.
