City of Marshfield, MO
Webster County
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Table of Contents
Table of Contents

Section 605.010 Tent Shows — Circus, Menagerie, Carnival, Etc.

[R.O. 2014 §605.010; Ord. No. 40 §1, 7-13-1954]
Every person or persons who shall within the City of Marshfield set up or conduct any circus, menagerie, carnival or other tent show, shall pay to the City a license tax therefor as follows: For circus or menagerie the sum of fifty dollars ($50.00) for each day; for a carnival or other collection of shows the sum of twenty dollars ($20.00) for one (1) day showing and ten dollars ($10.00) for each additional showing; for a stock company or vaudeville show the sum of five dollars ($5.00) for each day showing; and all other shows the sum of ten dollars ($10.00) for each day showing.

Section 605.015 No Tax Due Statement Required.

Each applicant for a business license under this Chapter shall submit a statement from the Missouri Department of Revenue pursuant to Section 144.083.4, RSMo., stating no tax is due, which statement is a prerequisite to the issuance or renewal of a City business license. The statement required by this Section shall be dated within ninety (90) days of submission of the business license application or renewal application.

Section 605.020 Occupational Licenses.

[R.O. 2014 §605.020; Ord. No. 40 §2, 7-13-1954; Ord. No. 1192 §1, 1-12-2006]
A. 
Every person or persons, partnerships or corporation who shall within the City of Marshfield engage in, conduct or operate any of the businesses, endeavors, establishments or professions enumerated below shall pay to the City as a license tax therefor the sum of eighteen dollars ($18.00) for each period of twelve (12) months:
1. 
Auctioneers.
2. 
Automobile agencies, dealers, public garages, automobile repair shops or a combination of such.
3. 
Bank or banking institution.
4. 
Dealer in automobile accessories.
5. 
Dray, transfer or any other vehicle for the transportation for hire or merchandise or any other property.
6. 
Drug store.
7. 
Dry goods store.
8. 
Express company and express agent.
9. 
Feed store.
10. 
Furniture store.
11. 
Gasoline filling station.
12. 
General notion store commonly known as a dime store.
13. 
Grocery store.
14. 
Hardware store.
15. 
Hotel.
16. 
Insurance agent or salesman.
17. 
Insurance companies.
18. 
Jitney, taxi or any other vehicle for the transportation of persons and/or baggage.
19. 
Kennels.
20. 
Light and power companies.
21. 
Loan agent by loaning monies of other persons, companies or corporations.
22. 
Lumber dealer.
23. 
Moving picture shows.
24. 
Photographer.
25. 
Plumber or dealer in plumbing supplies.
26. 
Public boarding house.
27. 
Real estate agent.
28. 
Restaurant, cafe, soda fountain or ice cream and soft drink stands or combination thereof, at which food or drink is served at tables.
29. 
Stockyards or sales barn where cattle, horses, sheep, hogs or other livestock are bought, sold, kept or fed, either by the owner or keeper of such stockyards or sales barn or by other persons.
30. 
Telegraph companies.
31. 
Telephone companies.
32. 
Wholesale business or any kind of manufacturing establishments.

Section 605.030 License To Authorize Business Specified Only.

[R.O. 2014 §605.030; Ord. No. 40 §5, 7-13-1954]
Every license to set up, keep, conduct, operate or engage in any business, occupation or avocation, issued under the provisions of this Chapter, shall authorize the conducting of such business, or the keeping or selling of such goods and wares as is customary in the business, occupation or avocation for which such license was issued, and no other; any local custom to the contrary notwithstanding.

Section 605.040 Licenses — Form — Not Transferable.

[R.O. 2014 §605.040; Ord. No. 40 §6, 7-13-1954]
Every license required by this Chapter shall show upon its face for what business, occupation or avocation the same was issued, and shall be signed by the Mayor and City Clerk and countersigned by the City Collector, and shall have the Corporate Seal affixed thereto. No license issued under this Chapter shall be transferred or assigned and a separate license shall be required for each separate business or place of business.

Section 605.050 Issuance and Term of License.

[R.O. 2014 §605.050; Ord. No. 40 §7, 7-13-1954]
No license shall be issued under the provisions of this Chapter, unless the amount prescribed therefor, shall have been paid to the City Collector. Each year licenses shall expire on December thirty-first (31st).

Section 605.060 Persons Not To Be Charged for Business License.

A. 
No person following for a livelihood the profession or calling of minister of the gospel, duly accredited Christian Science practitioner, teacher, professor in a college, priest, lawyer, certified public accountant, dentist, chiropractor, optometrist, chiropodist, or physician or surgeon in this City shall be taxed or made liable to pay any municipal or other corporation tax or license fee of any description whatever for the privilege of following or carrying on such profession or calling, and after December 31, 2003, no investment funds service corporation as defined in Section 143.451, RSMo., may be required to pay any such license fee in excess of twenty-five thousand dollars ($25,000.00) annually, any law, ordinance or Charter to the contrary notwithstanding.
B. 
No person following for a livelihood the profession of insurance agent or broker, veterinarian, architect, professional engineer, land surveyor, auctioneer, or real estate broker or salesman in this City shall be taxed or made liable to pay any municipal or other corporation tax or license fee for the privilege of following or carrying on his/her profession unless that person maintains a business office within the City of Marshfield.

Section 605.070 Violation and Penalty — Delinquency.

A. 
All license fees not paid to the City by the person required to remit the same on the date when the same becomes due and payable to the Director of Revenue shall bear interest at the rate determined by Section 32.065, RSMo., from and after such date until paid.
B. 
In case of failure to apply for any license fee required by this Chapter on or before the date prescribed therefor, determined with regard to any extension of time for making an application, unless it is shown that such failure is due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent, there shall be added to the amount required to be shown as tax on such return five percent (5%) of the amount of such tax if the failure is not for more than one (1) month, with an additional five percent (5%) for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent (25%) in the aggregate.
C. 
In case of failure to pay the full amount of any license fee due hereunder on or before the date prescribed therefor, determined with regard to any extension of time for payment, unless it is shown, by the applicant, that such failure is due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent, there shall be added to the tax an amount equal to five percent (5%) of the deficiency. The City shall, upon request by a taxpayer, apprise the taxpayer of the factual basis for the finding of negligence, or the specific rules or regulations disregarded if the City assesses a penalty under this Subsection.