[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.
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.
[R.O. 2014 §605.020; Ord. No. 40 §2, 7-13-1954; Ord. No. 1192 §1, 1-12-2006; Ord. No. 1884, 9-26-2019]
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.
24.
Moving picture shows.
25.
Photographer.
26.
Plumber or dealer in plumbing supplies.
27.
Public boarding house.
28.
Real estate agent.
29.
Restaurant, cafe, soda fountain or ice cream and soft drink stands
or combination thereof, at which food or drink is served at tables.
30.
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.
31.
Telegraph companies.
32.
Telephone companies.
33.
Wholesale business or any kind of manufacturing establishments.
[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.
[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.
[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).
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.
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.
