[Ord. No. 2013, 11-22-2021[1]]
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.
[Ord. No. 2013, 11-22-2021]
A.
Any
person, firm or corporation who is required to pay sales tax to the
City of Marshfield, Missouri, must show proof to the City Clerk that
all sales taxes due to the State of Missouri and the City of Marshfield,
Missouri, have been paid to the date of the application prior to being
issued a City business license.
B.
Any
person, firm or corporation failing to provide proof of payments of
such sales tax shall not be issued a City business license until such
time as said State and City sales taxes and penalties and interest
thereof are fully paid and the Department of Revenue for the State
of Missouri certifies that same are fully paid.
C.
Any
person, firm or corporation, upon initial application for a business
license in the City of Marshfield, Missouri, must show proof to the
City Clerk that a State sales tax identification number has been obtained
in the name of the person, firm or corporation making application
of the merchant's license.
D.
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.
[Ord. No. 2013, 11-22-2021]
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 twenty-five dollars
($25.00) for each year. Each year licenses shall expire on December
thirty-first (31st).
The Board of Aldermen shall have power and authority to levy
and collect a license tax on wholesale company, auctioneers, architects,
pharmacy, grocers, banks, brokers, wholesale merchants, merchants
of all kinds, confectioners, delivery trucks, cigar and tobacco stores,
firewood dealers, lumber dealers, real estate agents, loan companies,
abstracters, abstract agencies, loan agents, collection agencies,
undertakers, landscaper, photographers, artists, patent right dealers,
automobile agents and dealers, automobile accessory dealers, auto-related
repair service providers, car washes, insurance companies, insurance
agents, bars, hotels, boardinghouses, health clinics, telephone companies,
street contractors, paper hanger contractors, painting contractors,
plastering contractors, and all subcontractors, flour mills, feed
mills, express company agencies, barbershops, hairdressing shops,
whether conducted in connection with other business or separate beauty
parlors, tattoo parlors, pet groomers, pest control services, tax
preparation/booking services, burglar alarm/security service providers,
IT providers, computer sales/service/repair providers, cell phones
sales and service providers, tailors, florists, nursery stock agents,
book binders, monument dealers and agencies, manufacturing agents,
shoe cobbler shops, storage warehouses, shoe shining parlors, newspaper
offices, job printing plants, ready-to-wear clothing agencies, tailor-made
clothing agencies, sewing machine agents, piano and organ dealers
and agents, coffee and tea dealers and agents, service providers of
all kinds and all other vocations whatsoever; and to levy and collect
a license tax and regulate peddlers, pawnbrokers, restaurants, butchers,
wholesale butchers, masseurs, food trucks, lunch counters, soft drink
and ice cream stands and vendors, ice cream parlors, peanut and popcorn
stands, and stands of every kind, outdoor advertising, horse and cattle
dealers, oil stations, wholesale and retail, inspectors, mercantile
agents, manufacturing and other corporations, or institutions, medical/dental
equipment manufacturing/repair providers, machine shops, sewer contractors,
building contractors, stone contractors, plumbing contractors, brick
contractors, cement contractors, sidewalk contractors, bridge contractors,
and all subcontractors, laundries, laundry agencies, traveling and
auction stores, plumbers, pressing establishments, produce and poultry
dealers, bakers and bakeries, bakery delivery trucks, and delivery
autos, bottling works, dye works, cleaning establishments, janitorial
services, jeweler, engineers, land surveyors, doctors, taxicabs, buses,
within the limits of the City, and all others pursuing like occupations;
and to levy and collect a license tax, regulate, restrain, prohibit
and suppress ordinaries, money brokers, money changers, intelligence
and employment offices and agencies, dance studios, fitness centers,
martial arts studios, recreation complexes, counseling services, fortune
tellers, shooting galleries, gun shops, palmists, museums, zoos, equestrian
performances, radiology techs, movie theaters, telescopic views, bowling
alleys, billiard tables, pool and other tables, miniature golf courses,
theatrical or other exhibitions, boxing and sparring exhibitions,
shows and amusements, amusement parks, and the sales of unclaimed
goods by express companies or common carriers, solid waste haulers,
auto wrecking shops, bill posters, junk dealers, carnival and street
fairs, circuses and shows, for parade and exhibition, or both, skating
rinks, and all other vocations and businesses whatsoever, and all
others pursuing like occupations.
B.
Any
business issued a license to do business in the City of Marshfield,
Missouri, shall be charged a fee of twenty-five dollars ($25.00) for
such license to do business.
[Ord. No. 2013, 11-22-2021]
A.
Payment
Of License Fee. Any person, firm, partnership, or corporation who
shall desire to take out any license as provided by this Chapter shall
pay over to the City Clerk the amount of license fee as provided in
this Chapter, and the City Clerk shall issue his/her license and receipt.
B.
Payment
Of Taxes. No license shall be issued until all personal taxes and
license taxes of the applicant for such licenses for the previous
years shall have been paid.
C.
Retail
Sales. The possession of a retail sales license and a statement from
the Department of Revenue that the licensee owes no tax due under
Sections 144.010 to 144.510, RSMo., or Sections 143.191 to 143.261,
RSMo., shall be a prerequisite to the issuance or renewal of any City
license under this Section which is required for conducting any business
where goods are sold at retail. The date of issuance on the statement
that the licensee owes no tax due shall be no more than ninety (90)
days before the date of submission for application or renewal of the
license. The revocation of a retailer's license by the Director shall
render the City license null and void.
D.
Proof
Of Identity. No license shall be issued without proof of a valid identification
card or valid driver's license.
E.
Proof
Of Insurance.
1.
All contractors in the construction industry who perform work in
the City of Marshfield shall obtain a City of Marshfield business
license and shall require any subcontractors on any such job to obtain
a City of Marshfield business license. In addition to the fees required
by this Chapter, a contractor and subcontractor shall provide proof
of a certificate of insurance for workers' compensation coverage if
the applicant is required to cover his or her liability under Chapter
287, RSMo., Workers' Compensation Law.
2.
If the contractor or subcontractor does not possess workers' compensation,
then a completed Affidavit of Exemption for Workers' Compensation
Insurance (Form WE-134 AI), must be provided to the City.
[Ord. No. 2013, 11-22-2021]
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.
[Ord. No. 2013, 11-22-2021]
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.
[Ord. No. 2013, 11-22-2021]
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).
[Ord. No. 2013, 11-22-2021]
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, 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., (See also Section 71.620, RSMo.),
may be required to pay, or 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 its business
or occupation, in excess of or in an aggregate amount exceeding 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.
C.
No
person who participates in a particular handicraft, either as a hobby
or as a small business hereafter called “crafter.”
[Ord. No. 2065, 1-12-2023]
[Ord. No. 2013, 11-22-2021]
All persons obtaining licenses under this Chapter shall keep
the same posted in their places of business in such a manner as to
expose the same to public view. When a licensee has no regular place
of business, he/she shall exhibit his/her license to any person under
demand.
[Ord. No. 2013, 11-22-2021]
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.
[Ord. No. 2013, 11-22-2021]
Any license issued pursuant to this Chapter or any ordinance
of this City shall be revocable by the Board of Aldermen upon the
failure of the licensee to comply with the provisions of this Chapter,
to conduct the business or vocation licensed according to law and
the ordinances of the City; but in no case shall the City be liable
to refund any money paid for such license and it shall be a part of
the consideration of every license that it may be revoked and shall
not be transferable.
[Ord. No. 2013, 11-22-2021]
Any person who does not secure a license prior to doing business
within the City, whose license is revoked and who continues to operate
or whose license is not renewed and who continues to operate is guilty
of an ordinance violation punishable by fine of not more than five
hundred dollars ($500.00). Each day of operation after one (1) of
the acts described in this Section occurs shall be a separate offense.
