[CC 1985 § 28-56; Ord. No. 7685 §§ 1, 2, 4-17-2006]
A. 
The tax rate on telephonic services provided within the City of Marshall shall be five percent (5%).
B. 
The City Administrator and the City Clerk are hereby authorized and directed to promulgate and publish by filing in the office of the City Clerk, and by publication in the Marshall Democrat News, on or before April 30, 2006, the revenue-neutral tax rate of three and one-tenth percent (3.1%) established by the Missouri Department of Revenue, to be applicable to and in lieu of the current tax of five percent (5%) previously imposed by the City of Marshall. In the event the Director of Revenue determines that a different rate is appropriate for the City of Marshall, as directed by Section 92.086.06 of HB 209, the rate imposed shall be as finally determined by the Director of Revenue.
[CC 1985 § 28-57; Ord. No. 6676 § 29, 2-1-1993]
It shall be the duty of every person engaged in the business described in Section 640.010 to file with the City Clerk, on the 15th day of May, August and November each year, a true statement, tinder oath, of the gross receipts from such business for the quarter annual period [three (3) calendar months], preceding the filing of such statements, and ending respectively at midnight on March 31, June 30, September 30, and December 31 of each year. The City Clerk or his/her duly appointed agents, shall be, and is, hereby authorizes to investigate the correctness and accuracy of the statement or statements herein required, and for that purpose shall have access, at all reasonable times, to the books, documents, papers and records of any person making such statement, in order to ascertain the accuracy thereof.
[CC 1985 § 28-58; Ord. No. 6676 § 30, 2-1-1993]
Every person engaged in the business described in Section 640.010 shall pay to the county collector on the 20th day of May, August, November and February of each year, an amount equal to five percent (5%) of the gross receipts from the business conducted by such person during the quarter annual period ending prior to such date, ending at midnight on March 31, June 30, September 30, and December 31 of each year.
[CC 1985 § 28-59]
The license tax required in this Article to be paid shall be in lieu of any other occupation taxes required of any person engaged in the business described in Section 640.010, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of the tax which the City levies upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale, rental, leasing or otherwise furnishing of telephones or telephonic service, nor shall the tax required exempt any such person from the payment of any other tax which may be lawfully required, other than a license tax on the business described in Section 640.010.
[CC 1985 § 28-60]
Any person conducting or operating any business in the City described in Section 640.010, who shall fail to file a report as required by Section 640.020, or who shall wilfully fail or refuse to pay the license tax when due, as provided by this Article, shall for such failure for the first thirty (30) days or any part thereof, pay in addition to the tax a penalty of ten percent (10%) of the gross tax due and unpaid, and for such refusal for each succeeding thirty (30) days or any part thereof, shall pay as a penalty for such refusal three percent (3%) of such sum due as aforesaid, so long as such tax shall remain unpaid.
[CC 1985 § 28-61; Ord. No. 6716 § 1, 8-16-1993]
No license required under the provisions of this Article shall be issued by the City Clerk to any person until such person produces a copy of a certificate of insurance for workers' compensation coverage if the applicant for the license is required to cover his liability under Chapter 287, RSMo. It is further made a violation of this Article to provide fraudulent information to the Clerk.