City of Marshfield, MO
Webster County
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Table of Contents
Table of Contents
[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. 
Definitions. The terms used herein shall have the meaning ascribed to them in this Section and shall be construed as indicated in this Section:
HOTEL AND MOTEL
Lodging facility for transient guests including, but not limited to, bed and breakfast residences and bed and breakfast homestays.
TOURISM TAX
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.
TRANSIENT GUEST
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.
[R.O. 2014 §140.150; Ord. No. 1185 §1, 1-12-2006]
The City of Marshfield hereby determines that it will prohibit the provisions of Section 144.049, RSMo., 2005, from exempting sales of certain clothing, personal computers, certain computer software and school supplies that occur within the boundaries of the City of Marshfield, Missouri, beginning at 12:01 A.M. on the first (1st) Friday in August and ending at Midnight on the Sunday following from local sales taxes.