[Ord. No. 121-C §1, 3-3-1977]
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 144.510, 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
Canton, Missouri, if such property and taxable services are subject
to taxation by the State of Missouri under the provisions of Sections
144.010 to 144.510, RSMo.
[Ord. No. 408-C §§1—2,
8—9, 7-18-1994; Ord. No. 471-C, 5-17-1999; Ord. No. 641-C §§1—2, 10-20-2008]
A. In accordance
with Section 94.577, RSMo., there is hereby imposed, levied and assessed
a three-eighths (3/8) of one percent (1%) sales tax on all retail
sales made within the City of Canton, Missouri, which are subject
to taxation under the provisions of Sections 144.010 to 144.525, RSMo.,
said sales tax being used for capital improvements in regard to streets
and alleys in the City of Canton, Missouri, including the operation
and maintenance of such capital improvements, which may include the
retirement of debt under previously authorized bonded indebtedness.
B. Tax Authorized In Addition To Other Sales Taxes. The tax
authorized herein shall be in addition to any and all other sales
taxes previously imposed, levied or assessed, and the tax authorized
in this ordinance shall be imposed, levied or assessed for a period
of five (5) years, at which time it shall terminate.
C. Imposition Of Tax. The tax authorized herein is imposed
upon all sellers for the privilege of engaging in the business of
selling tangible personal property or rendering tangible 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 for the State of Missouri pursuant thereto.
D. Special Trust Funds. All revenue received from the tax authorized
herein shall be deposited in special trust funds and shall be used
solely for capital improvements relating to the Canton, Missouri,
flood protection levee system and the streets and alleys of the City
of Canton, Missouri, with the tax revenue being deposited to the special
trust fund for capital improvements for the flood protection levee
system of the City of Canton, Missouri, being one-eighth (1/8) of
one percent (1%) of the new sales tax collected, with the tax revenue
being deposited to the special trust fund for capital improvements
for streets and alleys of the City of Canton, Missouri, being one-fourth
(¼) of one percent (1%) the new sales tax collected, and such
funds shall be used solely for capital improvements relating to those
designated items, including the operation and maintenance of such
capital improvements for so long as the tax shall remain in effect.
Once the tax authorized herein is abolished or is terminated by any
means, all funds remaining in the special trust funds shall be used
solely for the maintenance of capital improvements made with the revenues
raised by the tax authorized herein. Any funds in the special trust
funds required by this Section which are not needed for current expenditures
may be invested in accordance with applicable laws relating to the
investment of other municipal funds.
[Ord. No. 415-C §1, 12-19-1994; Ord. No. 471-C §§1—13, 5-17-1999; Ord. No. 641-C §§1—2, 10-20-2008]
All residential utilities sold within the City limits of the
City of Canton, Missouri, shall be subject to the three-eighths (3/8)
of one percent (1%) sales tax authorized by Section 94.577, RSMo.,
and Ordinance 408-C of the City of Canton, Missouri.
[Ord. No. 434-C §§1—2, 6-10-1996]
A. Pursuant
to the authority granted by and subject to the provisions of Sections
144.600 through 144.761 RSMo., a use tax for general revenue purposes
is imposed for the privilege of storing, using or consuming within
the City of Canton, Missouri, any article of tangible personal property.
This tax does not apply with respect to the storage, use or consumption
of any article of tangible personal property purchased, produced or
manufactured outside this State until the transportation of the article
has finally come to rest within this City, or until the article has
become commingled with the general mass of property of this City.
B. Rate Of Tax. The rate of tax shall be one and three hundred
seventy-five thousandths percent (1.375%). If any City sales tax of
the City of Canton, Missouri, is repealed or the rate thereof is reduced
or raised by voter approval, the City use tax rate shall also be deemed
to be repealed, reduced or raised by the same action repealing, reducing
or raising the City sales tax.
[Ord. No. 597-C §1, 2-21-2006]
The City of Canton, Missouri, hereby determines that the City
of Canton, Missouri, will prohibit the provisions of Section 144.049,
RSMo., 2005 from exempting sales from local sales tax of certain clothing,
personal computers, computer software and school supplies that occur
within the boundaries of said City beginning at 12:01 o'clock A.M.
on the first (1st) Friday in August and ending at Midnight on the
Sunday following.
[Ord. No. 647-C §§1—2, 5-22-2009]
A City sales tax shall be imposed at a rate of one quarter of
one percent (.25%) on the receipt from the sale at retail of all tangible
personal property or taxable services at retail within the City of
Canton.