[R.O. 2012 §130.010; Ord. No. 294 §1, 9-2-1975]
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 Knob Noster,
Missouri, if such property and taxable services are subject to taxation.
[R.O. 2012 §130.020; Ord. No. 339 §§1—2, 10-15-1979]
A.
The
municipal sales tax on all sales of metered water service, electricity,
electrical current, natural, artificial or propane gas, wood, coal
or home heating oil used for non-business, non-commercial or non-industrial
purposes heretofore imposed within the corporate limits of this Municipality
of Knob Noster, Missouri, is hereby reimposed.
B.
The
rate of taxation shall be, as heretofore, one percent (1%).
[R.O. 2012 §130.030; Ord. No. 402 §1, 1-5-1987]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.700 through 94.755, RSMo., as amended, a tax for transportation
purposes is hereby imposed on 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 Chapter 144, RSMo., and the rules and regulations of the Director
of Revenue issued pursuant thereto. The rate of tax shall be one-half
of one percent (0.5%) on the receipts from sale at retail of all tangible
personal property or taxable services at retail within the City limits
of the City of Knob Noster, Missouri, if such property and taxable
services are subject to taxation by the State of Missouri under the
provisions of Chapter 144, RSMo., as amended. The tax shall be collected
pursuant to the provisions of Sections 94.700 through 94.755, RSMo.,
as amended.
[R.O. 2012 §130.040; Ord. No. 564 §§1—2, 2-6-1996; Ord. No. 732 §I, 1-20-2006]
A.
Imposition Of Sales Tax. There is hereby established a sales
tax in the amount of one-half of one percent (0.5%) on all retail
sales made in the City of Knob Noster, Missouri, which are subject
to taxation under the provisions of Sections 144.010 to 144.525, RSMo.,
for the purpose of funding capital improvements, including the operation
and maintenance of capital improvements.
B.
Amount Of Tax To Be Reported And Returned. The amount of
tax to be reported and returned to the Director of Revenue of the
State of Missouri by all persons subject to the tax shall be computed
on the basis of the combined rate of the tax imposed by Sections 144.010
to 144.525, RSMo., any tax imposed by ordinance as authorized by Sections
94.500 to 94.577, RSMo., and the tax imposed by this Section as authorized
by Sections 94.500 to 94.577, RSMo.
C.
Pursuant
to an election on April 4, 2006, the municipality of Knob Noster shall
continue to impose a sales tax of one-half of one percent (0.5%) during
the ensuing ten (10) years for the purpose of funding capital improvements
(including the operation and maintenance) of the City's streets.
[R.O. 2012 §130.050; Ord. No. 571 §§1—2, 5-21-1996]
A.
Pursuant
to the authority granted by, and subject to, the provisions of Section
144.600 through 144.763, RSMo., a use tax for general revenue purposes
is imposed for the privilege of storing, using or consuming within
the City 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.
The
rate of the tax shall be two percent (2%). If any City sales tax 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. 851, 1-5-2021[1]]
A.
Pursuant
to the authority granted by and subject to the provisions of Section
644.032, RSMo., a sales tax for stormwater projects and municipal
parks shall be imposed on all retail sales made within the City's
corporate boundaries which are subject to taxation under the provisions
of Sections 144.010 to 144.525, RSMo., except sales of food as defined
by Section 144.014, RSMo.
B.
The
rate of this sales tax levy shall be set at one-half of one percent
(0.5%). The proportion allotted to stormwater projects and parks shall
be determined by the Board.
[1]
Editor's Note: This tax was approved by a majority of the
electorate at the election held 4-6-2021.
