[Ord. No. 1156 §1, 10-5-1977]
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 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 personal
property or taxable services at retail within Harrisonville, 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. 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.
A.
Pursuant
to Section 644.032, RSMo., a sales tax at the rate of one-half of
one percent (.5%) is hereby imposed upon all sellers for the privilege
of engaging in the business of selling 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 amount reported
and returned to the Director of Revenue by the seller shall be computed
on the basis of the combined rate of the tax imposed by Sections 144.010
to 144.525, RSMo., and the tax imposed by this Section, plus any amounts
imposed under the provisions of law.
B.
All
revenues received by the City from the sales tax herein imposed under
the provisions of Section 644.032, RSMo., shall be deposited by the
City Treasurer, or other authorized City officer, in a special trust
fund and shall be used solely for the purpose of funding improvements
to local parks of the City, including in particular the cost of acquisition
of land and constructing, furnishing and equipping, operating and
maintaining a new community center.
[1]
Editor’s Note: One-quarter cent of this sales tax was
due to sunset at the end of 2022 or upon payment of certain obligations
as regards the City’s Community Center. The voters did in the
election on April 7, 2017 vote to make this piece of the tax permanent
and thus the full half-cent sales tax for Parks and Recreation will
continue without interruption.
[Ord. No. 3624,[1] 1-17-2023]
A sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult-use marijuana sold in the City of Harrisonville, Missouri, as authorized by Article XIV, Section 2.6(5) of the Missouri Constitution, is hereby imposed. The tax imposed hereunder shall be in addition to any and all other sales taxes allowed by law.
[1]
Editor's Note: This ordinance was approved by a majority of
the votes cast by the qualified voters voting thereon at the General
Municipal Election held on April 4, 2023.
[Ord. No. 3069 §2, 1-5-2009]
A.
The
City of Harrisonville, Missouri, hereby eliminates the special tax
upon real property and all tangible personal property of whatsoever
nature and character subject to taxation by the City of Harrisonville
for providing ambulance service which special tax is currently set
at a levy of twelve and thirteen-hundredths cents ($0.1213) per one
hundred dollars ($100.00) assessed valuation and the City of Harrisonville,
Missouri, hereby imposes a Citywide sales tax of two-eighths of one
percent (2/8 of 1%) on all retail sales made within the City of Harrisonville,
Missouri, for the purpose of improving public safety of the City of
Harrisonville, Missouri, to be used for equipment, salaries and benefits
for fire and emergency medical providers.
B.
The
City Ord. No. 3514, 10-5-2020;[1]of Harrisonville, Missouri imposes a Citywide sales tax
of one-eighth of one percent (1/8 of 1%) on all retail sales made
within the City of Harrisonville, Missouri, for the purpose of improving
public safety of the City of Harrisonville, Missouri, to be used for
equipment, salaries and benefits for Police.
[1]
Editor's Note: This ordinance also set an effective date of
January 1, 2021.
Pursuant to Section 321.242 et seq., RSMo., the City of Harrisonville,
Missouri, imposes a sales tax of one-half of one percent (0.5%) for
the purpose of providing revenues for the operation of Harrisonville
Emergency Services.
[1]
Editor's Note: This tax passed by a majority of the electorate
at the election August 3, 2021.
