[R.O. 2009 § 130.070; R.O. 2007
§ 125.200; Ord. No. 624 § 1, 8-14-1975[1]; Ord. No. 3556, 8-21-2019[2]; Ord. No. 3577, 12-17-2019]
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 of the State
of Missouri issued pursuant thereto. The rate of the tax shall be
one and one-quarter percent (1.25%) on the receipts from the sale
at retail of all tangible personal property or taxable services at
retail within the City of Bolivar, Missouri, as such property and
services are subject to taxation by the State of Missouri under the
provisions of the said Sections 144.010 to 144.510, RSMo. The tax
shall become effective as provided in Section 94.510(4), RSMo., and
the tax shall be collected as provided in Sections 94.500 to 94.570,
RSMo.
[1]
Editor's Note: The records of the City Clerk
reflect that the sales tax authorized by this Section was duly submitted
to a vote of the registered voters of the City at an election held
September 23, 1975, and that the election authority certified the
results of such election as follows: in favor of imposing the tax,
783 votes; opposed to imposing the tax, 680 votes.
[2]
Editor's Note: This increase in the general
sales tax and decrease in the capital improvements sales tax passed
at the election held November 5, 2019, making the new general sales
tax 1.25%.
[R.O. 2009 § 130.080; R.O. 2007
§ 125.210; Ord. No. 926 §§ 1,
7, 8-21-1986[1]]
A.
Pursuant to the authority granted by and
subject to the provisions of Sections 94.700 to 94.755 RSMo., as amended,
a tax for transportation purposes is hereby imposed upon all persons
in the City who are engaged in the business of selling tangible personal
property and taxable services subject to a sales tax under the provisions
of Sections 144.010 to 144.510, RSMo., for the privilege of engaging
in such business at the rate of one-half of one percent (0.5%) and
in the manner and to the extent provided in Sections 144.010 to 144.510,
RSMo., as amended, and the rules and regulations of the Director of
Revenue issued pursuant thereto.
B.
There is hereby created a special fund
to be known as the "City Transportation Trust Fund" in which shall
be deposited all proceeds delivered to the City by the State Treasurer
from the transportation sales tax. No funds shall be disbursed therefrom
except for transportation purposes and bridges as defined by Section
94.700(9), RSMo., as amended.
[1]
Editor's Note: The records of the City Clerk
reflect that the sales tax authorized by this Section was duly submitted
to a vote of the registered voters of the City at an election held
November 4, 1986, and that the election authority certified that this
sales tax passed.
[R.O. 2009 § 125.220; R.O. 2007
§ 125.220; Ord. No. 1725, 1-8-1998[1]; Ord. No. 3556, 8-21-2019[2]; Ord. No. 3577, 12-17-2019]
Pursuant to the authority granted
by and subject to the provisions of Section 94.577, RSMo., a tax for
capital improvement purposes is hereby imposed upon all persons in
the City who are engaged in the business of selling tangible personal
property and taxable services subject to a sales tax under the provisions
of Sections 144.010 to 144.510, RSMo., for the privilege of engaging
in such business at the rate of one-fourth of one percent (0.25%)
and in the manner and to the extent provided in Sections 144.010 to
144.510, RSMo., and the rules and regulations issued pursuant thereto.
[1]
Editor's Note: The records of the City Clerk
reflect that the sales tax authorized by this Section was duly submitted
to a vote of the registered voters of the City at an election held
April 7, 1998, and that the election authority certified the results
of such election as follows: in favor of imposing the tax, 615 votes;
opposed to imposing the tax, 284 votes.
[2]
Editor's Note: This increase in the general
sales tax and decrease in the capital improvements sales tax passed
at the election held November 5, 2019, making the new capital improvements
sales tax 0.25%.
[R.O. 2009 § 130.100; R.O. 2007
§ 125.222; Ord. No. 2566, 8-24-2005[1]]
Pursuant to the provisions of Section
321.242, RSMo., a tax for operation of the municipal Fire Department
is hereby imposed upon all persons in the City who are engaged in
the business of selling tangible personal property and taxable services
subject to a sales tax under the provisions of Sections 144.010 to
144.525, RSMo., for the privilege of engaging in such business. The
rate of tax shall be one-quarter of one percent (0.25%) on the receipts
for the sale of retail on all tangible personal property or taxable
services at retail within the City of Bolivar, Missouri, if such property
and services are subject to taxation by the State of Missouri under
the provisions of Sections 144.010 to 144.525, RSMo.
[1]
Editor's Note: The records of the City Clerk
reflect that the sales tax authorized by this Section was duly submitted
to a vote of the registered voters of the City at an election held
November 8, 2005, and that the election authority certified the results
of such election as follows: in favor of imposing the tax, 459 votes;
opposed to imposing the tax, 379 votes.
[R.O. 2009 § 130.105; Ord. No. 2912 § I, 11-30-2009[1]]
Pursuant to the provisions of Section
644.032, RSMo., there is hereby imposed a sales tax for local parks
in the amount of one-fourth of one percent (0.25%) on all retail sales
made in the City of Bolivar which are subject to taxation under the
provisions of Sections 144.010 to 144.525, RSMo.
[1]
Editor's Note: The records of the City Clerk
reflect that the sales tax authorized by this Section was duly submitted
to a vote of the registered voters of the City at an election held
April 6, 2010, and that the election authority certified the results
of such election as follows: in favor of imposing the tax, 649 votes;
opposed to imposing the tax, 611 votes.
[1]
Editor's Note: Former Section 130.170, Permanently Opting
Out Of Sales Tax Holiday, was repealed 2-14-2023 by Ord. No. 3827.
Prior history includes R.O. 2009 § 130.110; R.O. 2007 § 125.223;
and Ord. No. 2586.
