[Ord. No. 89-1 §§1–4, 6-8-1989[1]]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.570, RSMo., a tax for purposes of providing
waste water treatment and sewers, police protection and general operating
expenses and 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 Indian Point, 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.
[1]
Editor's Note: This ordinance was approved at the election
held 8-8-1989.
[Ord. No. 89-3 §§1–4, 12-14-1989[1]]
Pursuant to the authority granted by and subject to the provisions
of Section 94.577, RSMo., a tax for purposes of providing capital
improvements, including but not limited to wastewater treatment and
sewers, centralized water system, acquisition of land and buildings
for village use, fire and police protection and initial cost of road
surfacing, is hereby imposed upon all sellers for the privilege of
engaging in the business of selling tangible personal property 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-half percent (1/2%) on the receipts
from the sale at retail of all tangible personal property or taxable
services at retail within the Village of Indian Point, Missouri, if
such property and taxable services are subject to taxation by the
State of Missouri under the provisions of Section 94.577, RSMo., and
shall be collected pursuant to the provisions of Section 94.577, RSMo.
[1]
Editor's Note: This ordinance was approved at the election
held 4-3-1990.
[Ord. No. 96-1 §§1-3, 8-26-1996[1]]
The existing Village capital improvement sales tax at the rate
of one-half of one percent (1/2 of 1%) on the receipts from all retail
sales within Indian Point, Missouri, that is now imposed upon all
sellers within the Village 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
is hereby continued for sewerage system capital improvements. Such
tax shall not be effective for sewerage system capital improvements
until the terms and provisions of this Section have been complied
with.
[1]
Editor's Note: This ordinance was approved at the election
held 11-5-1996.
