[R.O. 2012 §150.400; Ord. No. 6329 §1, 5-14-1973]
A City sales tax at the rate of one percent (1%) on the receipts
from the sale at retail of all tangible personal property or taxable
services of retail within the City of Excelsior Springs, Missouri,
is hereby imposed upon all sellers within the City of Excelsior Springs
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 144.510, inclusive,
RSMo., and the rules and regulations of the Director of Revenue of
the State of Missouri issued pursuant thereto.
[R.O. 2012 §150.410; Ord. No. 6329 §3, 5-14-1973]
The City sales tax hereby imposed shall therefore become effective
on October 1, 1973, and shall be levied and collected in the manner
provided by the City Sales Tax Act of the State of Missouri.
[R.O. 2012 §150.420; Ord. No. 86-8-4 §§2 — 3, 8-18-1986; Ord. No. 96-6-6-A §§2 — 3, 6-24-1996; Ord. No. 04-8-5 §§1 — 3, 8-16-2004; Ord. No. 08-5-2 §§3 — 4, 5-5-2008]
A.
A City
sales tax for transportation purposes at the rate of one-half of one
percent (.5%) is hereby continued and imposed upon all persons in
such City who are engaged in 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. A tax for the privilege of engaging
in such business at the rate imposed by said ordinance and in the
manner and to the extent provided in Sections 144.010 to 144.525,
RSMo., and the rules and regulations of the Director of Revenue by
the seller shall be computed on the basis of the combined rate of
the tax imposed by ordinance as authorized by Sections 94.500 to 94.550,
RSMo., where applicable, and the tax imposed by ordinance as authorized
by Sections 94.700 to 94.755, RSMo.
B.
The
funds thus produced and paid to the Director of Revenue and the State
Treasurer shall be forwarded to the City Treasurer of the City of
Excelsior Springs, Missouri, in accordance with the provisions of
Section 94.730, RSMo.
[R.O. 2012 §150.425; Ord. No. 6768 §§1 — 3, 8-6-1979]
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-commercial or non-industrial purpose
heretofore imposed within the corporate limits of this municipality
is hereby reimposed.
B.
The
rate of taxation shall be, as heretofore, one percent (1%).
C.
The
City Clerk is hereby directed to provide copies of this Section to
all of the utilities which provide service within the corporate limits
of the City, and to the Director of Revenue for the State of Missouri.
[R.O. 2012 §150.490; Ord. No. 91-2-5 §§1 — 3, 2-5-1991; Ord. No. 03-8-9 §3, 8-27-2003; Ord. No. 05-8-7 §§2
— 3, 8-15-2005]
A.
A City
Sales Tax for Capital Improvements proposed at the rate of one-half
of one percent (.5%) is hereby imposed upon all persons in such 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., a tax for the privilege of engaging
in such business at the rate imposed by said ordinance and in the
manner and to the extent provided in Sections 144.010 to 144.525,
RSMo., including Section 144.032, RSMo., which defines domestic utilities,
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, 94.500 to 94.577,
RSMo., where applicable, and the tax imposed by ordinance as authorized
by Section 94.577, RSMo.
B.
The
funds thus produced and paid to the Director of Revenue and the State
Treasurer shall be forwarded to the City Treasurer of the City of
Excelsior Springs, Missouri, in accordance with the provisions of
Section 94.577, RSMo.
[R.O. 2012 §150.495; Ord. No. 08-6-1, 6-2-2008]
Purchases of clothing, personal computers and school supplies
between the first (1st) Friday in August and the Sunday following
made within the City limits of the City of Excelsior Springs shall
be exempt from City sales tax in accordance with Section 144.049,
RSMo.
[Ord. No. 14-04-10 §§2
— 3, 4-21-2014]
A.
A City
sales tax for Community Center purposes at the rate of one percent
(1%) is hereby imposed upon all persons in such 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
through 144.525, RSMo. A tax for the privilege of engaging in such
business at the rate imposed by this Section and in the manner and
to the extent provided in Sections 144.010 through 144.525, RSMo.,
and the rules and regulations of the Director of Revenue by the seller
shall be computed on the basis of the combined rate of the tax imposed
by ordinance as authorized by Sections 94.500 through 94.550, RSMo.;
the tax imposed by ordinance as authorized by Sections 94.700 through
94.755, RSMo.; the tax imposed by ordinance as authorized by Sections
94.575 through 94.577, RSMo.; and the tax imposed by ordinance as
authorized by Section 94.900, RSMo.
B.
The
funds thus produced and paid to the Director of Revenue and the State
Treasurer shall be forwarded to the City Treasurer of the City of
Excelsior Springs, Missouri, in accordance with the provisions of
Section 94.585, RSMo., to be used solely for the designated purposes.
[1]
Editor's Note: The community center tax set out in this section
was approved at the election held on April 8, 2014, to impose the
1% tax for a period of 25 years.
