[R.O. 2010 §135.100; CC 1970 §10-5; Ord. No. 5-71 §1, 6-8-1971]
A sales tax at the rate of one percent (1%) on the receipts
from the sale at retail of all tangible personal property and taxable
services at retail within the City is hereby levied and imposed upon
all persons selling or furnishing tangible personal property or rendering
services, for the privilege of engaging in the business of selling
tangible personal property or rendering taxable services at retail
in the City.
[R.O. 2010 §135.110; CC 1970 §10-6; Ord. No. 5-71 §2, 6-8-1971]
The tax provided for in this Article is imposed 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 of the State,
issued pursuant thereto and Sections 94.500 to 94.550, RSMo.
[R.O. 2010 §135.120; CC 1970 §10-7; Ord. No. 5-71 §3, 6-8-1971]
All revenues collected and received by the City from the tax
imposed by this Article shall be deposited in the City Treasury to
the credit of the General Revenue Fund.
[R.O. 2010 §135.130; Ord. No. 11-95 §1, 6-5-1995]
There is hereby established a sales tax of one-half of one percent
(.5%) on the receipts from the sale at retail of all tangible personal
property or taxable services at retail within the City of Glendale
for the purposes of funding capital improvements as authorized under
Section 94.577.1, RSMo.
[R.O. 2010 §135.140; Ord. No. 2-96 §1, 2-5-1996]
There is hereby established a sales tax of one-fourth of one
percent (.25%) on the receipts from the sale at retail of all tangible
personal property or taxable services at retail within the City of
Glendale.
[R.O. 2010 §135.150; Ord. No. 8-96 §§1 — 2, 6-3-1996]
A.
Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.761, 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. This tax does
not apply with respect to the storage, use or consumption of 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 three-quarters of one percent (.75%). 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any City sales tax is repealed or the rate thereof is reduced or raised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, raised by the same action repealing, reducing or
raising the City sales tax.
[R.O. 2010 §135.160; Ord. No. 1-98 §1, 1-19-1998]
There is hereby established a sales tax of one-half of one percent
(0.5%) on all retail sales made in the City of Glendale which are
subject to taxation under the provision of Sections 144.010 to 144.525,
RSMo., for the purposes of funding local parks and storm water control
as authorized under Section 94.577, RSMo.
[Ord. No. B15-16, 11-7-2016[1]]
A one quarter of one percent (0.25%) sales tax for the purpose
of providing revenues for the operation of the Glendale Fire Department
is hereby imposed on all retail sales in the City of Glendale, Missouri,
which are subject to taxation under Chapter 144, RSMo., effective
January 1, 2017.
[1]
Editor's Note: This tax was passed by a majority of the electorate
8-2-2016.
[Ord. No. 01-23, 1-17-2023[1]]
There is hereby established a sales tax in the amount of three
percent (3%) on the sale of adult-use marijuana within the City of
Glendale, which are subject to taxation under Article XIV of the Missouri
Constitution, and the provisions of Sections 144.010 to 144.525, RSMo.
[1]
Editor's Note: This tax was passed by a majority of the electorate
4-4-2023.
