[CC 1983 §89.010]
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 144.525 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 Hollister,
Missouri, if such property and taxable services are subject to taxation
by the State of Missouri under the provisions of Sections 144.010
to 144.525, 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.
[CC 1983 §89.020]
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 nonbusiness, noncommercial
or nonindustrial purposes heretofore imposed within the corporate
limits of this municipality is hereby reimposed. The rate of taxation
shall be, as heretofore, one percent (1%).
[Ord. No. 324 §§2,3, 5-5-1988; Ord. No. 329 §§2,3, 5-19-1988; Ord. No. 330 §1, 5-19-1988; Ord. No. 344, 7-21-1988]
A.
In
accordance with the authority extended by Section 94.577, RSMo., there
is hereby imposed upon all sellers of tangible personal property or
rendering taxable services at retail within the City, to the extent
permitted by Sections 144.010 to 144.525, RSMo., and the rules and
regulations of the Director of Revenue issued pursuant thereto a capital
improvements sales tax of one-half of one percent (0.5%) on retail
sales made in the City which are subject to taxation under the provisions
of Sections 144.010 to 144.525, RSMo., for the purpose of funding
capital improvements and the retirement of debt represented by the
Series 1984 Bonds and the Series 1987 Bonds. The capital improvements
sales tax shall be administered, collected and enforced as provided
in Sections 94.500 to 94.570, RSMo., and the proceeds shall be distributed
by the State Treasurer to the City Treasurer for the City according
to law. The Capital Improvements Sales Tax shall be computed on the
basis of the combined rate of tax imposed by Sections 144.010 to 144.525,
RSMo., as amended, under other previous ordinances of the City and
the tax imposed by this Section.
B.
Creation of the Capital Improvements Sales Tax Trust Fund. There is hereby authorized and directed to be created in the Treasury
of the City a special trust fund entitled the "Capital Improvements
Sales Tax Trust Fund" into which shall be deposited all revenue received
by the City from the tax authorized under the provisions of Section
94.577, RSMo., and such revenues shall be used solely for capital
improvements and retirement of the debt represent by the Series 1984
Bonds and the Series 1987 Bonds for so long as the capital improvements
sales tax remains in effect. Any funds in the Capital Improvements
Trust Fund, which are not needed for current expenditures, may be
invested by the Board of Aldermen in accordance with applicable laws
relating to investment of other municipal funds.
C.
This
one-half of one percent (0.5%) capital improvement sales tax shall
apply to domestic utilities.
[Ord. No. 99-63 §§4, 5,
7, 12-02-1999; Ord. No.
03-53 §§4 — 7, 12-4-2003]
A.
The
Board of Aldermen of the City of Hollister, Missouri, under the authority
of powers given to the City by the provisions of Sections 94.700 to
94.755, inclusive, RSMo., 1986, as amended (the "Act"), has determined that it is in the best interests of the City to
impose a City sales tax for transportation purposes at the rate 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 Hollister, Missouri, and is hereby imposed upon all sellers
within the City 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., 1986, as amended, and the rules and regulations
of the Director of Revenue of the State of Missouri issued pursuant
thereto.
B.
All
revenue received from such sales tax shall be used for transportation
purposes, including construction, reconstruction, repair and maintenance
of roads, stormwater drainage control and bridges within the City
as authorized by the Act.
C.
The
City sales tax hereby imposed shall therefore be extended from April
1, 2005, and become effective April 1, 2005, with no expiration date
after the Director of Revenue receives notice of the adoption of the
transportation sales tax.
[Ord. No. 06-03 §§1 —
2, 2-2-2006]
A.
The
City of Hollister hereby determines that it will prohibit the provisions
of Section 144.049, RSMo., 2005, from exempting sales of certain clothing,
personal computers, certain computer software and school supplies
that occur within the boundaries of said City beginning at 12:01 A.M.
on the first (1st) Friday in August and ending at Midnight on the
Sunday following from local sales taxes.
B.
The
City Clerk is hereby directed to send written notice to the State
of Missouri Department of Revenue as soon as possible, but no later
that June 15, 2006, of the decision to opt out of the "Sales Tax Holiday"
by forwarding a cover letter and certified copy of this Section.
[Ord. No. 19-01, 1-17-2019]
A.
Local
Use Tax Imposed. Pursuant to authority granted by and subject to the
provisions of Sections 144.600 through 144.761 RSMo., a local use
tax for general revenue purposes is hereby imposed for the privilege
of storing, using or consuming within the City of Hollister, Missouri,
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 the City or until the article has become commingled
with the general mass of property of the City.
B.
The
City of Hollister, Missouri, shall impose a local use tax at the same
rate as the total local sales tax rate, currently two percent (2%),
provided that if the local sales tax rate is reduced or raised by
voter approval, the local use tax rate shall also be reduced or raised
by the same action. A use tax return shall not be required to be filed
by persons whose purchases from out-of-state vendors do not in total
exceed two thousand dollars ($2,000) in any calendar year.
[1]
Editor's Note: This tax was approved by a majority of the
qualified voters at an election held 4-2-2019.
