[CC 1976 §130.020; Ord. No. 1028 §1, 7-14-1970; Ord. No. 1905 §1, 11-30-1993]
A tax 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 tax
shall be one and one-fourth percent (1¼%) on the receipts from
the sale at retail of all tangible personal property or taxable services
at retail within the City, 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., as amended.
[CC 1976 §130.040; Ord. No. 1906 §§1—2, 11-30-1993; Ord. No. 2016 §§1—2, 10-10-1995; Ord. No. 2093 §§1—3, 5-13-1997]
A.
There
is hereby established a sales tax in the amount of one-half of one
percent (0.5%) on all retail sales made in the City of Shrewsbury
which are subject to taxation under the provisions of Sections 144.010
to 144.525, RSMo., for the purpose of funding capital improvements,
including the operation and maintenance of capital improvements.
B.
The
City of Shrewsbury hereby chooses and selects that the distribution
of proceeds of the City's capital improvement sales tax received by
the Missouri Collector of Revenue on or after December 1, 1995, shall
be in accord with the terms and provisions of "Option 1" of Section 1(4) of House Bill No. 607 such that eighty-five percent
(85%) of the said sales taxes collected shall be deposited in subaccount
#1 of the "Municipal Capital Improvement Sales Tax Fund" established in accord with Section 1(5) of House Bill No. 607 and
returned to the City of Shrewsbury for the purpose of funding capital
improvements.
[1]
Editor's Note—In lieu of the sales tax of one-half of
one percent (0.5%) for the purpose of funding capital improvements
which was previously approved and which will expire within fifteen
(15) years after its effective date the City shall impose a permanent
sales tax of one-half of one percent (0.5%) for the purpose of funding
capital improvements which may include the retirement of debt under
previously authorized bonded indebtedness.
[Ord. No. 2044 §§1—3, 5-28-1996]
There is hereby established a sales tax in the amount of one-half
of one percent (0.5%) on all local retail sales subject to taxation
under the provisions of Sections 644.032 to 644.033, RSMo., within
the City of Shrewsbury. This tax shall be imposed to provide funding
for local parks and storm water control of the City of Shrewsbury.
[Ord. No. 2394 §1, 2-24-2004]
There is hereby established a sales tax in the amount of one-fourth
of one percent (0.25%) on all local retail sales subject to taxation
under the provisions of Sections 644.032 to 644.033, RSMo., within
the City of Shrewsbury. This tax shall be imposed to provide funding
for the purpose of providing revenues for the operation of the Fire
Department.
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 equal to the total local sales tax in effect,
which is currently one and one-half percent (1.5%). If any City sales
tax is repealed or the rate thereof is reduced or raised by voter
approval, the City use tax rate also shall be deemed to be repealed,
reduced or raised by the same action repealing, reducing or raising
the City sales tax.
C.
This
local use tax will be the equivalent of a sales tax on purchases made
from out-of-State sellers by in-State buyers and on certain intrabusiness
transactions.
[1]
Editor's Note: This tax passed by a majority of the electorate
at the election held 4-5-2022.
[Ord. No. 3054, 1-10-2023[1]]
A sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult-use non-medicinal marijuana sold in the City of Shrewsbury, Missouri, as authorized by Article XIV, Section 2.6(5) of the Missouri Constitution, is hereby imposed. The tax imposed hereunder shall be in addition to any and all other sales taxes allowed by law.
[1]
Editor's Note: This tax was passed by a majority of the electorate
4-4-2023.
[Ord. No. 2466 §1, 6-13-2006]
The City of Shrewsbury, Missouri, 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.
