[CC 1985 §20-156; Comp. Ords. §24.04(1) —
(3), (5)]
A.
In
accordance with the provisions of Sections 94.500 to 94.570, RSMo.,
there is hereby imposed upon all sellers a tax for the privilege of
engaging in the business of selling tangible 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 State Director of Revenue issued pursuant thereto.
B.
The rate of the tax imposed by Subsection (A) is one percent (1%) on the receipts of the sale at retail of all tangible personal property or taxable services at retail within the City, if such property or services are subject to taxation by the State under the provisions of Sections 144.010 to 144.510, RSMo.
C.
The
amount reported and returned to the State 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 144.510, RSMo., and the tax imposed
by this Section authorized by Sections 94.500 to 94.570, RSMo.
D.
The
City does hereby adopt all the provisions of Sections 94.500 to 94.570,
RSMo., which may be applicable to the levying and collecting of the
tax imposed in this Section.
[CC 1985 §20-9; Ord. No. 2425 §§1 — 2, 12-17-1985]
A.
Pursuant
to Sections 94.700 through 94.755, RSMo. (1983), the City of Ste.
Genevieve hereby imposes 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 Ste. Genevieve, if such property
and services are subject to taxation by the State of Missouri under
the provisions of Sections 144.010 to 144.510, RSMo.
B.
This
sales tax shall be imposed on all persons in the City of Ste. Genevieve
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 144.510, RSMo. This tax shall be 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 to 144.510,
RSMo., 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 144.510, RSMo., the
tax imposed by ordinance as authorized by Sections 94.500 to 94.570,
RSMo., where applicable, and the tax imposed by ordinance as authorized
by Sections 94.700 to 94.755, RSMo.
[Ord. No. 3373 §1, 8-12-2004]
There is hereby extended the imposition of the existing sales
tax in the amount of one-half of one percent (.5%) on the receipts
from all retail sales or taxable services at retail within the City
of Ste. Genevieve, Missouri, 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 144.525, RSMo., inclusive,
and the rules and regulations of the Director of Revenue of the State
of Missouri issued pursuant thereto. Such tax may be used for the
purpose of funding any municipal capital improvement, including improvements
for the municipal fire department. The citizens of the City of Ste.
Genevieve authorized on November 2, 2004, the use of the existing
sales tax for the purpose of funding capital improvements.
[Ord. No. 2886 §§1 —
2, 1-9-1997]
A.
Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.763, 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 the City.
B.
The
rate of the tax shall be two percent (2%). 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
or raised by the same action repealing, reducing or raising the City
sales tax.
C.
The
citizens of the City of Ste. Genevieve authorized on April 1, 1997,
the imposition of a use tax.
[CC 1985 §20-157; Comp. Ords. §24.05(1) —
(3)]
A.
There
is hereby imposed a sales tax of one percent (1%) on all sales of
metered water service, electricity, electrical current, natural, artificial
or propane gas, wood, coal or home heating oil used for non-business,
non-commercial or non-industrial purposes within the City.
B.
The
City Clerk is hereby directed to provide copies of this Section to
all the utilities which provide service within the City and to the
State Director of Revenue.
[1]
Cross Reference — Utilities, Title VII.
[CC 1985 §20-231; Ord. No. 3170 §§1 — 2, 8-23-2001]
Imposition Of Tourism Tax. Pursuant to the
authority granted to the City by the Senate Committee substitute for
House Bill No. 242, 91st General Assembly, a tax is hereby imposed
and to be used by the City solely for funding the promotion of tourism
upon the charges for all sleeping rooms paid by the transient guests
of hotels, motels, bed and breakfast inns and campgrounds and any
docking facility which rents slips to recreational boats which are
used by transients for sleeping. The tax shall be in the amount of
two percent (2%) on the receipts from such charges, such tax to be
stated separately from all other charges and taxes.
[1]
Editor's Note: Former Section 135.175, Opt Out of State Imposed
Sales Tax Holiday, was repealed 1-26-2023 by Ord. No. 4454. Prior
history includes Ord. No. 3482.
