City of Ste. Genevieve, MO
Ste. Genevieve County
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Table of Contents
Table of Contents
[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]
Cross Reference — Tourism commission, §§125.010125.030.
[Ord. No. 3482 §§1 — 2, 2-9-2006]
A. 
The City of Ste. Genevieve hereby determines that it will prohibit the provisions of Section 144.049, RSMo., 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 than June 15, 2006, of the decision to opt out of the "Sales Tax Holiday" by forwarding a cover letter and certified copy of this ordinance.