[R.O. 2011 §27-2; Ord. No. 2747 §1, 11-6-1989]
Upon the first (1st) day of January of each year all unpaid
City taxes shall become delinquent, and the taxes upon real property
are hereby made a lien thereon.
[R.O. 2011 §27-7; Ord. No. 2453 §1, 1-21-1980]
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 144.510, 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 the City of
Salem, Missouri, 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. The tax shall become effective as provided in Subsection
(4) of Section 94.510, RSMo., and shall be collected as provided in
said Section 94.510, RSMo.
[Ord. No. 3533, 1-18-2023]
There is hereby imposed a general City sales tax of one percent
(1%) as authorized by Section 94.510, RSMo.
[R.O. 2011 §§27-16 — 27-23; Ord. No. 3024 §§1 — 8, 4-21-2003]
A. Tax Imposed In Accordance With State Law. In accordance
with Section 94.577, RSMo., there is hereby imposed, levied and assessed
a one-half of one percent (.5%) sales tax on all retail sales made
within the City of Salem, Missouri, which are subject to taxation
under the provisions of Sections 144.010 to 144.525, RSMo., for the
purpose of funding capital improvements.
B. Tax In Addition To Previous Sales Tax. The tax authorized
herein shall be in addition to any and all other sales taxes previously
imposed, levied or assessed.
C. Tax Collection Authorized. The tax authorized herein is
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 for the State of Missouri issued pursuant thereto.
D. Tax To Be Used Solely For Capital Improvements. All revenue
received from the tax authorized herein shall be deposited in the
General Revenue Fund and shall be used solely for capital improvements
for so long as the tax shall remain in effect. Once the tax authorized
herein is abolished or is terminated by any means, all funds remaining
in the General Revenue Fund shall be used solely for the maintenance
of the capital improvements made with revenues raised by the tax authorized
herein. Any funds deposited under this Section that are not needed
for current expenditures may be invested in accordance with the applicable
laws relating to the investments of other municipal funds.
E. Effective Date. The tax authorized herein shall become effective
on the first (1st) day of the first (1st) calendar quarter after the
Director of Revenue for the State of Missouri receives notice of the
adoption of such tax by such election.
F. Tax Authorized By Special Election. The tax herein has been
authorized by a special election. Said election was held on April
8, 2003, where a proposal to authorize the Governing Body of the City
of Salem to impose such tax was submitted to and passed by the voters
of the City of Salem via a special election.
G. Notification Of Election. The City Clerk notified in writing
the County Clerk of Dent County, Missouri, and said election was held
in accordance with the applicable law.
H. Election Date. The vote referenced herein was held on April
8, 2003, at the East and West Precinct, the polling place was in the
City Hall basement. The vote was conducted and the results were ascertained
by the County Clerk as provided by law.
[Ord. No. 3289 §§1—8, 4-20-2015]
A. In accordance with Section 644.032, RSMo., there is hereby imposed,
levied and assessed a three-eighths (3/8) of one percent sales tax
on all retail sales made within the City of Salem, Missouri, which
are subject to taxation under the provisions of Section 144.010 to
144.525, RSMo., for the purpose of funding local parks for the City
of Salem, Missouri.
B. The tax authorized herein shall be in addition to any and all other
sales taxes previously imposed, levied or assessed.
C. The tax authorized herein is 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 for the State of Missouri issued
pursuant thereto.
D. All revenue received from the tax authorized herein shall be deposited
in the Park and Recreation Fund and shall be used solely for local
parks of the City of Salem, Missouri, for so long as the tax shall
remain in effect. If the tax authorized herein is abolished or is
terminated by any means, all funds remaining in the Park and Recreation
Fund shall be used solely for the maintenance of the local parks made
with revenues raised by the tax authorized herein. Any funds deposited
under this Section that are not needed for current expenditures may
be invested in accordance with the applicable laws relating to the
investments of other municipal funds.
E. The tax authorized herein shall become effective on the first day
of the second calendar quarter after the Director of Revenue for the
State of Missouri receives notice of the adoption of such tax by such
election.
F. The tax herein has been authorized by a general municipal election.
Said election was held on April 7, 2015, where a proposal to authorize
the Governing Body of the City of Salem to impose such tax was submitted
to and passed by the voters of the City of Salem, Missouri.
G. The City Clerk notified in writing the County Clerk of Dent County,
Missouri, and said election was held in accordance with the applicable
law.
H. The vote referenced herein was held on April 7, 2015. At the East
Precinct, the polling place was in the Dent County Fire Protection
Station, and at the West Precinct, the polling place was in the City
Hall basement. The vote was conducted, and the results were certified
by the Dent County Clerk as provided by law.