[Ord. No. 1000 §1, 5-25-1978; Ord. No. 1001 §§1 — 3, 6-6-1978]
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 Versailles,
Missouri, if such property and taxable services are subject to taxation
by the State of Missouri under the provisions of Sections 144.010
to 144.510, 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.
[Ord. No. 1036 §§1 —
3, 9-4-1979]
A.
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 non-business, non-commercial or non-industrial
purposes heretofore impose within the corporate limits of this municipality
is hereby imposed.
B.
The
rate of taxation shall be, as heretofore, one percent (1%).
C.
The
City Clerk is hereby directed to provide copies of this Section to
all of the utilities which provide service within the corporate limits
of the City and to the Director of Revenue for the State of Missouri.
[1]
Editor's Note — Section 144.030, RSMo., of the new statute
specifically states that "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" (in short, residential utilities) shall be exempt from the
state sales tax, and section 2 of the same act provides that any municipal
sales tax on such utility sales will be terminated, unless the municipality
involved specifically reimposes its municipal sales tax on residential
utilities, and it is the intent of this municipality to re-enact such
tax, as it appears to be in the best interest of the city and its
citizens. Therefore this section has been included to comply with
said section 2 and is not an additional tax.
[Ord. No. 19-008, 4-9-2019[1]]
The City of Versailles, Missouri, shall repeal the existing
stormwater/parks sales tax in the amount of one-half (1/2) of one
percent (1%) and impose a general revenue sales tax of one-half (1/2)
of one percent (1%) for the purpose of providing for City parks and
public works projects, including sidewalks, streets, trails, curbs,
stormwater, for the municipality, with all funds collected to be divided
seventy percent (70%) or the first one hundred thousand dollars ($100,000.00),
whichever shall be greater, for local parks, and the balance for public
works projects, including sidewalks, streets, trails, curbing and
storm water; passage of this measure shall not increase current sales
tax rates.
[1]
Editor’s Note: This ordinance repealed former Section
140.140, Sales Tax Imposed For Providing Funding For Stormwater Control
and Local Parks, adopted and/or amended by Ord. No. 1436 §§
1, 3, 5-1998; Ord. No. 1442, 8-4-1998. The current sales tax imposed
by this Section was approved by a majority of the qualified voters
at an election held 4-2-2019.
[Ord. No. 1349 §§1 —
2, 8-2-1994; Ord. No.
1356 §§1 — 4, 11-8-1994; Ord. No. 1405 §§1 —
2, 5-6-1997; Ord. No.
1416 §§1 — 2, 8-1997; Ord. No. 1554 §§1 — 2, 12-4-2001; Ord. No. 1566 §§1 —
2, 4-3-2002; Ord. No.
1713 §§1 — 2, 12-5-2006; Ord. No. 1729 §1, 5-1-2007]
A.
Pursuant
to Section 94.577, RSMo., a sales tax at the rate of one-half of one
percent (0.5%) is hereby imposed upon 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
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 144.525, RSMo., and the tax imposed by this
Section plus any amounts imposed under other provisions of law.
B.
All
revenue received by the City from the sales tax herein imposed under
the provisions of the Act shall be deposited by the City Treasurer
or other authorized City Officer in a special trust fund and shall
be used solely for the purpose of paying the cost of capital improvements.
The term "capital improvements", as used herein,
is defined in Section 94.575(2), RSMo., 2001.
[Ord. No. 17-020, 12-12-2017[1]]
In accordance with Section 321.242, RSMo., it is hereby ordered
that a sales tax in an amount of one-quarter of one percent (1/4 of
1%) on all retail sales made in the City of Versailles which are subject
to taxation under the provisions of Section 144.010 to 144.525 RSMo
is hereby enacted.
[1]
Editor's Note: This tax was passed by a majority of the electorate
in the election on 4-3-2018, said tax is in effect as of 10-1-2018.
