[R.O. 2008 §130.230; Ord. No. 6596, 12-13-1999; Ord. No.
33-2015 §1, 8-10-2015]
There is hereby imposed upon all individuals, corporations,
partnerships or other entities a sales tax of 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 Louisiana. The tax
provided for in this Section is imposed to the extent and in the manner
provided in Section 144.010 et seq., RSMo.
[R.O. 2008 §130.240; Ord. No. 6598 §1, 2-7-2000]
There is hereby imposed upon all individuals, corporations,
partnerships, domestic utilities or other entities 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
the City of Louisiana. The tax provided for in this Section is imposed
to the extent and in the manner provided in Sections 94.500, et seq.,
RSMo.
[Ord. No. 02-2016 §§1
— 3, 1-20-2016; Ord. No. 07-2019, 3-25-2019]
A.
There
is hereby imposed a sales tax in the amount of one-half of one percent
(.5%) on all retail sales made in the City which are subject to taxation
under the provisions of Sections 144.010 to 144.525, inclusive, RSMo.,
as amended, for transportation purposes within the City.
B.
Tax
Imposed. A sales tax in the amount of one-half of one percent (0.5%)
is hereby imposed on all Domestic Utilities in the City of Louisiana,
Missouri, which are subject to taxation under the provisions of Section
144.032, RSMo. The tax authorized by this Section shall be in addition
to any and all other sales taxes allowed by law and levied under the
Statutes of the State of Missouri, or the Ordinances of the City of
Louisiana for transportation purposes. The imposed tax shall be applied
to Tax Code 215: City Mass Transportation.
[1]
Editor's Note: This sales tax was approved by a majority
of the qualified voters at an election held 4-5-2016.
[Ord. No. 03-2016 §§1
— 3, 1-20-2016; Ord. No. 06-2019, 3-25-2019]
A.
There
is hereby imposed a sales tax in the amount of one-quarter of one
percent (1%) on all retail sales made in the City which are subject
to taxation under the provisions of Sections 144.010 to 144.525, inclusive,
RSMo., as amended, for stormwater control purposes within the City.
B.
Tax
Imposed. A sales tax in the amount of one-quarter of one percent (0.25%)
is hereby imposed on all Domestic Utilities in the City of Louisiana,
Missouri, which are subject to taxation under the provisions of Section
144.032, RSMo. The tax authorized by this Section shall be in addition
to any and all other sales taxes allowed by law and levied under the
Statutes of the State of Missouri, or the Ordinances of the City of
Louisiana for storm water control purposes. The imposed tax shall
be applied to Tax Code 260: City Storm Water/Local Parks.
[1]
Editor's Note: This sales tax was approved by a majority
of the qualified voters at an election held 4-5-2016.
[R.O. 2008 §130.250; Ord. No. 6624 §§1 — 3, 4-9-2001]
A.
Pursuant
to the authority granted by and subject to, the provisions of Sections
144.600 through 144.760, 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 tax shall be one point five 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 shall also be deemed to be repealed,
reduced or raised by the same action repealing, reducing or raising
the City sales tax.
C.
Within
ten (10) days after the approval of the use tax by the qualified voters
of Louisiana, Missouri, the City Clerk shall forward to the Director
of Revenue of the State of Missouri by United States registered mail
or certified mail, a certified copy of this Section together with
certifications of the election returns and accompanied by a map of
the City clearly showing the boundaries thereof.
