[CC 2001 §130.105]
There is imposed a tax for general revenue purposes on all sellers
for the privilege of engaging in the business of selling tangible
personal property or rendering taxable services at retail at the rate
of one percent (1%) on the receipts from the sale at retail of all
tangible personal property or taxable services at retail within this
City, if such property and services are subject to taxation by the
State of Missouri under the provisions of Sections 144.010 to 144.525,
RSMo., pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.570, RSMo.
[CC 2001 §130.110; Ord. No. 996 §1, 11-18-1993]
There is imposed within the City of Edmundson, commencing April
1, 1994, a sales tax of one-fourth of one percent (0.25%) on receipts
from the sale and retail of all tangible personal property or taxable
services at retail.
[CC 2001 §130.120; Ord. No. 1271 §1, 5-11-2006; Ord. No. 1281 §§1 — 2, 9-14-2006]
A.
There
is hereby imposed and levied a sales tax on one-half of one percent
(0.5%) on the receipts from the sale at retail of all tangible personal
property or taxable services at retail within the City of Edmundson,
Missouri, for the purposes of funding capital improvements, including
the operation and maintenance of capital improvements, as authorized
under Section 94.890, RSMo.
B.
The City
of Edmundson hereby chooses and selects that the distribution of proceeds
of the City's capital improvement sales tax received by the Missouri
Collector of Revenue shall be in accord with the terms and provisions
of "Option 1" of Section 94.890.4, RSMo., such that eighty-five percent
(85%) of the said sales taxes collected shall be deposited in subaccount
No. 1 of the "Municipal Capital Improvement Sales Tax Fund" established
in accord with Section 94.890.5, RSMo., and returned to the City of
Edmundson for the purpose of funding capital improvements.
[CC 2001 §130.130; Ord. No. 1057 §§1 — 3, 6-5-1996]
A.
Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.761, RSMo., a use tax for general revenue purposes
is imposed for the privilege of storing, using or consuming within
the City of Edmundson 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 the tax shall be one and three-quarters percent (1.75%). 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.
Pursuant
to Section 144.757, RSMo., the use tax revenue shall be distributed
pursuant to "Option I" as identified and described in Subsection (4)
of Section 94.890, RSMo.
[CC 2001 §130.140; Ord. No. 1080 §1, 9-11-1997; Ord. No. 1085 §1, 11-20-1997]
Pursuant to the authority granted municipalities in Section
644.032, RSMo., there is hereby established a sales tax in the amount
of one-half of one percent (0.5%) on all retail sales made in the
City of Edmundson which are subject to taxation under the provisions
of Sections 144.010 to 144.525, RSMo. The tax authorized by this Section
shall be in addition to any and all other sales taxes allowed by law.
The purpose of the tax is to provided funding for storm water control
and local parks for the City of Edmundson.
[Ord. No. 1264 §§1 —
2, 3-9-2006]
A.
There
is hereby imposed on all retail sales subject to sales tax under Chapter
144, RSMo., in the City of Edmundson, Missouri a sales tax of one-half
of one percent (0.5%) for economic development purposes as authorized
under Section 67.1305, RSMo.
B.
The tax
authorized shall be in addition to all other sales taxes imposed by
law and shall be stated separately from all other charges and taxes.
[Ord. No. 1257 §1, 1-12-2006]
The City of Edmundson hereby opts out of the sales tax holiday
for 2006 and for future years thereby prohibiting the exemption provisions
of Section 144.049, RSMo., from applying to its local sales taxes.
