[CC 1984 §§21.110 — 21.130; Ord. No. 375 §§1, 5 — 6, 9-13-1971]
A.
There
is hereby adopted and imposed a City sales tax of one percent (1%)
upon all sellers on receipts from the sale of retail tangible personal
property or taxable services at retail within the City of New Haven,
Missouri, pursuant to Sections 144.010 to 144.510, RSMo., and the
rules and regulations of the Director of Revenue issued pursuant thereto.
B.
All
sales taxes shall be collected, reported and paid pursuant to the
provisions of the "City Sales Tax Act" as contained in Sections 94.500
through 94.570, RSMo.
C.
Effective Date — Notice.
1.
Pursuant to Section, 94.510, RSMo., the effective date of the imposition
of the sales tax hereby adopted and imposed shall be January 1, 1972.
2.
The City Clerk is hereby authorized and directed to forward a certified
copy of this Article to the Director of Revenue of the State of Missouri
by United States certified mail, together with a map of the City of
New Haven, Missouri, clearly showing the boundaries of said City.
[CC 1984 §§21.140 — 21.160; Ord. No. 500B §§1 — 2, 11-12-1984]
A.
There
is hereby adopted and imposed a City transportation sales tax of one-half
of one percent (.5%) upon all sellers on the receipts from the sale
of retail tangible personal property or taxable services at retail
within the City of New Haven, Missouri, pursuant to Sections 144.010
to 144.510, RSMo., and the rules and regulations of the Director of
Revenue issued pursuant thereto.
B.
Collection, Reporting And Payment. Collection of delinquent
tax shall be in the manner permitted under Sections 94.600 to 94.655,
RSMo.
C.
Effective Date — Notice.
1.
Pursuant to Section 94.510, RSMo., the effective date of the imposition
of the sales tax hereby adopted and imposed shall be January 1, 1985.
2.
The City Clerk is hereby authorized and directed to forward a certified
copy of this Article to the Director of Revenue of the State of Missouri
by United States certified mail, together with a map of the City of
New Haven, Missouri, clearly showing the boundaries of said City.
[Ord. No. 1022 §1, 1-9-2012; Ord. No. 1035 §§1 — 2, 5-14-2012]
A.
Sales Tax Adopted And Imposed. Pursuant to the authority
in Section 644.032, RSMo., a sales tax of one-quarter of one percent
(.25%) for the purposes of providing funding for local parks is hereby
adopted and imposed on all retail sales made in the City of New Haven,
which are subject to taxation under the provisions of Sections 144.010
to 144.426, RSMo.
B.
Department Of Revenue Notice. The City Clerk is directed
to deliver to the Missouri Department of Revenue, by certified mail,
a certified original copy of this Section, a copy of the April third
(3rd) municipal election ballot, and a certified copy of the April
third (3rd) election results no later than ten (10) days following
the effective date of this Section.
[Ord. No. 825 §§1 —
3, 4-12-2005]
A.
A City
sales tax at the rate of one-half of one percent (0.5%) for capital
improvements in the City of New Haven, Missouri, shall be imposed
on the receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City of New Haven, Missouri,
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.
B.
Said
City capital improvements sales tax shall be 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 Chapter 144, RSMo., and the rules and
regulations of the Director of Revenue issued pursuant thereto; except
that the rate of tax shall be one-half of one percent (0.5%). The
amount reported and returned to the Director of Revenue by the seller
shall be computed on the basis of combined rate of tax imposed by
Chapter 144, RSMo., and the tax imposed by this Section.
C.
The
City capital improvements sales tax on the purchase of motor vehicles
shall not be collected and remitted by the seller but shall be collected
by the Director of Revenue at the time application is made for a Certificate
of Title, if the address of the applicant is within the City of New
Haven, Missouri.
[Ord. No. 1424, 1-9-2023; Ord.
No. 1453[2], 10-9-2023]
A.
There
is hereby levied, fixed, imposed and ordered collected a tax in the
amount of five percent (5%) (hereinafter "tourism tax") on the charges
for all sleeping rooms paid by the transient guests of hotels, motels,
bed and breakfast inns, campgrounds and any docking facility which
rents slips to recreational boats which are used by transients for
sleeping (hereinafter collectively referred to as "lodging facilities").
Said tax shall be in addition to any charge paid to the owner or operator
of any such lodging facility and shall also be in addition to any
and all taxes imposed by law. Said tax shall be stated separately
from all other charges and taxes.
1.
Each person engaged in the business of operating a lodging facility
in the City shall collect the tourism tax and shall remit the same
to the City Collector on or before the last day of the month following
the end of the calendar quarter.
2.
Each person engaged in the business of operating a lodging facility
in the City shall file with the City Collector prescribed forms giving
such information as may be necessary to determine the amounts to which
the tourism tax shall apply for the calendar quarter to be submitted
with the payment to be made in accordance herewith.
3.
The City Collector or an authorized representative shall have the
right, at all reasonable times during business hours, to make such
examination and inspection of the books and records of the lodging
facility as may be necessary to determine the correctness of the required
reports.
B.
A Tourism
Commission is hereby created to make recommendations to the Board
of Aldermen for expenditure of the monies received from the tourism
tax.
1.
The Tourism Commission shall consist of five (5) members who shall
be known as Commissioners. This Commission shall be referred to as
the "New Haven Tourism Commission." The Commissioners shall be appointed
by the Board of Aldermen. Of these five (5) Commissioners, one (1)
shall be a representative of the hotel and motel industry and two
(2) shall be active in the tourism industry. The remaining members
of the Commission shall be members of local general business interests
in the City or County within which the City is located. One (1) member
of the Board of Aldermen shall serve on the Commission as a liaison
in a non-voting capacity. All Commissioners shall be residents of
the City or County in which any part of the City is located. No Commissioner
shall receive compensation for his/her services. Commissioners will
be appointed for a term of three (3) years; however, of the first
(1st) Commissioners appointed, one (1) shall be appointed for a term
of one (1) year, two (2) shall be appointed for a term of two (2)
years and two (2) shall be appointed for a term of three (3) years.
Commissioners may serve no more than two (2) consecutive terms. The
Commissioners shall serve without compensation.
2.
The Commission shall elect from its membership a Chairman and Vice
Chairman and any other officer it considers desirable and necessary.
Officers shall serve terms of one (1) year.
3.
The Commission shall hold meetings at the times and places to be
determined by the Commission. Three (3) members of the Commission
shall constitute a quorum for the transaction of business.
4.
Every vacancy that may occur on the Commission shall be reported
to the Board of Aldermen and shall be filled by appointment by the
Board of Aldermen in the same manner as is provided in this Section
for initial appointments. The persons so appointed shall have the
qualifications required for Commissioners. Each appointment to fill
a vacancy shall be for the unexpired term.
5.
The Board of Aldermen may remove a Commissioner at any time for misconduct
or neglect of duty or when, in the opinion of the Board of Aldermen,
such removal would be conducive to the proper operation of the Commission.
6.
The Commission shall serve as an advisory board to the Board of Aldermen.
All monies received from the tax shall be deposited in a special fund
and used solely to promote tourism. Recommendations may be made to
the Board of Aldermen for its approval of the expenditure of the tourism
tax monies. The Board of Aldermen will have the final approval of
all expenditures.
C.
Any
tourism tax not paid after the last day of each calendar quarter shall
be considered delinquent. There is hereby added a penalty of one percent
(1%) and interest of two percent (2%) per month on the unpaid taxes
which are considered delinquent until paid. In addition to the penalties
provided herein, any person subject to the provisions of this Section
who fails to collect and remit the tourism tax, files the prescribed
forms or files a false or fraudulent form, shall be guilty of a misdemeanor.
[1]
Editor's Note: Former Section 130.137, Opt Out of State Imposed
Sales Tax Holiday, was repealed 3-13-2023 by Ord. No. 1432. Prior
history includes: Ord. No. 859.
