[Ord. No. 725 §2, 2-21-1974]
The sales tax shall be 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 the City of Woodson Terrace to
the extent such property and services are subject to taxation by the
State of Missouri under the provisions of Sections 144.010 to 144.510,
RSMo., and 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 Section 144.510, RSMo., and the rules and regulations
of the Director of Revenue issued pursuant thereto; except that the
rate of such tax shall be as herein provided.
[Ord. No. 1571 §§1, 3, 1-10-2002]
A.
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 Woodson
Terrace which are subject to taxation under the provisions of Sections
144.010 to 144.526, 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 provide funding for storm water control and
local parks for the City of Woodson Terrace.
B.
All
revenues received by the City from the tax authorized under the provisions
of the ordinance shall be deposited in a special trust fund and shall
be used to provide funding for storm water control and for local parks
within the City of Woodson Terrace. Any funds in such special trust
fund which are not needed for current expenditures may be invested
by the Governing Body in accordance with applicable laws relating
to the investment of other municipal funds.
[Ord. No. 1654 §§1, 4, 11-16-2005]
A.
Pursuant
to the provisions of Section 67.1305, RSMo., the City of Woodson Terrace
hereby imposes a sales tax on all retail sales made in the City of
Woodson Terrace which are subject to sales tax under Chapter 144,
RSMo., at the rate of one-half of one percent (0.5%) for economic
development purposes subject to approval of the voters of the City.
B.
If
effective, all sales taxes collected under this Section shall be deposited,
accounted for and expended in compliance with the provisions of Section
67.1305, RSMo.
[Ord. No. 1689 §§1, 5, 1-18-2007]
A.
There
is hereby imposed a one-half of one percent (0.5%) sales tax on all
retail sales subject to taxation under the provisions of Sections
144.010 to 144.526, RSMo., for the purpose of funding capital improvements,
including the operation and maintenance of capital improvements, as
authorized pursuant to the provisions of Section 94.890, RSMo. Such
tax shall be known as the "capital improvements sales tax", and shall
be in addition to any and all other sales taxes allowed by law.
B.
All
revenues collected pursuant to this Section shall be accounted for
and disbursed pursuant to the provisions of Section 94.890, RSMo.
[1]
Editor's Note: Former Section 140.170, City Sales Tax On Residential
Utility Services, which derived from Ord. No. 902 §§1 — 3, 11-20-1979 was superseded by the Gross Receipts Tax information found in Chapter 620, and specifically Section 620.050 which sets out said tax as passed in Ord. No. 1122. In consultation with the City and to avoid confusion this Section has been removed and those looking for this tax should now see Section 620.050 of this Code.
[Ord. No. 1298 §§1 — 2, 8-12-1993]
A.
Pursuant
to the provisions of Sections 66.620, 66.630, 141.121 and 144.748(1
— 4), RSMo., there is hereby imposed a sales tax within the
City of Woodson Terrace.
B.
The
sales tax shall be in the amount of one-fourth (¼) of one percent
(1%) on the receipts from the sale at retail of all tangible personal
property or taxable services at retail with the City of Woodson Terrace.
