[R.O. 2007 § 145.010; CC 1979 § 10-5; Ord. No. 142 § 1, 3-4-1974]
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 144.525, 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 the City, if
such property and services are subject to taxation by the State under
the provisions of Sections 144.010 to 144.525, RSMo. The tax shall
become effective as provided in Section 94.510, RSMo., and shall be
collected as provided in Sections 94.500 through 94.550, RSMo.
[1]
Editor's Note: Pursuant to § 94.510,
RSMo., Ordinance No. 142, from which this Section derives, was submitted
to the qualified voters of the City for their approval and was approved
by them on April 2, 1974. Also in accordance with such State law,
a certified copy of such ordinance was forwarded to the State Director
of Revenue within ten (10) days after such approval.
[R.O. 2007 §§ 120.120, 120.130,
145.020; CC 1979 §§ 2-49, 2-51; Ord.
No. 743, 9-9-1982; Ord. No. 744, 9-10-1982; Ord. No. 781 §§ 3, 5, 2-24-1983]
A.
Pursuant to Sections 94.700 through 94.755,
RSMo., as amended, a sales tax at the rate of one-half of one percent
(0.5%) is hereby imposed on all persons in the City who are engaged
in the business of selling tangible personal property and taxable
services subject to a sales tax under the provision of Sections 144.010
to 144.525, inclusive, RSMo., as amended (the Sales Tax Law). Said
tax is for the privilege of engaging in such business in the City
and shall be in the manner and to the extent provided in the Sales
Tax Law and the rules and regulations of the Director of Revenue of
the State of Missouri issued pursuant thereto.
B.
Establishment Of The Transportation Trust
Fund.
1.
There is hereby created a Transportation
Trust Fund of the City of St. Peters, and all deposits to such fund
shall be made by the Director of Finance of the City of St. Peters,
solely from the City transportation sales tax and such other appropriations
to such fund as may be made by the governing body of the City of St.
Peters.
2.
No money shall be appropriated and
paid from such fund except for transportation purposes and the purposes
set out in Sections 94.700 through 94.755, RSMo., and as said Statute
may be amended from time to time by the General Assembly of the State
of Missouri.
C.
Inapplicability Of The Transportation Sales
Tax To Certain Exempt Transactions. The transportation sales tax enacted
and established by the voters of the City of St. Peters at the general
election held in the City on November 2, 1982, shall not apply to
sales of metered water service, electricity, electrical current, natural,
artificial or propane gas, wood, coal, or home heating oil for domestic
use. All transactions now or hereafter exempted by law or ordinance
from applicability to City or State of Missouri sales tax shall be
exempt from the transportation sales tax.
[R.O. 2007 § 145.030; Ord. No. 3273 § 3, 7-27-2000; Ord. No. 5727 § 1, 3-8-2012; Ord. No. 5795 § 1, 9-13-2012]
A.
The City of St. Peters, Missouri, hereby
imposes a sales tax in the amount of one-half of one percent (0.5%),
in the aggregate, on all retail sales made in the City which are subject
to taxation under the provisions of Sections 144.010 to 144.525, RSMo.,
as amended. The tax authorized by this Section shall be in addition
to any and all other sales taxes imposed and allowed by law. All revenue
received by the City from the tax authorized under the provisions
of this Section shall be used to provide funding for:
1.
Local parks, including, but not limited
to, athletic field and trail improvements, swimming pool improvements,
park pavilions, playgrounds, and other park improvements in such local
parks;
2.
Stormwater control, including, but
not limited to, stormwater detention, and stormwater control improvements
to, among other things, reduce creek bank erosion and neighborhood
flooding;
3.
Paying for land, equipment, labor
and other costs necessary for the acquisition, operation, maintenance
and development of local parks and related improvements and stormwater
control improvements;
4.
Preparation of a stormwater watershed
master plan;
5.
Designing, constructing and acquiring
real property and easements necessary for the implementation of stormwater
control projects within the City, including, but not limited to, creek
bank stabilization and erosion control, detention basin construction
and reconstruction, stormwater pollution prevention, construction
and reconstruction of the City's stormwater collection system, and
related improvements thereto; and
6.
Refinancing certain lease obligations
relating to erosion control, watershed and basin improvements and
other stormwater management related projects within the City, and
paying debt service related to any indebtedness incurred to fund such
local parks and stormwater control improvements, land, equipment,
labor and other necessary costs.
B.
Pursuant to Section 644.032.3, RSMo., as amended, there is hereby created a Special Parks and Storm Water Control Trust Fund of the City of St. Peters, and all revenue received by the City from the sales tax imposed pursuant to this Section shall be deposited in such fund and used for the purposes set forth in Subsection (A) above. Notwithstanding the foregoing, any funds in such Special Parks and Storm Water Control Trust Fund which are not needed for current expenditures may be invested by the Board of Aldermen in accordance with applicable laws relating to the investment of other municipal funds.
The City of St. Peters, Missouri, hereby imposes an additional
sales tax in the amount of three percent (3%) on all retail sales
of adult-use non-medicinal marijuana sold in the City of St. Peters,
Missouri, pursuant to Article XIV, Section 2.6(5) of the Missouri
Constitution. The tax imposed hereunder shall become effective on
October 1, 2023, and shall be in addition to any and all other sales
taxes allowed by law. All revenue received by the City from the tax
authorized under the provisions of this Section shall be deposited
into the General Revenue Fund to support City services.
[1]
Editor's Note: This tax was passed by a majority of the electorate
4-4-2023.
[Ord. No. 5722 § 1, 2-23-2012]
A.
HOTEL
MOTEL
TRANSIENT GUEST
Definitions. For the purposes of this Section,
certain terms and words are hereby defined as follows:
Any building or group of contiguous buildings under the same
management occupied as the abiding place of persons, who are lodged
with or without meals, in which, as a rule, the rooms are occupied
singly for hire, and in which there are more than ten (10) sleeping
rooms.
A group of buildings including either separate cabins or
a row of cabins or rooms which:
A person or persons who occupy a room or rooms in a hotel
or motel for thirty-one (31) days or less during any calendar quarter.
B.
Pursuant to the authority granted by and
subject to the provisions of Section 67.1003.5, RSMo., as amended,
the City hereby levies a tax on the charges for all sleeping rooms
paid by the transient guests of hotels or motels situated in the City
or a portion thereof equal to two percent (2%) per occupied room per
night.
C.
The tax authorized by this Section shall
become effective on July 1, 2012, and shall be in addition to any
and all other taxes imposed by law. The proceeds of such tax shall
be used by the City solely for the promotion of tourism. Such tax
shall be stated separately from all other charges and taxes.
D.
The tax imposed pursuant to this Section
shall be paid to the City Collector on a monthly basis and shall be
due and payable on or before the 20th day of the month based on the
total daily receipts collected during the preceding month.
1.
Any hotel or motel subject to the tax shall make true reports to the City Collector, giving such information as is necessary to determine the amounts to which the license tax shall apply for all gross daily receipts for the preceding month, to be submitted with the monthly payment provided in this Subsection (D).
2.
The City Collector, or his/her authorized representative, shall have the right at all reasonable times to make such examination and inspection of the books and records of the hotel or motel subject to the tax as is necessary to determine the accuracy of the monthly reports provided in Subsection (D)(1) above.
E.
For each and every month or part thereof
that the tax imposed pursuant to this Section remains unpaid after
the same becomes due and payable, there shall be added to such tax,
as a penalty, ten percent (10%) of the amount of the tax for the first
month or part thereof that the same is unpaid, and for each and every
month thereafter that the same is unpaid, two percent (2%) if the
amount of such tax shall be added until the same is fully paid. In
no case shall the total penalty exceed thirty percent (30%) of the
original amount of the tax.
[R.O. 2007 § 145.040; Ord. No. 3845 § 1, 6-26-2003]
The City shall refund to all military service members on active duty and who serve in any branch of the United States military on active duty for more than thirty (30) days in any calendar year all real property taxes paid to the City for that calendar year. The refund shall be claimed, processed and paid in the same manner as the refund for an exempt consumer described in Section 605.217, and shall be subject to the same restrictions, including the limitation on the availability of funds.
[R.O. 2007 § 145.050; Ord. No. 4226 § 1, 2-10-2005]
A.
Any resident of this City who is a member
of the National Guard or of any reserve component of the Armed Forces
of the United States or who is a member of the United States Army,
the United States Navy, the United States Air Force, the United States
Marine Corps, the United States Coast Guard or an officer of the United
States Public Health Service detailed by proper authority for duty
with any branch of the United States Armed Forces described in this
Section and who is engaged in the performance of active duty in the
military service of the United States in a military conflict in which
reserve components have been called to active duty under the authority
of 10 U.S.C. 672(d) or 10 U.S.C. 673b or any such subsequent call
or order by the President or Congress for any period of thirty (30)
days or more, or a spouse of such person filing a combined return
or owning property jointly shall be granted an extension to file any
papers or to pay any obligation for indebtedness, liability or obligation
for property tax on personal or real property until one hundred eighty
(180) days after the completion of such military service or continuous
hospitalization as a result of such military service notwithstanding
the provisions of Section 143.991, RSMo., to the contrary and shall
be allowed to pay such tax without penalty or interest if paid within
the one hundred eighty (180) day period.
B.
Upon completing such military service,
the person shall provide the appropriate agency, board, commission
or administrative tribunal an official order from the appropriate
military authority as evidence of such military service.
[1]
Editor's Note: Former Section 145.060, Exemption From Local
Sales Tax Holiday, was repealed 7-27-2023 by Ord. No. 7830. Prior
history includes: Ord. No. 4989.
