[CC 1984 §2-450; Ord. No. 2936 §1, 11-3-1969; as amended by Ord. No. 2998 §1, 2-8-1971; Ord. No. 3140 §2-246; Ord.
No. 4218 §1, 7-5-1988]
A sales tax at the rate of one percent (1%) on the receipts
from the sale at retail of all tangible personal property and taxable
services at retail within the City is levied and imposed upon all
persons selling or furnishing tangible personal property or rendering
services for the privilege of engaging in the business of selling
tangible personal property or rendering taxable services at retail
in the City.
[1]
Editor's Note — Sales tax approved by the voters at
the special election held on December 9, 1969. Amended with approval
of the voters on March 16, 1971. City sales tax prohibited by countywide
sales ordinance no. 8378, adopted by the voters on October 4, 1977.
See §66.600, RSMo.
[CC 1984 §2-451; Ord. No. 2936 §1, 11-3-1969; Ord. No. 3140 §2-247; Ord. No. 4218 §1, 7-5-1988]
The tax provided for in this Article is imposed 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 of the State,
issued pursuant thereto.
[CC 1984 §2-452; Ord. No. 2936 §1, 11-3-1969; Ord. No. 3140 §2-248; Ord. No. 4218 §1, 7-5-1988]
All revenues collected and received by the City from the tax
imposed by this Article shall be deposited in the City Treasury to
the credit of the General Revenue Fund.
[Ord. No. 4537 §1, 3-21-1994; Ord. No. 4603 §1, 9-18-1995]
A.
There
is hereby established a sales tax in the amount of one-half of one
percent (.5%) on all retail sales made in the City of Richmond Heights
which are subject to taxation under the provisions of Sections 144.010
to 144.525, RSMo., for the purpose of funding capital improvements,
including the operation and maintenance of capital improvements.
B.
It is hereby established that the City of Richmond Heights selects Option 1 of Section 1 of H.B. 607 to receive eighty-five percent (85%) of the sales taxes in the amount of one-half of one percent (.5%) on all retail sales made in the City of Richmond Heights which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo., for the purpose of funding capital improvements, including the operation and maintenance of capital improvements. In all other respects Ordinance No. 4537 set out in Subsection (A) above is hereby confirmed and ratified.
Pursuant to the provisions contained in Section 644.032, RSMo.,
a sales tax for storm water control and local parks in the amount
of one-half of one percent (0.5%) is hereby imposed on all retail
sales made in the City which are subject to taxation under the provisions
of Sections 144.010 to 144.525, RSMo.
Pursuant to the provisions contained in Section 94.850, RSMo.,
a sales tax at the rate of one-quarter of one percent (0.25%) on the
receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City of Richmond Heights
is hereby imposed upon all persons selling or furnishing tangible
personal property or rendering services at retail within the City
of Richmond Heights.
A.
There
is hereby levied a sales tax in the amount of one-half of one percent
(0.5%) on all retail sales made in the City of Richmond Heights which
are subject to taxation under the provisions of Sections 144.010 to
144.525, RSMo., for the purpose of funding the Richmond Heights Fire
Department, including the operation and maintenance thereof, pursuant
to the authorization contained in Section 321.242, RSMo. The City
Clerk is hereby authorized and directed to send a certified copy of
this ordinance to the Director of Revenue of the State of Missouri
within ten (10) days of passage of this ordinance.
B.
All
payments due the City of Richmond Heights from sales tax collections
under this Section shall be made to the City of Richmond Heights,
Missouri, and shall become part of the Fire Protection Sales Tax Fund
of the City of Richmond Heights, Missouri.
[1]
Editor's Note: This tax was increased from .25% to .5% in
the election held 4-6-2021.
