[Ord. No. 3909 §§1 —
2, 10-17-2011]
A.
Pursuant
to the authority granted by and subject to the provisions of Sections
94.500 to 94.570, RSMo., 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 144.510, 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 taxable services are subject to taxation by the
State under the provisions of Sections 144.010 to 144.510, RSMo. The
tax shall become effective as provided in Subsection (4) of Section
94.510, RSMo., and shall be collected pursuant to the provisions of
Sections 94.500 to 94.570, RSMo.
B.
Pursuant
to the authority of Sections 144.030(23) and 144.250(2), RSMo., the
municipal sales tax on all sales of metered water service, electricity,
electrical current, natural, artificial or propane gas, wood, coal
or home heating oil used for non-business, non-commercial or non-industrial
purposes heretofore imposed with the corporate limits is hereby re-imposed.
The rate of taxation shall be, as heretofore, one percent (1%).
[Ord. No. 3909 §§1 —
2, 10-17-2011]
A.
Pursuant
to the authority granted by and subject to the provisions of Section
94.577, RSMo., a tax for capital improvement 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-half
percent (.5%) 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 taxable services are subject to taxation by the
State under the provisions of Sections 144.010 to 144.510, RSMo. The
tax shall become effective as provided in Subsection (4) of Section
94.510, RSMo., and shall be collected pursuant to the provisions of
Sections 94.500 to 94.570, RSMo.
B.
The
one-half percent (.5%) sales tax shall be used for the purpose of
funding capital improvements (streets, recreation, and equipment)
which may include the retirement of debt under previously authorized
bonded indebtedness as approved by voters of the City on April 7,
1998.
[Ord. No. 4100, 8-28-2017[1]]
A.
Pursuant
to the provisions of Section 644.032, RSMo., the City of De Soto,
Missouri, does hereby impose a sales tax of one-half of one percent
(.5%) for the purpose of providing funding for storm water control
and local parks. The City shall use the revenue generated from this
sales tax solely for storm water control and local parks of the City
of De Soto in order to construct, maintain, improve and manage storm
water control and to construct, maintain, improve and manage parks,
trails, playgrounds, park parking lots, bathrooms, aquatic facilities,
and other natural lands and facilities primarily used for recreational
B.
All
revenue received by the City of De Soto from this tax shall be deposited
in a special trust fund and shall be used to provide funding for local
parks within. the City of De Soto consistent with the provisions of
Section 644.033, RSMo.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on April 3, 2018.
[Ord. No. 3909 §§1 —
2, 10-17-2011]
The County Commission of Jefferson County, Missouri and the
City of De Soto, Missouri entered an agreement to share and spend
the revenue generated by the imposition of a Countywide sales tax
at the rate of one-half of one percent (.5%) for a period of fifteen
(15) years for capital improvements to publicly maintained roads,
as adopted by the voters of Jefferson County on April 1, 1986 and
authorized by the County Commission on April 10, 1986, according to
the regulations outlined in the signed agreement. This sales tax was
extended without a sunset by the approval of voters of Jefferson County
in November 1999.
[Ord. No. 3909 §§1 —
2, 10-17-2011]
Pursuant to the authority granted by and subject to the provisions
of Chapter 139, Section 139.600, RSMo., a merchant's surtax was implemented
to replace loss revenues that were generated by the merchants' and
manufacturers' tangible personal property of manufacturers, refiners,
distributors, wholesalers and retail merchants and establishments.
The replacement tax/levy is charged against the assessed valuation
of real property and collected by the County Collector and distributed
to each political subdivision.
[Ord. No. 3909 §§1 —
2, 10-17-2011]
Pursuant to the authority granted and subject to the provisions
of Chapter 148, Section 148.670, RSMo., a financial institution tax
is collected. Any financial institution pays a tax to the financial
institution with the Department of Revenue. These monies are sent
to the County Clerk who in turn distributes the funds based on the
tax levy for each political subdivision.
[Ord. No. 4523, 1-14-2019]
A.
The City of De Soto, Missouri, shall impose a sales tax of one percent
(1%) for the purpose of improving public safety of the City of De
Soto by providing revenue solely for the operation of the Police and
Fire Departments.
B.
For the purposes of this Section, the phrase "improving public safety"
shall include equipment, additional personnel, personnel expenses
and facilities for police, fire and related emergency services.
[1]
Editor’s Note: This tax was approved by a majority of
the qualified voters at an election held 4-2-2019.
