[1]
Editor's Note — Per ordinance no. 84-12 adopted on April
11, 1984, the ad valorem tax on new improvements which are placed
in service and are used by business in the area of the City of Trenton,
Missouri, which area is included within the "Enterprise Zone" as designated
by the State of Missouri, and which improvements meet the criteria
set forth in Chapter 135, RSMo., are hereby reduced by one hundred
percent (100%) for a period of fifteen (15) years from February 29,
1984, the same being the date of enterprise zone designation; and
for a period of ten (10) years after said initial fifteen (15) year
period, said ad valorem taxes are hereby reduced by fifty percent
(50%).
[R.O. 2011 §140.150; Ord. No. 2811 §1, 1-20-1978]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.550 RSMo., amended, a tax 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 Trenton, 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., unless such property and services are otherwise excepted by
law.
[R.O. 2011 §140.160; Ord. No. 2895 §§1 — 3, 11-14-1979]
A.
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 nonbusiness, noncommercial or nonindustrial
purposes heretofore imposed within the corporate limits of the City
of Trenton, Missouri, is hereby reimposed.
B.
The
rate of taxation shall be, as heretofore, one percent (1%).
C.
The
City Clerk is hereby directed to provide copies to all of the utilities
which provide service within the corporate limits of the City of Trenton,
Missouri, and to the Director of Revenue for the State of Missouri.
[R.O. 2011 §140.170; Ord. No. 95-30 §§1 — 2, 7-26-1995; Ord. No. 96-1 §§1 — 2, 1-10-1996]
A.
Imposition Of Sales Tax. 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 Trenton, Missouri, 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. That the municipal capital improvement sales tax shall be imposed on all sales of metered water service, electricity, electrical current and natural, artificial or propane gas, wood, coal or home heating oil for domestic use only within the corporate limits of the City of Trenton, Missouri, in addition to the utility tax imposed in Section 140.070.
B.
Amount Of Tax To Be Reported And Returned. The amount of
tax to be reported and returned to the Director of Revenue of the
State of Missouri by all persons subject to the tax shall be computed
on the basis of the combined rate of the tax imposed by Sections 144.010
to 144.525, RSMo., any tax imposed by ordinance as authorized by Sections
94.500 to 94.577, RSMo., and the tax imposed by this Section as authorized
by Section 94.500 to 94.577, RSMo.
[R.O. 2011 §140.175; Ord. No. 03-3 §1, 1-13-2003]
A City sales tax for local parks at the rate of one-half of
one percent (0.5%) on the receipts from all retail sales within Trenton,
Missouri, is hereby imposed upon all sellers within the City 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 matter provided by Sections 144.010 to 144.525, inclusive,
RSMo., and the rules and regulations of the Director of Revenue of
the State of Missouri issued pursuant thereto. Such tax shall not
be effective until the terms and provisions of this Article have been
complied with.
[Ord. No. 2016-3 §1, 1-19-2016; Ord. No. 2016-14 §1, 4-11-2016]
The City of Trenton shall impose a sales tax of 1/4 of 1% for
the purpose of providing funding for a training area and equipment
for the Fire Department.
[1]
Editor's Note: Approved by a majority of the electorate on
April 5, 2016.
A.
A City sales tax for transportation purposes, at the rate of three-eighths
of one percent (3/8 of 1%), on the receipts from all retail sales
within the City of Trenton, Missouri, is hereby imposed upon all sellers
within the City 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 by Sections 144.010 to 144.525,
inclusive, RSMo., and the rules and regulations of the Director of
Revenue of the State of Missouri issued pursuant thereto. Such tax
shall not be effective until the terms and provisions of this Section
have been complied with.
B.
This sales tax is for transportation purposes solely related to replacement
of the Seventeenth Street Bridge and for constructing, improving,
repairing and maintaining streets and roads within the City, including
sidewalks, curbs, gutters, streetscaping, parking and traffic management
measures, and including acquisition of necessary rights-of-way, such
sales tax to expire ten (10) years after its effective date.
[1]
Editor's Note: Approved by a majority of the electorate on
4-4-2017.
A.
Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.761, RSMo., a use tax for general revenue purposes
is imposed for the privilege of storing, using or consuming within
the City any article of tangible personal property. This tax does
not apply with respect to the storage, use or consumption of any article
of tangible personal property purchased, produced or manufactured
outside this State until the transportation of the article has finally
come to rest within this City or until the article has become commingled
with the general mass of property of this City.
B.
The
rate of tax shall be two and six hundred twenty-five thousandths percent
(2.625%). If any City sales tax is repealed or the rate thereof is
reduced or raised by voter approval, the City use tax rate also shall
be deemed to be repealed, reduced or raised by the same action repealing,
reducing or raising the City sales tax.
C.
A use
tax return shall not required to be filed by persons whose purchases
from out-of-state vendors do not in total exceed two thousand dollars
($2,000.00) in any calendar year.
[1]
Editor's Note: This tax passed by a majority of the electorate
4-6-2021.
A sales tax at the rate of three percent (3%) on all tangible
personal property retail sales of adult-use marijuana sold in the
City of Trenton, Missouri, as authorized by Article XIV, Section 2.6(5)
of the Missouri Constitution, is hereby imposed. The tax imposed hereunder
shall be in addition to any and all other sales taxes allowed by law.
[1]
Editor's Note: This tax was passed by a majority of the electorate
4-4-2023.
[R.O. 2011 §140.178; Ord. No. 06-17 §§1 — 2, 5-22-2006]
A.
The
City of Trenton, Missouri, hereby determines that it will prohibit
the provisions of Section 144.049, RSMo., from exempting sales of
certain clothing, personal computers, certain computer software and
school supplies that occur within the boundaries of said City beginning
at 12:01 A.M. on the first (1st) Friday in August and ending at Midnight
on the Sunday following from local sales taxes.
B.
The
City Clerk is hereby directed to send written notice to the State
of Missouri Department of Revenue as soon as possible, but no later
than June 15, 2006, of the decision to opt out of the "Sales Tax Holiday"
by forwarding a cover letter and certified copy of this Section.
A.
HOTEL AND MOTEL
TRANSIENT GUESTS
Definitions.
As used in this Section the following terms shall have the meanings
indicated:
Any structure, or building which contains rooms furnished
for the accommodation of lodging guests, with or without meals being
provided, and kept, used, maintained, advertised or held out to the
public as a place where sleeping accommodations are sought for pay
or compensation to transient guests.
Any person who occupies a room in a hotel or motel for thirty-one
(31) days or less.
B.
Levy
Of Tax. There is hereby levied a tax of five percent (5%) of the gross
daily rent due from and paid by transient guests of all sleeping rooms
occupied and rented by transient guests of hotels or motels located
in the City. This charge is in addition to the charge for the sleeping
room and shall be in addition to any and all taxes imposed by law.
Said proceeds shall be used for the operation of a virtually based
convention and visitors' bureau.
C.
Payment
Of Tax. Each operator of a hotel or motel shall on or before the twentieth
(20th) day of the month following the close of each quarter make a
return to the City of Trenton on forms provided of total rents charged
and the amount of tax collected for transient occupancy. At the time
the return is filed, the full amount of the tax collected shall be
remitted. The City Council hereby establishes a convention and tourism
fund. All taxes collected under this Section shall be deposited to
the credit of this fund.
D.
Penalties
For Non-Payment. Any operator who fails to remit any tax imposed by
this Article within the time required shall pay a penalty of one percent
(1%) per month and interest in the amount of two percent (2%) per
month on unpaid taxes which shall be considered delinquent thirty
(30) days after the last day of each quarter. Every penalty imposed
under the provisions of this Section shall become a part of this tax
herein required to be paid. In addition to the penalties imposed in
this Section, it shall be unlawful for any person, owner, proprietor,
managing agent, operator or any type of employee of a hotel or motel
fail or refuse to register a hotel or motel to pay the lodging tax
as required by this Section or to submit any tax return or other financial
records or to refuse to permit any necessary inspection of hotel records
or to willfully render a false or fraudulent tax return or claim as
required by this Article.
E.
Reports.
It shall be the duty of every operator liable for the collection and
payment to the City of any tax imposed under this Section to keep
and preserve for a period of three (3) years all records which may
be necessary to determine the amount of such taxes as may have accrued
to the City and for the collection or payment of which such operator
is responsible. The City Collector or the collector's authorized agent
or representative shall have the right to inspect such records at
all reasonable times but shall hold the same in confidence and utilize
same only for the purposes of enforcement of this Article.
F.
Convention
And Visitors Bureau.
1.
Board Established. Expenditures from the convention and tourism fund
shall be made pursuant to the Board's budget as approved by the City
Council.
2.
Membership. The Board of Directors shall consist of seven (7) voting
members appointed by the Mayor with the approval of the City Council.
Membership on the board shall be from diverse professional backgrounds,
with effort to include members from the hotel and motel industry,
sports tourism, marketing, and groups or entities representing both
facilities available for tourism and constituencies targeted for tourism
activities. In addition, the City Administrator shall serve as an
ex-officio non-voting member. One (1) member of the City Council shall
be appointed by the Mayor to serve as an ex-officio non-voting member
of the board.
3.
Term Of Office. The term for each voting member of the board will
be three (3) years. Except in the case of a resignation or removal,
members shall hold office until their successors are appointed. The
ex-officio non-voting members' terms shall coincide with such member's
employment/service to the City.
4.
Dismissals. The City Council may remove any member of the Board of
Directors for misconduct or neglect of duty. The board may designate
additional grounds for removal by their own bylaws for non-attendance
at board meetings.
5.
Vacancies. Any vacancy in membership shall be filled for the unexpired
term by appointment of the Mayor with the approval of the City Council.
6.
Compensation. No member of the board shall receive compensation for
their service.
7.
Officers And Committees. The original members of the Board of Directors
shall meet within thirty (30) days of their appointment and organize
themselves by the election of one (1) of their number as president,
another as president elect, another as secretary and another as treasurer,
and by the election of such other officers as they may deem necessary.
Thereafter, new elections among the members of the board for all officer
positions shall occur annually during the month of May. The president,
president elect, secretary and treasurer of the board shall function
as an executive committee, and the members of the board may create
such other committees as they deem necessary.
8.
Bylaws, Rules And Regulations. The board shall make and adopt such
bylaws, rules and regulations for their own guidance and for the administration
of the board as they may deem appropriate, but not inconsistent with
the ordinances of the City or the Statutes of the State of Missouri.
9.
Budget. The Trenton Convention and Visitors Bureau shall submit a
proposed line item budget for the convention and tourism fund to the
City Council no later than March 31 of each year. The board may submit
along with the budget written recommendations including methods of
promoting tourism and conventions such as employment of personnel
and procurement of services through contractual relations. The City
Administrator shall forward these recommendations along with their
comments and recommendations to the City Council.
10.
Annual Report. The Trenton Convention and Visitors Bureau shall be
required to submit an annual report of its activities to the City
Council by June 15 of each year.
11.
Meetings. The Trenton Convention and Visitors Bureau shall meet at
least once per month for at least ten (10) total monthly meetings
per year.
[1]
Editor's Note: This tax was passed by a majority of the electorate
6-2-2020.
