City of Eldon, MO
Miller County
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Table of Contents
Table of Contents

Section 130.010 Capital Improvement Tax.

[Ord. No. 1833 §1, 1-2-2001; Ord. No. 1835 §1, 4-10-2001; Ord. No. 2016-35 §§ 1 — 3, 9-27-2016]
A. 
A tax for capital improvement purposes 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 in the manner provided in Section 94.577, RSMo., as amended, and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of the tax shall be one-half of one percent (.5%) on the sale at retail of all personal property or taxable services at retail within the City, if such property and services are subject to taxation by the State under provisions of Chapter 144, RSMo., as amended. The tax shall become effective on July 1, 2002, shall be collected as provided in the Revised Statutes of Missouri, as amended, and shall be maintained and used by the City as provided in Section 94.577, RSMo., as amended.
1. 
The municipal sales tax for capital improvement purposes shall be one-half of one percent (1/2 of 1%) 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 within the corporate limits of this municipality.
2. 
Rate Of Utility Tax. The rate of taxation shall be, as heretofore, one-half of one percent (1/2 of 1%).
3. 
Copies Of This Sections Provided. The City Clerk is hereby directed to provide copies of this Section to the Director of Revenue for the State of Missouri.

Section 130.020 Utility Tax.

[CC 1988 §§23.300 — 23.320]
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 non-business, non-commercial or non-industrial purposes heretofore imposed within the corporate limits of this municipality is hereby reimposed.
B. 
Rate Of Utility Tax. The rate of taxation shall be, as heretofore, one percent (1%).
C. 
Copies Of This Sections Provided. The City Clerk is hereby directed to provide copies of this Section to all of the utilities which provide service within the corporate limits of the City and to the Director of Revenue for the State of Missouri.

Section 130.030 Park Sales Tax.

[Ord. No. 1708 §1, 5-12-1998; Ord. No. 1718 §§1 — 2, 8-11-1998; Ord. No. 1885 §§1 — 2, 12-10-2002; Ord. No. 2016-36 §§ 1 — 3, 9-27-2016]
A. 
A tax for park purposes 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 in the manner provided in Section 644.032, RSMo., as amended, and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of the tax shall be one-eighth of one percent (1/8 of 1%) on the sale at retail of all personal property or taxable services at retail within the City, if such property and services are subject to taxation by the State under provisions of Chapter 144, RSMo., as amended. The tax shall become effective on January 1, 1999, shall be collected as provided in the Revised Statutes of Missouri, as amended, and shall be maintained and used by the City as provided in Section 644.032, RSMo., as amended.
1. 
The municipal sales tax for park purposes shall be one-half of one percent (1/8 of 1%) 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 within the corporate limits of this municipality.
2. 
Rate Of Utility Tax. The rate of taxation shall be, as heretofore, one-eighth of one percent (1/8 of 1%).
3. 
Copies Of This Sections Provided. The City Clerk is hereby directed to provide copies of this Section to the Director of Revenue for the State of Missouri.

Section 130.040 Additional Park Sales Tax.

[Ord. No. 1904 §§1, 7, 7-22-2003; Ord. No. 1922 §1, 11-11-2003; Ord. No. 2016-37 §§ 1 — 3, 9-27-2016]
A. 
A tax for park purposes 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 in the manner provided in Section 644.032, RSMo., as amended, and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of the tax shall be three-eighths of one percent (3/8 of 1%) on the sale at retail of all personal property or taxable services at retail within the City, if such property and services are subject to taxation by the State under provisions of Chapter 144, RSMo., as amended. The tax shall become effective on April 1, 2004, shall be collected as provided in the Revised Statutes of Missouri, as amended, and shall be maintained and used by the City as provided in Section 644.032, RSMo., as amended. The three-eights (3/8) cent parks sales tax imposed shall automatically terminate without further action by the Board of Aldermen on March 31, 2024.
1. 
The municipal sales tax for park purposes shall be one-half of one percent (3/8 of 1%) 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 within the corporate limits of this municipality.
2. 
Rate Of Utility Tax. The rate of taxation shall be, as heretofore, one-eighth of one percent (3/8 of 1%).
3. 
Copies Of This Sections Provided. The City Clerk is hereby directed to provide copies of this Section to the Director of Revenue for the State of Missouri.

Section 130.050 Transportation Tax.

[Ord. No. 1789 §1, 12-14-1999; Ord. No. 1800 §§1 — 2, 4-11-2000]
Pursuant to the authority granted by and subject to the provisions of Sections 94.600 through 94.650, RSMo., as amended, a tax for transportation purposes is hereby imposed on 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 Chapter 144, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of tax shall be four-tenths of one percent (.4%) on the receipts from sale at retail of all tangible personal property or taxable services at retail within the City limits of the City of Eldon, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Chapter 144, RSMo., as amended. Among other exemptions provided for in Chapter 144, particular note is made of the exemption from the transportation sales tax of all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil for domestic use as identified in Section 144.030, RSMo.