[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.
[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.
[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.
[Ord. No. 1904 §§1, 7, 7-22-2003; Ord. No. 1922 §1, 11-11-2003; Ord. No. 2016-37 §§ 1 — 3, 9-27-2016; Ord. No. 35-2022,[1] 6-14-2022; Ord. No. 67-2022, 11-22-2022; Ord. No. 68-2022, 11-22-2022]
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-eighths of one percent (3/8
of 1%) parks sales tax imposed shall automatically terminate without
further action by the Board of Aldermen on March 31, 2049.
1.
The municipal sales tax for park purposes shall be three-eighths
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,
three-eighths 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.
[1]
Editor's Note: This ordinance passed at election 11-8-2022.
[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 (0.4%) 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.
Pursuant to the authority granted by and subject to the provisions
of Section 144.757, RSMo., the City of Eldon does hereby impose a
local use tax to be used to fund the public safety improvements at
the same rate as the total local sales tax rate, currently two and
four-tenths percent (2.40%) provided that if the local sales tax rate
is reduced or raised by voter approval, the local use tax rate shall
also be reduced or raised by the same action.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on 11-7-2023.
There is hereby imposed a sales tax in the amount of three percent
(3%) on all retail recreational marijuana sales made in the City that
are subject to taxation under the provisions of Sections 144.010 to
144.525, RSMo., inclusive, and the rules and regulations of the Director
of Revenue of the State of Missouri issued pursuant thereto. Such
tax shall be used for the purpose of providing revenues for the operation
of the City's Public Safety Departments.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on 11-7-2023.
