City of Aurora, MO
Lawrence County
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Table of Contents
Table of Contents
Cross References — Administration, Title I; alcoholic beverages, Ch. 600; finance, Ch. 120; business licenses and occupations, Ch. 605.
[Code 1972, §33A-1; CC 1988 §25-1]
Pursuant to the authority granted by and subject to the provisions of RSMo., Sections 94.500 to 94.550, 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 RSMo., Sections 144.010 to 144.525, 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 RSMo., Sections 144.010 or 144.525. The tax shall become effective as provided in RSMo., Section 94.510, and shall be collected pursuant to the provisions of RSMo., Sections 94.500 to 94.550.
[Ord. No. 92-2068 §§1-2, 2-10-1992; Ord. No. 94-2167, 11-22-1994; Ord. No. 95-2174, 2-14-1995; Ord. No. 98-2334 §1, 8-11-1998; Ord. No. 98-2354, 11-10-1998; Ord. No. 98-2355, 11-10-1998; Ord. No. 2004-2610 §§1 — 7, 8-10-2004; Ord. No. 2004-2624 §1, 11-9-2004; Ord. No. 2004-2625 §1, 11-9-2004; Ord. No. 2009-2841 §1, 8-11-2009; Ord. No. 2009-2852 §1, 11-10-2009; Ord. No. 2009-2853 §1, 11-10-2009]
In order to provide financial support for the construction, reconstruction, repair and maintenance of streets, roads and bridges, the City of Aurora, Missouri, hereby imposes upon all persons engaged in business of selling tangible personal property and taxable services subject to a sales tax under the provisions of Sections 144.010 through 144.525, RSMo., a one-half cent ($.005) tax on the sales of those engaging in such business, and subject to the rules and regulations and Statutes governing and collection of sales tax by the Missouri Director of Revenue.
The proposed transportation tax shall be collected by persons in the City who are engaged in the business of selling tangible personal property and taxable services subject to State sales tax provision Sections 144.010 to 144.510, RSMo.
Editor's Note — The above transportation sales tax was extended in the November 2, 2004, election as set out above. Personal property taxes are automatically terminated until September 30, 2010, per ord. no. 2004-2625. Subsequently, the above transportation tax continued indefinitely in the November 3, 2009 election. Personal property taxes are automatically terminated indefinitely per ord. no. 2009-2853.
[Ord. No. 93-2104 §1, 4-26-1993]
A tax shall be imposed at the rate of fifteen percent (15%) of the tariffed local service rate for the City of Aurora telephone service within the prefix number of "678".
[Ord. No. 2003-2555 §1, 8-12-2003; Ord. No. 2003-2568 §1, 11-10-2003; Ord. No. 2003-2569 §1, 11-10-2003]
The City of Aurora, Missouri, shall be authorized to enact a capital improvement sales tax for the purpose of constructing, furnishing, equipping, operating and maintaining a Police Station and Fire Station, such sales tax will not exceed one-half of one percent (.5%) for twenty (20) years from the date the sales tax is first collected or until any financing for the Police Station and Fire Station is paid, whichever is earlier.
[Ord. No. 2005-2694 §1, 10-25-2005; Ord. No. 2012-2931 §1, 5-8-2012]
The City of Aurora, Missouri, hereby determines that it will permanently opt into 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 ending at Midnight on the Sunday following from local sales taxes, for the fiscal year of 2012 and thereafter unless notified by the City.
[Ord. No. 2008-2798 §2, 7-22-2008; Ord. No. 2008-14 §§1 — 2, 11-12-2008]
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.
The rate of the tax shall be two percent (2%). 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.
[Ord. No. 2015-3035 §§1 — 2, 5-12-2015[1]; Ord. No. 2015-3036 §§1 — 3, 8-11-2015]
On January 1, 2016 and continuing until repealed, the one-half (1/2) cent park/storm water sales tax will be imposed and in effect and that the portion of tax from the general tax levy that relates to park property tax will automatically be terminated indefinitely.
The tax authorized by Section 644.033, RSMo., shall be in addition to any and all other sales taxes allowed by law.
The park/storm water sales tax, in the amount of one half (1/2) cent, will be imposed on all retail sales made in the City of Aurora which are subject to taxation under the provisions of section 144.010 to 144.525 RSMo., and which will include domestic use sales tax upon all sales of metered water services, electricity, electrical current and natural, artificial or propane gas, wood, coal, or home heating oil for domestic use pursuant to Section 144.032 RSMo., and shall be in effect on the first day of the second quarter after the Director of Revenue receives notice of the adoption of the tax.
Editor's Note: Ord. No. 2015-3035 declared that the tax set out herein was passed by a majority of voters at the special election held 8-4-2015.