There is imposed a tax for general revenue purposes on all sellers
for the privilege of engaging in the business of selling tangible
personal property or rendering taxable services at retail at the rate
of one percent (1%) on the receipts from the sale at retail of all
tangible personal property or taxable services at retail within this
City, 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., pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.570, RSMo.
[Ord. No. 1045 §1, 8-19-2013; Ord. No. 1578, 1-19-2021]
A. The Board of Aldermen hereby imposes a City sales tax for transportation
purposes, which tax may include the retirement of debt under separately
authorized indebtedness, at the rate of one-half of one percent (1/2
of 1%) on the receipts from all retail sales within the City of Concordia,
Missouri, for a period of eight (8) years beginning on April 1, 2014,
and continued for a period of not to exceed seven (7) years as of
the election held April, 6, 2022, 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 sales tax will
not be effective until there has been compliance with the terms and
provisions of this Section, including submission to the voters of
the City of a proposal to authorize the Board of Aldermen to impose
the sales tax.
B. The City sales tax for transportation purposes hereby imposed will
be levied and collected in the manner provided by the Act, by Sections
32.085 and 32.087, RSMo., as amended, and by all other applicable
laws, and will be used for the purposes hereinabove authorized.
[Ord. No. 1151 §§4 —
5, 4-20-2015]
A. A City sales tax for capital improvements, including improvements
to the Edwin A. Pape Lake, at the rate of one-half of one percent
(1/2 of 1%) on the receipts from all retail sales within Concordia,
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 Ordinance have
been complied with and shall be imposed for a period not to exceed
seven (7) years.
B. The City sales tax for capital improvements, including improvements
to the Edwin A. Pape Lake, hereby imposed shall then become effective
on the first day of October 2021, and shall be levied and collected
in the manner provided by the Act, by Sections 32.085 and 32.087,
RSMo., as amended, and by all other applicable laws, and shall be
used for the purposes hereinabove authorized.
[CC 1992 §130.110; Ord. No. 547 §§1 — 3, 8-20-1998; Ord. No. 858 §1, 8-18-2008; Ord. No. 989 §1, 8-6-2012; Ord.
No. 1727, 10-16-2023]
A. Pursuant
to Section 644.032 of the Revised Statutes of Missouri, a sales tax
at the rate of one-half of one percent (0.50%) is hereby imposed on
all sellers for the privilege of engaging in the business of selling
tangible personal property or rendering taxable services at the retail
level 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 amount reported and returned
to the Director of Revenue by the seller shall be computed on the
basis of the combined rate of the tax imposed by Sections 144.010
to 144.525, RSMo., and the tax imposed by this Section, plus any amounts
imposed under other provisions by law.
B. All
revenues received by the City from the sales tax herein imposed under
the provisions of Section 644.032, RSMo., shall be deposited by the
City in a special trust fund and shall be used solely for operation
of the Parks and Recreation Department. This use shall include but
is not limited to the operation and maintenance of:
C. This
tax shall remain in effect until April 1, 2032.
[Ord. No. 586 §1, 1-3-2000; Ord.
No. 960 §1, 8-15-2011]
Per Ord. No. 960 §1, adopted August 15, 2011, the City
sales tax for the purpose of providing funding for local parks, including
constructing, furnishing and equipping a family aquatic center, at
the rate of one-fourth of one percent (.25%) on the receipts from
all retail sales within the City of Concordia, Missouri, is hereby
abolished, effective January 1, 2012 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 regulation of the Director of Revenue of
the State of Missouri issued pursuant thereto.
[Ord. No. 1655, 6-6-2022]
The City of Concordia hereby determines that it will prohibit
the provisions of Section 144.049, RSMo., 2005, 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 Friday in August and ending at
midnight on the Sunday following, from local sales taxes.