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.[2]
[2]
Editor's Note: At a special election held 11-5-2013, a majority of the citizens voting voted in favor of the imposition of this tax. Subsequently, at an election held 4-6-2021, a majority of the electorate voted in favor of extending this 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.
[1]
Editor's Note: Former Section 130.140, Transportation Tax, adopted and amended by CC 1992 § 130.090; 8-20-1998 by §§ 1 — 4 of Ord. No. 546; and 8-18-2008 by § 1 of Ord. No. 859, was repealed 11-18-2013 by § 1 of Ord. No. 1067.
[Ord. No. 1151 §§4 — 5, 4-20-2015[1]]
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.[2]
[2]
Editor's Note: At an election held 4-6-2021, a majority of the citizens voting voted in favor of the imposition of this tax.
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.
[1]
Editor's Note: The prior 1/4 percent capital improvements tax expired and the prior histories have been removed and can be found in the Cross Reference.
[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:
1. 
The park system,
2. 
Ball fields,
3. 
Community center and
4. 
Recreation programs.
C. 
This tax shall remain in effect until April 1, 2032.
[1]
Editor's Note: On November 4, 2008, the citizens voted to extend this tax beginning on April 1, 2009, and ending March 31, 2014. On November 6, 2012, the citizens voted to have a ¼ of 1% sales tax for local parks for a period not to exceed 12 years. On November 5, 2013, the citizens voted to extend this tax for another 11 years, which tax was set to expire on March 31, 2025. On April 2, 2024, the citizens voted to extend the 1/2 percent sales tax for a period not to exceed 7 years, said tax now set to expire on 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.