City of Smithville, MO
Clay County
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Table of Contents
Table of Contents

Section 645.010 Imposition of City Sales Tax.

[Ord. No. 689 §1, 8-8-1977]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.570 RSMo., 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 Sections 144.010 to 144.510 RSMo., 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 of Smithville, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.510 RSMo. The tax shall become effective as provided in Subsection (4) of Section 94.510 RSMo., and shall be collected pursuant to the provisions of Sections 94.500 to 94.570 RSMo.

Section 645.020 Transportation Sales Tax.

[Ord. No. 1249 §2, 5-24-1989]
The transportation sales tax of one-half of one percent (.5%) is hereby imposed to become effective July 1, 1989. The sales tax imposed hereby shall remain in effect until repealed by ordinance of the Board of Aldermen. The sales tax imposed shall be used for transportation purposes, as defined by Section 94.705, RSMo. The sales tax shall be on the receipts from the sale at retail of all tangible personal property, on taxable services, if such services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.510, RSMo. The sales tax of one-half of one percent (.5%) for transportation purposes shall be in addition to the sales tax of one percent (1%) previous imposed by the Board of Aldermen by ordinance.

Section 645.030 Use Tax.

[Ord. No. 1675 §§1 — 2, 5-21-1996]
A. 
Pursuant to the authority granted by and subject to, the provisions of Sections 144.600 through 144.763, 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.
B. 
The rate of the tax shall be one and one-half percent (1½%). If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City use tax rate shall also be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.