[Ord. No. 1170 §1, 4-7-1981]
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 Plattsburg,
Missouri, 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.
A.
A City
sales tax for capital improvements, including but not limited to a
municipal swimming pool, at the rate of one-half of one percent (0.5%)
on the receipts of all retail sales within Plattsburg, 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.
B.
This
Section hereby certifies that the proposed City sales tax was submitted
to the qualified voters at special election on August 7, 2001 and
was approved by the statutorily required margin required for such
approval. Said tax was subsequently renewed at the election held August
7, 2020 and will remain in effect until repealed.
[1]
Editor's Note: A majority of the electorate voted to extend
the existing capital improvements tax set out herein which was set
to expire in December of 2021 at the election held November 3, 2020.
[Ord. No. 1769 §1, 11-15-2005]
The City of Plattsburg imposes a local use tax at the same rate
as the local sales tax, currently two percent (2%), provided that
if any local sales tax is reduced or raised by voter approval, the
local use tax shall not be reduced or raised by the same action. A
use tax return shall not be required to be filed by persons whose
purchases from out-of-state vendors do not in total exceed two thousand
dollars ($2,000.00) in any calendar year.
[Ord. No. 2459,[1] 12-19-2022; Ord. No. 2478, 5-8-2023]
Pursuant to the authority granted by Article XIV, Section 2.6(5)
of the Missouri Constitution, a local City sales tax of three percent
(3%) for general revenue purposes is imposed on the receipts from
the sale of adult-use marijuana sold at retail within the City's corporate
boundaries.
[1]
Editor's Note: This tax was approved by a majority of the
electorate April 4, 2023.
