[R.O. 1998 § 135.150; Ord. No. 628 §§1 — 4, 12-28-1970]
A.
There shall be imposed upon all sellers
a tax for the privilege of engaging in the business of selling tangible
personal property or rendering taxable services at retail within the
City of St. Ann 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 at the rate of one percent (1%),
for the benefit of the City of St. Ann.
B.
The tax shall become effective and collected
as provided in Sections 94.500 et seq., RSMo., and shall be subject
to all of the provisions of said Sections 94.500 et seq., RSMo.
C.
All payments due to the City of St. Ann
from sales tax collections under this Section shall be made to the
"City of St. Ann, Missouri."
D.
All revenues collected from the sales tax
provided for in this Section shall become part of the General Revenue
of the City of St. Ann, Missouri.
[R.O. 1998 § 135.165; Ord. No. 2406 §§1 — 2, 12-7-2005; Ord. No. 3300, 2-6-2023]
A.
There is hereby imposed on all retail sales
subject to sales to under Chapter 144, RSMo., in the City of St. Ann,
Missouri, a sales tax of one-half of one percent (1/2 of 1%) for economic
development purposes as authorized under Section 67.1305, RSMo.
B.
The tax authorized shall be in addition
to all other sales taxes imposed by law and shall be stated separately
from all other charges and taxes.
[R.O. 1998 § 135.165; Ord. No. 1760 §§1 — 2, 6-6-1994; Ord. No. 1844 §1, 10-24-1995; Ord. No. 2728 §1, 6-14-2011]
A.
There is hereby established a sales tax
in the amount of one-half of one percent (0.5%) on all retail sales
made in the City of St. Ann which are subject to taxation under the
provisions of Sections 144.010 to 144.525, RSMo., for the purpose
of funding capital improvements, including the operation and maintenance
of capital improvements.
B.
(Reserved)
C.
The City of St. Ann does hereby select
Option 2 of Section 94.890.4, RSMo.
[1]
Editor's Note — In the special election
held on Tuesday, November 4, 2003, the qualified voters of the City
of St. Ann voted to eliminate the provision for expiration of the
capital improvements sales tax. As a result, the codifier has, at
the direction of the City, removed Subsection (B) of this Section.
[R.O. 1998 § 135.175; Ord. No. 2091 §§1 — 3, 9-7-1999]
A.
There is hereby imposed a sales tax of
one-half of one percent (0.5%) on all retail sales made in the City
of St. Ann which are subject to taxation under the provisions of Sections
144.010 to 144.525, RSMo., in addition to any and all other sales
taxes levied by law, for the purpose of providing funding for local
parks within the City.
B.
All revenue received by the City from the
tax authorized hereunder shall be deposited in a special trust fund
and shall be used for local parks. Any funds in such special trust
fund which are not needed for current expenditures may be invested
by the City in accordance with applicable laws relating to the investment
of other City funds.
C.
This Section shall be in effect on the
first day of the second quarter after the Director of Revenue of the
State of Missouri receives a certified copy hereof. The City Clerk
is hereby directed to forward a certified copy of this ordinance to
the Director of Revenue of the State of Missouri.
[Ord. No. 3295, 1-3-2023[1]]
There is hereby imposed an additional sales tax in an amount
of three percent (3%) on all tangible personal property retail sales
of adult-use marijuana sold in the City in addition to any and all
other tangible personal property retail sales tax allowed by law.
[1]
Editor's Note: This tax was passed by a majority of the electorate
4-4-2023.
