[Ord. No. 327 §1, 1-12-1999]
Pursuant to the authority granted by and subject to the provisions
of Section 94.510, RSMo., a sales tax 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 144.525, RSMo.,
and the rules and regulations of the Director of Revenue issued pursuant
thereto. The rate of tax shall be one-half percent (½%) on
the receipts from the sale at retail on all tangible personal property
or taxable services at retail within the Village of Country Club,
Missouri, if such property and such services are subject to taxation
by the State of Missouri, under the provisions of Section 144.010
to 144.525, RSMo. The tax shall be collected as provided by law.
[Ord. No. 520, 12-9-2014[1]]
Pursuant to the authority granted by and subject to the provisions
of Section 94.510, RSMo., a sales tax 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 144.525, RSMo.,
and the rules and regulations of the Director of Revenue issued pursuant
thereto. The rate of tax shall be one-half percent (0.5%) on the receipts
from the sale at retail on all tangible personal property or taxable
services at retail within the Village of Country Club, Missouri, if
such property and such services are subject to taxation by the State
of Missouri, under the provisions of Sections 144.010 to 144.525,
RSMo. The tax shall become effective on the first day of the second
calendar quarter after the Missouri Department of Revenue receives
notice of adoption of the tax and shall be collected as provided by
law.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on April 7, 2015.
[Ord. No. 561, 5-9-2017[1]]
A.
The
Board of Trustees of the Village of Country Club, Missouri, pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.761, RSMo., does hereby impose a local use tax
at the same rate as the local sales tax at the rate of one percent
(1%), provided that if any local sales tax is repealed, reduced or
raised by voter approval, the respective local use tax shall also
be repealed, reduced or raised by the same action.
B.
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.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on April 4, 2017.
