[Ord. No. 2455 §1, 12-15-1980]
The Council, upon the recommendation of the City Manager, does
hereby declare that the City of Berkeley, Missouri, presently classified
as Group "B" for sales tax purposes under Section 66.620, RSMo., is
hereby changed from Group "B" to Group "A".
[Ord. No. 3350 §1, 10-2-1995; Ord. No. 3380 §1, 4-19-1996]
A.
A sales
tax at the rate of one-half of one percent (0.5%) is hereby imposed
on the receipts from the sales at retail of all tangible personal
property or taxable services at retail as authorized by law within
the City of Berkeley, Missouri, which shall be for the purpose of
funding capital improvements, including the operation and maintenance
of capital improvements, which may be funded by issuing bonds which
would be retired by the revenues received from the sales tax.
B.
The
City of Berkeley, Missouri, hereby chooses and selects that the distribution
of proceeds of the City's capital improvement sales tax received by
the Missouri Collector of Revenue shall be in accord with the terms
and provisions of "Option 2" of Section 1(4) of House Bill No. 607
such that one hundred percent (100%) of the said sales taxes collected
shall be deposited in subaccount #2 of the "Municipal Capital Improvements
Sales Tax Fund" established in accord with Section 1(5) of House Bill
No. 607 and distributed to the City of Berkeley for the purpose of
funding capital improvements, including the operation and maintenance
of capital improvements, based on the percentage ratio that the population
of the said City bears to the total population of all the municipalities
choosing Option 2.
[Ord. No. 3639 §§1 —
3, 12-20-2005]
The City of Berkeley, Missouri, hereby imposes a sales tax of
one-half of one percent (0.5%) for the purpose of providing funding
for local parks and stormwater for the City.
[Ord. No. 3640 §§1 —
3, 12-20-2005]
The City of Berkeley, Missouri, hereby imposes a sales tax of
one-quarter of one percent (0.25%) for the purpose of providing revenues
for equipment for the municipal Fire Department.
[Ord. No. 3641 §§1 —
3, 12-20-2005]
The City of Berkeley, Missouri, hereby imposes a sales tax of
one-quarter of one percent (0.25%) for the purpose of providing revenues
for the General Fund of the City.
[Ord. No. 4752, 1-9-2023[1]]
There is hereby established a sales tax in the amount of three
percent (3%) on the sale of adult-use marijuana within the City of
Berkeley which are subject to taxation under Article XIV of the Missouri
Constitution and the provisions of Section 144.010 to 144.525, RSMo.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on 4-4-2023.
[Ord. No. 3599 §1, 9-15-2003; Ord. No. 3678 §1, 6-5-2006]
The City of Berkeley 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 (1st) Friday in August and ending
at Midnight on the Sunday following from local sales taxes.
