[CC 1979 §26.5-51; Ord. No. 90-5 §1, 2-26-1990; Ord. No. 90-6 §1, 3-6-1990; Ord. No. 94-21 §I, 7-19-1994]
Effective April 1, 1995, there is hereby imposed a City sales
tax in the amount of one-eighth cent for the benefit of the City of
Neosho, Missouri, solely for economic development, on the receipts
from the sale at retail of all tangible personal property or taxable
services at retail within the City of Neosho, which property and services
are subject to taxation by the State of Missouri under the provisions
of Sections 144.010 to 144.510 RSMo., as provided for in Sections
94.500 through 94.570 RSMo.
[CC 1979 §26.5-52; Ord. No. 90-5 §2, 2-26-1990; Ord. No. 90-6 §2, 3-6-1990; Ord. No. 94-21 §II, 7-19-1994]
It shall be the duty of every person, firm or corporation engaged in the retail business of selling tangible property or taxable services as defined in Section 140.040, to add the tax imposed by this Article to the sale price, and when added, the combined tax shall constitute a part of the price and shall be a debt of the purchaser to the retailer until paid and shall be recoverable at law in the same manner as the purchase price. The combined rate of the State sales tax and the City sales tax shall be the sum of the two (2) rates multiplying the combined tax rate times the amount of the sale.
[CC 1979 §26.5-53; Ord. No. 90-5 §3, 2-26-1990; Ord. No. 90-6 §3, 3-6-1990; Ord. No. 94-21 §III, 7-19-1994]
The above referred tax is imposed upon all sellers at retail
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, are hereby adopted and made a part hereof. Such tax, when
collected, is to be paid to the State Director of Revenue in the same
manner as provided for in Sections 144.010 to 144.510, RSMo., governing
the State sales tax except as modified by Sections 94.500 through
94.577, RSMo., the provisions of which are hereby adopted and made
a part hereof.
[CC 1979 §26.5-54; Ord. No. 90-5 §4, 2-26-1990; Ord. No. 90-6 §4, 3-6-1990; Ord. No. 94-21 §IV, 7-19-1994]
Such taxes collected by the Director of Revenue of the State
of Missouri, when remitted to the City of Neosho, shall be paid to
the Collector of Revenue and shall be deposited in the economic development
fund division of the City sales tax fund.
[CC 1979 §26.5-55; Ord. No. 90-5 §5, 2-26-1990; Ord. No. 90-6 §5, 3-6-1990; Ord. No. 94-21 §V, 7-19-1994]
The City sales tax imposed pursuant to this Article on the purchase
and sale of motor vehicles, shall not be collected and remitted by
the seller, but shall be collected by the State Director of Revenue
from the purchaser at the time application is made for a certificate
of title if the address of the applicant is within the City of Neosho.
[CC 1979 §26.5-56; Ord. No. 90-5 §6, 2-26-1990; Ord. No. 90-6 §6, 3-6-1990; Ord. No. 94-21 §VI, 7-19-1994; Ord. No. 451-2010 §1, 12-7-2010; Ord. No. 490-2011 §1, 10-4-2011]
The use of such economic development sales tax shall be governed
by the Neosho City Council which shall receive recommendations by
a committee, whose members shall consist of: one (1) member appointed
by the School Board of the Neosho R-V School District; one (1) member
appointed by the Newton County Commissioner's office and (3) three
members appointed by the City of Neosho Mayor with the consent of
the majority of the Neosho City Council.
