[CC 1974 §25-1; Rev. Ords. 1929, No. 34 §1]
For the support of the City Government, the payment of the outstanding
debt, and for the advancement of the public interest and improvement
of the City, taxes shall be levied on all property, real and personal,
subject to taxation for State, County and City purposes.
[CC 1974 §25-2; Rev. Ords. 1929, No. 34 §2]
It shall be the duty of the City Council on or before the first
(1st) day of October of each year, to ascertain the amount of money
to be raised thereon for general and other purposes and fix by ordinance
the rate of the levy for taxes to be levied, assessed and collected
on the assessed valuation of real estate and personal property within
the City subject to taxation for City purposes.
[CC 1974 §25-3; Ord. No. 628 §1, 3-7-1962]
There is hereby levied an annual one (1) mill tax on the dollar
on all taxable property in the City for the establishment and maintenance
of free public parks in the City.
[CC 1974 §25-4; Ord. No. 675 §3, 1-19-1966]
The Mayor may, with the approval of the City Council, enter
into a contract with the County Assessor for the annual assessment
of real and personal property within the corporate limits of the City,
and the County Assessor shall perform all of the duties heretofore
performed by the City Assessor and be compensated therefor at a rate
established by ordinance, together with the cost of all blanks and
blank books necessary for use in making assessments.
[CC 1974 §25-5; Ord. No. 569 §40, 8-5-1959]
A.
No
tax authorized by this Code or other ordinances of the City which
shall be assessed on any property within this City by any officer
authorized to make assessments shall be held to be illegal or invalid
for want of any matter of form in any proceeding not affecting the
merits of the case, and which shall not prejudice the rights of the
party assessed.
B.
All
taxes assessed upon any property in the City shall be presumed to
be legally assessed until the contrary is affirmatively shown; and
no sale of the real estate for the non-payment of the taxes thereon
shall be rendered invalid by showing that any certificate, return,
affidavit or other paper required to be made and filed in any office
is not found in the office where the same ought to be filed or found,
but until the contrary is proven the presumption shall be in all cases
that such certificate, return, affidavit or other paper was properly
made and filed in the proper office.
[CC 1974 §25-6; Ord. No. 852 §§1 — 2, 1-16-1974]
A.
The
City Council of the City of Richmond, Missouri, after mature and deliberate
consideration has determined that it is in the best interest of the
City of Richmond, Missouri, to impose a City sales tax at the rate
of one percent (1%) on the receipts from the sale at retail of all
tangible personal property or taxable services at retail within the
City of Richmond, Missouri, which are subject to taxation by the State
of Missouri under Sections 144.010 to 144.510, inclusive, RSMo., as
indicated under Resolution No. 116 which was passed by the City Council
of the City of Richmond on the sixteenth (16th) day of January, 1974.
B.
There
is hereby established into the corporate limits of the City of Richmond,
Missouri, a City sales tax at the rate of one percent (1%) on the
receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City of Richmond, Missouri.
Upon all sellers within the City of Richmond, Missouri, for the privilege
of engaging in the business of selling tangible personal property
or rendering taxable services at retail to the extent in the manner
provided by Sections 144.010 to 144.510, inclusive, RSMo., and the
rules and regulations of the Director of Revenue of the State of Missouri
issued pursuant thereto.
[Ord. No. 1945 §§1 —
2, 1-19-2005]
A.
There
is hereby imposed a sales tax in the amount of one-fourth cent (¼¢)
on all retail sales made in the City which are subject to taxation
under the provisions of Sections 144.010 — 144.525, inclusive,
RSMo., as amended, for the purpose of paying the costs of acquiring,
constructing, improving a municipal complex to house a community center,
City hall, fire station, police station, communications center, maintenance
and office areas.
B.
The
imposition of said sales tax was approved on Tuesday, April 5, 2005.
[Ord. No. 2068 §1, 1-9-2008; Ord. No. 2080A §I, 4-9-2008; Ord.
No. 2259 §I, 8-14-2012]
Pursuant to the authority granted by and subject to the provisions
of Section 644.032.1, RSMo., a tax for the purpose of funding capital
improvements and recreational facilities in City parks from the effective
date of imposition of said 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-quarter of one percent (.25%)
on the receipts from the sale at retail on all tangible personal property
or taxable services at retail within Richmond, 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 be in addition to any and all other sales taxes allowed by law
and shall become effective on the first (1st) day of the second (2nd)
calendar quarter after the Missouri Department of Revenue receives
notice of adoption of the tax and shall be collected as provided by
law. All revenue received from this tax shall be deposited in a special
trust fund and shall be used for the purpose of funding capital improvements
and recreational facilities in the City parks for as long as the tax
shall remain in effect from the effective date of imposition of said
tax. Once this tax is abolished or terminated by any means, all funds
remaining in the special trust fund shall be used solely for the maintenance
of the local parks improved with revenues raised by this tax. All
funds in the special trust fund which are not needed for local parks
may be invested in accordance with applicable laws relating to the
investment of other municipal funds.
[Ord. No. 1763, 5-23-2001; Ord. No. 1777, 8-22-2001; Ord. No. 2005, 7-26-2006; Ord. No. 2020, 11-15-2006; Ord. No. 2227 §1, 11-2-2011; Ord.
No. 2302 §I, 9-10-2013; Ord. No. 2414 § I, 1-25-2017]
The City of Richmond, Missouri, hereby imposes a sales tax of
one-half of one percent (0.5%) for transportation purposes. The sales
tax to be imposed shall be on the receipts from the sale at retail
of all tangible personal property or taxable services if such property
and services are subject to taxation by the State of Missouri under
the provisions of Sections 144.010 to 144.510, RSMo. The sales tax
shall be used for transportation purposes as defined in Section 94.700,
RSMo., including street improvements, sidewalk improvements, and related
storm water improvements.
[1]
Editor's Note — At the election on November 7, 2006,
a majority of the voters of the City of Richmond, Missouri, approved
an extension of this transportation sales tax of one-half of one percent
(.5%) for an additional five (5) years. Subsequent to that, the election
held November 8, 2011, approved an extension of this transportation
tax from January 1, 2012 through December 31, 2016. And, subsequent
to that, the election held November 8, 2016, approved an extension
of this transportation tax from January 1, 2017 through December 31,
2021.
A.
Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.761, RSMo., a use tax for general revenue purposes
is imposed for the privilege of storing, using or consuming within
the City any article of tangible personal property. This tax does
not apply with respect to the storage, use or consumption of any article
of tangible personal property purchased, produced or manufactured
outside the State of Missouri until the transportation of the article
has finally come to rest within the City or until the article has
become commingled with the general mass of property of the City.
B.
The
rate of the tax shall be two percent (2%). If any local sales tax
of the City is repealed or the rate thereof is reduced or raised by
voter approval, the local use tax rate of the City shall also be deemed
to be repealed, reduced or raised by the same action repealing, reducing
or raising the local sales tax.
C.
The
City of Richmond, Missouri, shall impose a local use tax at the same
rate as the total sales tax rate, currently, two percent (2%), provided
that if the local sales tax rate is reduced or raised by voter approval,
the local use tax rate shall also be reduced or raised by the same
action. Said use tax shall not be required to be paid by persons whose
purchases from out-of-State vendors do not exceed in total more than
two thousand dollars ($2,000.00) in any calendar year.
[1]
Editor’s Note: This tax passed at the election held
on 8-2-2016.
[Ord. No. 1993 §§1 —
2, 4-26-2006; Ord. No.
2239 §§I — II, 3-13-2012]
A.
The
City of Richmond, Missouri hereby rescinds Ordinance No. 1993B excepting
the City of Richmond, Missouri from the "Back to School Sales Tax
Holiday" (Section 144.049, RSMo.).
B.
The
City of Richmond, Missouri hereby determines that it will participate
in the provisions of Section 144.049, RSMo., exempting sales of certain
clothing, certain personal computers, certain computer software, and
certain 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.
[Ord. No. 2600,[1] 12-27-2022]
A sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult-use non-medical marijuana sold in the City of Richmond, Missouri, as authorized by Article XIV, Section 2.6(5) of the Missouri Constitution, is hereby imposed.
[1]
Editor's Note: This tax was approved by a majority of the
electorate April 4, 2023.
