[CC 1996 §145.340; CC 1977 §79.010; Ord. No. 571 §1, 3-7-1977]
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 Bowling Green, Missouri, is
hereby imposed upon all sellers within the City of Bowling Green,
Missouri, 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 by Sections 144.010 to 144.525,
inclusive, RSMo., and the rules and regulations of the Director of
Revenue of the State of Missouri issued pursuant thereto.
[Ord. No. 746 §I, 9-8-1987]
A City transportation sales tax at the rate of one-half of one
percent (.5%) on the receipts from the sale at retail of all tangible
personal property or taxable services at retail within the City of
Bowling Green, Missouri, if such property and services are subject
to taxation by the State of Missouri under the provisions of Sections
144.010 to 144.525, RSMo., is hereby imposed upon all persons in the
City of Bowling Green, Missouri, who are engaged in the business of
selling tangible personal property and taxable services subject to
a sales tax under the provisions of Sections 144.010 to 144.525, RSMo.,
for the privilege of engaging in such business to the extent and in
the manner provided by Sections 144.010 to 144.525, RSMo., and the
rules and regulations of the Director of Revenue of issued pursuant
thereto.
[CC 1996 §145.350; CC 1977 §79.050; Ord. No. 608 §§1 — 2, 10-8-1979; Ord. No. 1921, 6-21-2021]
The municipal sales tax of two percent (2%) on all sales of
metered water service, electricity, electrical current, natural, artificial
or propane gas, wood, coal or home heating oil used for non-business,
non-commercial or non-industrial purposes heretofore imposed within
the corporate limits of this municipality is hereby reimposed.
[CC 1996 §145.360; Ord. No. 1040 §I, 4-6-1998]
The City of Bowling Green, Missouri, presently maintains a free
City public library and the voters of said City have approved a tax
of twenty cents ($.20) per one hundred dollar ($100.00) assessed valuation
to maintain said free City public library pursuant to Section 182.140,
RSMo.
[CC 1996 §145.370; Ord. No. 1074 §§I — III, 1-15-1999]
There is hereby imposed a sales tax of one-quarter of one percent
(.25%) on all retail sales made in the City which are subject to taxation
under Sections 144.010 to 144.525, RSMo., in addition to all other
sales taxes allowed by law. Said additional tax shall be for the purpose
of providing funding for local parks.
[Ord. No. 1976, 1-23-2023]
A sales tax at the rate of three percent (3%) on all tangible
personal property retail sales of adult-use marijuana sold in the
City of Bowling Green, Missouri, as authorized by Article XIV, Section
2.6(5) of the Missouri Constitution, is hereby imposed. The tax imposed
hereunder shall be in addition to any and all other sales taxes allowed
by law.
[1]
Editor's Note: This tax was passed by a majority of the electorate
4-4-2023.
