[Ord. No. 29 §§1 —
2, 5, 12-4-1986]
A.
There
is hereby imposed upon all sellers a tax for the privilege of engaging
in the business of selling tangible personnel 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 tax shall
be a one percent (1%) City sales tax under the provisions of Sections
94.500 to 94.550, RSMo.
B.
The
sales tax imposed by this Section shall be remitted to the Director
of Revenue of the State of Missouri as provided by the laws of the
State of Missouri and the regulations of the Director of Revenue.
[Ord. No. 98 §§1 —
2, 5-28-1996]
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 purchased, produced
or manufactured outside this State until the transportation of the
article has finally come to rest within this City or until the article
has become commingled with the general mass of property of this City.
B.
The
rate of the tax shall be one percent (1%). If any City sales tax is
repealed or the rate thereof if reduced or raised by voter approval,
the City use tax rate shall also be deemed to be repealed, reduced
or raised by the same action repealing, reducing or raising the City
sales tax.
[Ord. No. 187 §§3 —
4, 5-21-2003]
A.
The
Board of Aldermen of the City of New Melle, Missouri, hereby impose
a sales tax of one-half of one percent (0.5%) for the purpose of funding
capital improvements which may include the retirement of debt under
previously authorized bonded indebtedness in addition to any other
sales tax currently imposed.
B.
The
sales tax shall be collected in the manner provided by the Revised
Statutes of Missouri and shall be collected by the Director of Revenue
pursuant to its authority under Missouri law.
[Ord. No. 188 §§3 —
4, 5-21-2003]
A.
The
Board of Aldermen of the City of New Melle, Missouri, hereby impose
a sales tax of one-half of one percent (0.5%) for the purpose of transportation
in addition to any other sales tax currently imposed.
B.
The
sales tax shall be collected in the manner provided by the Revised
Statutes of Missouri and shall be collected by the Director of Revenue
pursuant to its authority under Missouri law.
[Ord. No. 232 §§1 — 2, 2-15-2006]
A.
The
City of New Melle hereby opts out of the sales tax holiday for 2006
and for future years thereby prohibiting the exemption provisions
of Section 144.049, RSMo., from applying to its local sales tax.
B.
The
City Clerk is hereby directed to send written notice of the substance
of this Section to the Missouri Department of Revenue as soon as possible,
but no later than June 1, 2006, and to inform the Department of the
City's decision to opt out of the State's "sales tax holiday" by forwarding
a certified copy of this Section.
[Ord. No. 252 §§1 —
3, 2-7-2007]
A.
There
is hereby established a Parks and Recreation Fund which shall be utilized
solely for the purposes set forth in this Section. The revenue for
this fund shall be kept separate from all other revenue of the City.
The Mayor and Director of Finance are hereby instructed and authorized
to take all steps necessary in order to establish a separate account
for such fund and collect, receive and deposit monies earmarked for
this fund.
B.
All
revenue received from St. Charles County which was derived from the
sales tax authorized by Sections 67.1712 to 67.1721, RSMo., shall
be deposited directly into the Parks and Recreation Fund and used
only for the purposes set forth in this Section.
Other funds, revenue or donations may be deposited into this
fund at the discretion of the Board of Aldermen.
C.
The
Parks and Recreation Fund shall be a restricted fund in that the monies
in such fund shall only be used for the following purposes: the acquisition,
supervision, improvement, care and custody of public parks, neighborhood
trails and recreational facilities and grounds. This fund shall be
subject to the appropriation process and no funds shall be spent unless
authorized by the Board of Aldermen in the budget or otherwise.
