[Ord. No. 259 §1, 6-1-1976]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.570, RSMo., a tax for general revenue purchases
is hereby imposed upon all sellers for the privilege of engaging in
the business of selling tangible personal property or rendering in
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. The rate of the
tax shall be 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 Ironton, Missouri, if such property and taxable services
are subject to taxation by the State of Missouri under the provisions
of Sections 144.010 to 144.510, RSMo. The tax shall become effective
as provided in Subsection (4) of Section 94.510, RSMo., and shall
be collected pursuant to the provisions of Sections 94.500 to 94.570,
RSMo.
[R.O. 2008 §125.130; Ord. No. 378 §1, 8-31-1987]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.700 to 94.755, RSMo., as amended, a tax for transportation
purposes as defined in Section 94.700, RSMo., as amended, 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 144.510, RSMo., as amended, and the rules and regulations of the
Director of Revenue issued pursuant thereto. The rate of the tax shall
be one-half of one percent (0.5%) on the receipts from the sale at
retail of all tangible personal property or taxable services at retail
within the City of Ironton, Missouri, if such property and taxable
services are subject to taxation by the State of Missouri under the
provisions of Sections 144.010 to 144.510, RSMo., as amended. The
tax shall become effective as provided in Section 94.705, RSMo., as
amended, and shall be collected pursuant to the provisions of Sections
94.700 to 94.755, RSMo., as amended.
[R.O. 2008 §125.150; Ord. No. 522 §1, 1-12-2004]
A tax for the purpose of funding capital improvements, including
the operation and maintenance of capital improvements, 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
through 144.525, RSMo., and the rules and regulations, of the Director
of Revenue issued pursuant thereto. The rate of tax shall be one-half
of one percent (0.5%) on the receipts from the sale at retail of all
tangible personal property or taxable services at retail within the
City of Ironton, Missouri, if such property and taxable services are
subject to taxation by the State of Missouri under the provisions
of Sections 144.010 through 144.525, RSMo.
[R.O. 2008 §125.160; Ord. No. 542 §§1 — 2, 4-27-2006]
A.
The Board of Aldermen hereby determines that it will prohibit the
provisions of Section 144.049, RSMo.,, 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 Friday in August and ending at Midnight on
the Sunday following from local sales taxes.
B.
The City Clerk is hereby directed to send written notice to the Missouri
Department of Revenue as soon as possible, but no later than June
15, 2006, of the decision to opt out of the "Sales Tax Holiday" by
forwarding a cover letter and certified copy of this Section.
[Ord. No. 569 §§1
— 5, 2-23-2009]
A.
Participation. The City of Ironton shall participate
in the 2009 "Show-Me Green Sales Tax Holiday," as defined and set
forth in Section 144.526, RSMo. In addition, the City of Ironton shall
participate in all future Show-Me Green Sales Tax Holidays, until
otherwise determined and until it notifies the Missouri Department
of Revenue to the contrary.
B.
APPLIANCE
ENERGY STAR CERTIFIED
Definitions. For purposes of this Section, the following
terms have the meanings provided:
Clothes washers and dryers, water heaters, trash compactors,
dishwashers, conventional ovens, ranges, stoves, air conditioners,
furnaces, refrigerators and freezers.
Any appliance approved by both the Environmental Protection
Agency and the United States Department of Energy as eligible to display
the Energy Star label, as amended from time to time.
C.
Tax Exemption. In each year beginning on and after
January 1, 2009, there is hereby specifically exempted from State
sales tax law, in the City of Ironton, Missouri, all retail sales
of any Energy Star-certified new appliance up to one thousand five
hundred dollars ($1,500.00) per appliance, during a seven-day period
beginning at 12:01 A.M. on April 19 and ending at midnight on April
25.
D.
Notification. The Mayor shall notify the Department
of Revenue on or before March 5, 2009, of the City's decision to participate
in the 2009 tax holiday and all subsequent tax holidays, until otherwise
determined to the contrary. A certified copy of this Section shall
be forwarded to the Department of Revenue with said notification.
E.
Exception. This Section shall not apply to any retailer
when less than two percent (2%) of the merchandise offered for sale
qualifies for the sales tax holiday. The retailer shall offer the
sales tax refund in lieu of the sales tax holiday.
[Ord. No. 695,[1] 11-14-2022]
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 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 equal to the total local sales tax in effect.
If any City sales tax is repealed or the rate thereof is reduced or
raised by voter approval, the City use tax rate also shall be deemed
to be repealed, reduced or raised by the same action repealing, reducing
or raising the City sales tax.
[1]
Editor's Note: This ordinance passed at election 4-4-2023.
