[Ord. No. 2005-1 §§1 —
3, 1-17-2005; Ord. No.
2005-13 §1, 4-18-2005; Ord. No. 2005-14 §§1 — 2, 5-2-2005; Ord. No. 18 §§1 — 2, 8-15-2011]
A.
A City
sales tax for local parks at the rate of one-half of one percent (.5%)
on the receipts from all retail sales within the City limits of Warsaw,
Missouri, is hereby imposed upon all sellers within the City 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.
B.
This
tax was approved by a majority of the votes cast by the qualified
voters voting thereon at the election of November 8, 2011.
[Ord. No. 699 §1, 12-7-1992 approved at the election February 2, 1993; Ord. No. 2005-14 §§1 —
2, 5-2-2005]
The City of Warsaw hereby imposes a sales tax for transportation
purposes, including, but not limited to, the planning, acquisition
of rights-of-way, and construction, reconstruction, repair and maintenance
of streets, roads and bridges, at a rate of .375% of one percent on
the receipt from the sale at retail of all tangible personal property
or taxable services at retail.
[Ord. No. 2006-07 §§1
— 2, 3-20-2006; Ord. No. 2006-18 §1, 6-19-2006]
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 comingled
with the general mass of property of this City.
B.
The
rate of the tax shall be two percent (2%). 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repealed or the rate thereof is reduced or raised by voter approval,
the City use tax rate also shall be deemed to be repealed, reduced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.
[Ord. No. 2009-29 §§1
— 2, 6-15-2009]
A.
Beginning
with the July 1, 2009 utility billing, the City of Warsaw shall impose
the County one-half percent (.5%) sales tax on the sale of domestic
utilities.
B.
All
revenues billed as the one-half percent (.5%) County sales tax shall
be sent to the Missouri Department of Revenue Taxation Division as
required.
[Ord. No. 500,[1] 1-18-2023]
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 Warsaw, 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 approved by a majority of the
electorate April 4, 2023.
