[Ord. No. 458 §1, 2-18-1980]
Pursuant to the authority granted by the subject to the provisions
of Sections 94.500 to 94.570, RSMo., a tax for general revenue purposes
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., 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
Tipton, 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 be come 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.
[Ord. No. 21-10, 12-6-2021]
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 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If any City sales tax is repealed or the rate thereof is reduced or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to be repealed, reduced or raised by the same action repealing, reducing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.
[Ord. No. 12-09 §1, 12-3-2012]
A City sales tax for the operation of the municipal Fire Department
of the City at the rate of one-fourth of one percent (.25%) on the
receipts from all retail sales within Tipton, Missouri, is hereby
imposed upon all sellers within the City of 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. 15-01 §1, 1-5-2015]
A City sales tax for transportation purposes at the rate of
one-half of one percent (1/2 of 1%) on the receipts from all retail
sales within the City of Tipton, 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.
[Ord. No. 17-05, 5-11-2017]
A. Pursuant to the authority granted by, and subject to, the provisions
of Sections 182.140, RSMo., a property tax for the establishment and
maintenance of a public municipal library is hereby established. This
tax shall be billed and collected, from year to year, in like manner
with other general taxes of the City.
B. The rate of the tax shall be twenty-four cents ($0.24) per each one
hundred dollars ($100.00) of assessed valuation.
[Ord. No. 16-01 §§1 —
4, 1-4-2016]
A. Pursuant to the provisions of Sections 32.087, RSMo., the Board of
Aldermen did determine that it would be appropriate to submit the
determination of the issue of whether to continue or repeal application
of the local sales tax to the titling of motor vehicles, trailers,
boats, and outboard motors that are subject to State sales tax under
Section 144.020, RSMo., and purchased from a source other than a licensed
Missouri dealer to the voters.
B. At the election held in the City of Tipton on Tuesday, the 5th day
of April, 2016, the voters of the City of Tipton did decide to continue
applying and collecting the local sales tax on the titling of motor
vehicles, trailers, boats, and outboard motors that were purchased
from a source other than a licensed Missouri dealer.