[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 If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City use tax rate also shall be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.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.
[1]
Editor's Note — This tax was approved by the electorate on April 2, 2013.
[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.
[1]
Editor's Note: This tax was approved by the electorate 4-7-2015. The effective date for the tax is 10-1-2015.
[Ord. No. 17-05, 5-11-2017[1]]
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.
[1]
Editor's Note: This tax passed in the election held on 8-8-2017.
[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.