[R.O. 2006 §160.060; CC 1986 §85.010]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.550, 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 144.525, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of 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 Willow Springs, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.525, RSMo., and specifically reimposed on all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil used for non-business, non-commercial purposes. This tax shall be collected pursuant to the provisions of Sections 94.500 to 94.550, RSMo.
[R.O. 2006 §160.070; CC 1986 §85.020]
A. 
The municipal sales tax on all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil used for non-business, non-commercial or non-industrial purposes heretofore imposed within the corporate limits of this municipality is hereby reimposed.
B. 
The rate of taxation shall be, as heretofore, one percent (1%).
[R.O. 2006 §§160.080 — 160.090; Ord. No. 1200 §2, 1-13-1997]
A. 
Imposition. Pursuant to the authority granted by and subject to the provisions of Section 94.577, RSMo., a tax for 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 to 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 Willow Springs, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.525, RSMo., and specifically this tax shall be imposed on all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil used for non-business, non-commercial purposes.
B. 
Use. The additional sales tax imposed for capital improvements shall be utilized only for those purposes enumerated in Section 94.577, RSMo.
[R.O. 2006 §160.095; Ord. No. 1378 §§1 — 2, 2-15-2006]
A. 
The City of Willow Springs hereby determines that it will prohibit the provisions of Section 144.049 RSMo., 2005, 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 (1st) 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 State of Missouri Department of Revenue as soon as possible, but no later that 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.
[R.O. 2006 §§160.100 — 160.105; Ord. No. 1276 §1, 6-4-2001; Ord. No. 1324 §1, 8-26-2003]
A. 
Imposition. Pursuant to the authority granted by and subject to the provisions of Section 644.032, RSMo., a tax for park and recreation 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 144.525, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of tax shall be one quarter of one percent (0.25%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Willow Springs, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provision of Sections 144.010 to 144.525, RSMo., and additionally this tax shall be imposed on all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil used for non-business, non-commercial purposes.
B. 
Use. The additional sales tax imposed for park and recreation improvements shall be utilized only for the purposes enumerated in Chapter 90, RSMo.
[Ord. No. 1528, 12-21-2017[1]]
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 one point seven five percent ( 1.75% ). If any City sales lax 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.
C. 
A use tax return shall not be required to be filed by persons whose purchases from out-of-State vendors do not in total exceed two thousand dollars ($2,000.00) in any calendar year.
[1]
Editor's Note: This tax was passed by a majority of the electorate at the election held 8-7-2018.