[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]
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.