[R.O. 1997 §140.010; CC 1989 §14-1; Ord. No. 902 §1, 2-13-1979]
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 State
Director of Revenue issued pursuant thereto. The rate of the tax shall
be one percent (1%) of the receipts from the sale at retail of all
tangible personal property or taxable services at retail within the
City, if such property and taxable services are subject to taxation
by the State under the provisions of Sections 144.010 to 144.525,
RSMo. The tax shall be collected pursuant to the provisions of Sections
94.500 to 94.550, RSMo.
[R.O. 1997 §140.020; CC 1989 §14-2; Ord. No. 933 §1, 2-9-1982]
The sale of electrical power, natural gas, propane and heating oil and the services appurtenant thereto shall be exempt from the tax imposed by Section 130.110.
[R.O. 1997 §140.030; CC 1989 §14-3; Ord. No. 1005 §1, 1-12-1987]
The City, in order to maintain its sources of revenue at its
historical level, hereby determines to maintain the four percent (4%)
gross receipts tax against the gross receipts of the Kansas Power
and Light Company.
[Ord. No. 1883, 12-27-2022[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 the purpose of maintaining
public safety 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If any City sales tax is repealed or the rate thereof is reduced or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to be repealed, reduced or raised by the same action repealing, reducing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.
[1]
Editor's Note: This use tax was passed by a majority of the
electorate on 4-4-2023.
[R.O. 1997 §140.040; Ord. No. 1151 §1, 7-11-1994; Ord. No. 1385 §1, 10-7-2002]
The existing City sales tax for capital improvements at the
rate of one-half of one percent (0.5%) on the receipts from all retail
sales within the City of Cassville, Missouri, shall be 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. 1986, as amended, and the rules and regulations
of the Director of Revenue of the State of Missouri issued pursuant
thereto, and shall be levied and collected until September 30, 2025,
unless extended or renewed in accordance with law.
[R.O. 1997 §140.050; Ord. No. 99-1279 §1, 5-3-1999]
The City of Cassville shall impose a sales tax of one-half percent
(0.05%) for the purpose of providing funding for stormwater control
and local parks for the City; and the City of Cassville shall set
the real and personal property tax levy at zero dollars ($0.00) per
one hundred dollars ($100.00) valuation.
[R.O. 1997 §140.060; Ord. No. 1507 §1, 2-7-2006]
The City of Cassville 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 Friday in August and ending at
Midnight on the Sunday following from local sales taxes.
[Ord. No. 1715 §1, 12-9-2013]
A City sales tax for transportation purposes, including the
retirement of debt under separately authorized bonded indebtedness,
at the rate of three-eighths of one percent (3/8 of 1%) on the receipts
from all retail sales within the City of Cassville, 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. Such tax shall not be effective until the terms
and provisions of this Section have been complied with.
[Ord. No. 1750-B §1 –
3, 12-14-2015]
Pursuant to the provisions of Section 32.087, RSMo., the Board
of Aldermen has determined that it would be appropriate to submit
the determination of whether to continue application of the local
sales tax to the titling of motor vehicles, trailers, boats and outboard
motors that are subject to the State sales tax under Section 144.020,
RSMo., and purchased from a source other than a licensed Missouri
dealer, to the voters. Said proposition was submitted to the qualified
voters of the City on April 5, 2016, and a majority of the votes were
in favor, so the local sales tax shall continue to apply to the titling
of motor vehicles, trailers, boats and outboard motors purchased from
a source other than a licensed Missouri dealer.
