[Ord. No. 879 § 1, 3-7-1978]
A.
Pursuant
to the authority granted by and 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 Carrollton,
Missouri, if such property and taxable services are subject to taxation
by the State of Missouri under the provisions of Sections 144.010
to 114.510, RSMo. The tax shall become 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.
B.
Subsection (A) imposing a tax for general revenue purposes on the rendering of taxable services for retail at the rate of one percent (1%) shall no longer be applicable to the providers of taxable utility services to residential property served by said providers within the Town of Carrollton.
[Ord. No. 925 § 1, 5-5-1982]
[Ord. No. 1126 §§ 1—6, 7-26-2012]
A.
An
election was called for the third day of April, 2012, for the purpose
of submitting to the voters of the Town a proposal to impose a sales
tax of one-fourth of one percent (1/4 of 1%) per Section 94.700 et
seq., RSMo., and a sales tax of one-half of one percent (1/2 of 1%)
per Section 94.500 et seq., RSMo.
1.
The Carroll County Election Authority reported to the Council of
the Town of Carrollton that the election resulted in an affirmative
vote of a majority of the registered voters who participated.
2.
The sales taxes shall become effective on the first day of October
2012 and shall expire five (5) years thereafter.
B.
Pursuant
to the authority of Sections 94.575 to 94.577, RSMo., a capital improvement
tax of one-half of one percent (1/2 of 1%) for the benefit of the
Town of Carrollton in accordance with said Sections shall continue
to be imposed upon the receipts from the sale at retail of all tangible
personal property or taxable services at retail within the Town to
the extent that such property and services are subject to taxation
by the State of Missouri 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.
[Ord. No. 2016-1206, 12-5-2016; results in Ord. No. 2017-1219A, 5-1-2017]
2.
Said tax shall be computed, imposed, reported, administered, collected
and enforced and shall operate in all respects in accordance with
the provisions of 94.575 to 94.577, RSMo., an provision of this Subsection
to the contrary notwithstanding, for the purpose of funding capital
improvements, including the operation and maintenance of capital improvements,
and all such tax received by the Town of Carrollton, Missouri, shall
be placed in a special trust fund to provide funding for capital improvements
as enumerated in Section 94.577, RSMo.
C.
The Town of Carrollton shall impose a sales tax of one half of one
percent (1/2 of 1%) for transportation purposes, of which one fourth
percent (1/4%) renews the existing one fourth percent (1/4%) transportation
sales tax.[1] This sales tax will be used only for the construction,
reconstruction, repair and maintenance of streets, roads, sidewalks,
trails, and bridges within the Town. All funds will be deposited in
a special fund to be known as the "City Transportation Trust Fund."
[Ord. No. 2017-1235 § 1, 8-21-2017]
[1]
Editor's Note: This tax was approved by a majority of the
qualified voters at an election held 8-8-2017.
D.
Town
of Carrollton, Missouri, does hereby authorize an increase to its
general sales tax by one-fourth of one percent (1/4 of 1%) for the
purpose of providing funding for local parks, including, land, facilities
and operation for the Town's Parks.
The vote on the park tax was authorized by Sections 644.032
through 644.033, RSMo. There is no expiration date on this tax. This
tax shall become effective the first day of the second calendar quarter
following Department of Revenue notification.
[Ord. No. 2023-1444, 4-17-2023[2]]
[2]
Editor's Note: Ord. No. 2023-1444 set out the results of the
election held 4-4-2023 which stated this park tax passed.
[Ord. No. 1129 §§ 1—2, 1-18-2013]
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
in imposed for the privilege of storing, using or consuming within
the Town 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 Town or until the article has become commingled
with the general mass of property of the Town.
B.
The
rate of the tax shall be one and three-quarters percent (1.75%). If
any Town sales tax is repealed or the rate thereof is reduced or raised
by voter approval, the Town use tax rate also shall be deemed to be
repealed, reduced or raised by the same action repealing, reducing
or raising the Town sales tax.
