[R.O. 2011 § 140.290; Ord. No. 16-104 §§ 1 — 2, 5-10-2016[1]]
A.
There is hereby imposed a sales tax in
the amount of one-half of one percent (1/2 of 1%) on the receipts
from all retail sales and taxable services at retail within the City
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., as amended, and the rules and
regulations of the Director of Revenue of the State of Missouri issued
pursuant thereto. Such tax may be used for the purpose of funding
local parks and stormwater control. One-third (1/3) of said tax shall
be used for funding outdoor park capital improvements and two-thirds
(2/3) of said tax shall be used for stormwater control capital improvements.
No part of such tax shall be used to fund any operational expenses.
Further, no part of such tax shall be used for funding indoor aquatic
facilities.
B.
The imposition of said sales tax shall
become effective as provided by law upon approval thereof by a majority
of the votes cast on the proposition by the qualified voters of the
City voting thereon and shall terminate automatically fifteen (15)
years after the imposition thereof.
[1]
Editor's Note: This tax was passed by a majority of the qualified
voters at an election held 8-2-2016.
[Ord. No. 22-146, 11-1-2022[1]]
A.
Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.761, RSMo., a local 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 the same as the total local sales tax, currently
at a rate of two percent (2%). If any local sales tax is repealed
or the rate thereof is reduced or raised by voter approval, the local
use tax rate shall also be deemed to be repealed, reduced or raised
by the same action repealing, reducing or raising the local sales
tax.
[1]
Editor's Note: This tax was passed by a majority of the qualified
voters at an election held 4-4-2023.
[Ord. No. 23-069, 6-6-2023[1]]
The City of Saint Charles, Missouri, does hereby impose an additional
sales tax of three percent (3%) on all retail sales of adult-use marijuana
sold in the City of Saint Charles, Missouri. This will tax only recreational
marijuana and will not allow the taxation of medical marijuana.
[1]
Editor's Note: This tax was passed by a majority of the qualified
voters at an election held 4-4-2023.
