[R.O. 2004 § 140.110; Ord. No. 5.52 §§ 1, 4, 9-1-1976; Ord. No. 5.54 §§ 1
— 2, 10-19-1976; Ord. No. 5.174, 4-12-2016]
A.
Effective the first day of April, 1977,
there is hereby imposed a City sales tax in the amount of two percent
(2%) for the benefit of the City of Mount Vernon, Missouri, on the
receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City of Mount Vernon, which
property and services are subject to taxation by the State of Missouri
under the provisions of Sections 144.010 to 144.510, RSMo., as provided
for in Sections 94.500 through 94.570, RSMo.
B.
The above referred to tax is imposed upon
all sellers at retail 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 are hereby adopted and made a part
hereof. Such tax, when collected, is to be paid to the State Director
of Revenue in the same manner as provided for in Sections 144.010
to 144.510, RSMo., governing the State sales tax except as modified
by Sections 94.500 through 94.570, RSMo., the provision of which are
hereby adopted and made a part hereof.
[Ord. No.
5.174, 4-12-2016]
The City of Mount Vernon, Missouri, shall continue applying
and collecting the local sales tax on the titling of motor vehicles,
trailers, boats, and outboard motors that are subject to State sales
tax under Section 144.020, RSMo., and purchased from a source other
than a licensed Missouri dealer.
[R.O. 2004 § 140.125; Ord. No. 5.154 § 1, 11-11-2008; Ord. No. 11.80 § 1, 2-10-2009]
A City sales tax for transportation
purposes at the rate of one-half of one percent (0.5%) on the receipts
from all retail sales within Mount Vernon, 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. 5.174, 4-12-2016]
A.
The
City of Mount Vernon, Missouri, pursuant to the authority granted
by Sections 144.757 through 144.761, RSMo., and subject to the provisions
of Sections 144.600 through 144.761, RSMo., does hereby impose a City
use tax — the equivalent of a sales tax on purchases made from
out-of-state sellers by in-state buyers and on certain intrabusiness
transactions — at the same rate as the local sales tax rate
on the storage, use or consumption of tangible personal property,
the purchase of which did not result in payment of sales tax within
Missouri.
B.
The
rate of the tax shall be two percent (2%), provided that if the local
sales tax is reduced or raised by voter approval, the local use tax
rate shall also be reduced or raised by the same action.
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.
A city sales tax for local park purposes, including but not
limited to paying costs of renovating and improving the City's swimming
pool, at the rate of one-half of one percent (1/2 of 1% ), on the
receipts from all retail sales within the City of Mount Vernon, 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. In accordance with Section 144.032,
RSMo., such sales tax is also imposed upon all sales of metered water
services, electricity, electrical current and natural, artificial
or propane gas, wood, coal, or home heating oil for domestic use only.
[1]
Editor's Note: This tax was passed by a majority of the electorate
11-2-2021.
[Ord. No. 5.193,[1] 12-13-2022; Ord. No. 5.194, 4-11-2023]
A sales tax at the rate of three percent (3%) on all tangible
personal property retail sales of adult-use marijuana sold in the
City of Mount Vernon, Missouri, as authorized by Article XIV, Section
2.6(5) of the Missouri Constitution, is hereby imposed. The tax imposed
hereunder shall be in addition to any and all other sales taxes allowed
by law.
[1]
Editor's Note: This ordinance was approved by a majority of
the votes cast by the qualified voters voting thereon at the General
Municipal Election held on April 4, 2023.
