[R.O. 1993 § 160.010; Code 1972 § 33A-1;
CC 1988 § 25-1]
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 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 the City if
such property and taxable services are subject to taxation by the
State under the provisions of Section 144.010 or 144.525, RSMo. The
tax shall become effective as provided in Section 94.510, RSMo., and
shall be collected pursuant to the provisions of Sections 94.500 to
94.550, RSMo.
[R.O. 1993 § 160.020; Ord. No.
92-2068 §§ 1 — 2, 2-10-1992; Ord. No. 94-2167, 11-22-1994; Ord. No. 95-2174, 2-14-1995; Ord. No. 98-2334 § 1, 8-11-1998; Ord. No. 98-2354, 11-10-1998; Ord. No.
98-2355, 11-10-1998; Ord. No. 2004-2610 §§ 1 — 7, 8-10-2004; Ord. No. 2004-2624 § 1, 11-9-2004; Ord. No. 2004-2625 § 1, 11-9-2004; Ord. No. 2009-2841 § 1, 8-11-2009; Ord. No. 2009-2852 § 1, 11-10-2009; Ord. No. 2009-2853 § 1, 11-10-2009]
A.
In order to provide financial support for the construction, reconstruction,
repair and maintenance of streets, roads and bridges, the City of
Aurora, Missouri, hereby imposes upon all persons engaged in business
of selling tangible personal property and taxable services subject
to a sales tax under the provisions of Sections 144.010 through 144.525,
RSMo., a one-half-cent tax on the sales of those engaging in such
business, and subject to the rules and regulations and Statutes governing
and collection of sales tax by the Missouri Director of Revenue.
B.
The proposed transportation tax shall be collected by persons in
the City who are engaged in the business of selling tangible personal
property and taxable services subject to State sales tax provision
Sections 144.010 to 144.510, RSMo.
[1]
Editor's Note: The above transportation sales tax was extended
in the 11-2-2004 election. Personal property taxes are automatically
terminated until 9-30-2010, per Ord. No. 2004-2625. Subsequently,
the transportation tax continued indefinitely in the 11-3-2009 election.
Personal property taxes are automatically terminated indefinitely
per Ord. No. 2009-2853.
[R.O. 1993 § 160.030; Ord. No.
93-2104 § 1, 4-26-1993]
A tax shall be imposed at the rate of fifteen percent (15%)
of the tariffed local service rate for the City of Aurora telephone
service within the prefix number of "678."
[R.O. 1993 § 160.040; Ord. No.
2003-2555 § 1, 8-12-2003; Ord. No. 2003-2568 § 1, 11-10-2003; Ord. No. 2003-2569 § 1, 11-10-2003; Ord. No. 2020-3192, 6-23-2020[1]]
A.
The
City of Aurora, Missouri, shall be authorized to enact a capital improvement
sales tax for the purpose of constructing, furnishing, equipping,
operating and maintaining a Police Station and Fire Station, such
sales tax will not exceed one-half of one percent (0.5%) for twenty
(20) years from the date the sales tax is first collected or until
any financing for the Police Station and Fire Station is paid, whichever
is earlier.
B.
In
accordance with Section 32.085, RSMo., the City Council of the City
of Aurora, Missouri, imposes a sales tax renewal pursuant to Section
94.577, RSMo., approved by the voters of the City. Such ordinance
became effective on June 2, 2020, subsequent to the approval by a
majority of the qualified voters voting thereon of the renewal of
the capital improvements sales tax renewal at the rate of one-half
of one percent (0.5%). Pursuant to Section 32.087, RSMo, and Section
94.577, RSMo., the sales tax renewal shall become effective on November
23, 2023.
[1]
Editor's Note: This tax was renewed at the election held 6-2-2020
(delayed from 4-7-2020).
[R.O. 1993 § 160.050; Ord. No.
2005-2694 § 1, 10-25-2005; Ord. No. 2012-2931 § 1, 5-8-2012]
The City of Aurora, Missouri, hereby determines that it will
permanently opt into the provisions of Section 144.049, RSMo., 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 ending
at 12:00 Midnight on the Sunday following from local sales taxes,
for the fiscal year of 2012 and thereafter unless notified by the
City.
[R.O. 1993 § 160.060; Ord. No.
2008-2798 § 2, 7-22-2008; Ord. No. 2008-14 §§ 1 —
2, 11-12-2008]
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 two percent (2%). 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.
[R.O. 1993 § 160.070; Ord. No.
2015-3035 §§ 1 — 2, 5-12-2015[1]; Ord. No. 2015-3036 §§ 1
— 3, 8-11-2015]
A.
On January 1, 2016 and continuing until repealed, the one-half (1/2)
cent park/storm water sales tax will be imposed and in effect and
that the portion of tax from the general tax levy that relates to
park property tax will automatically be terminated indefinitely.
B.
The tax authorized by Section 644.033, RSMo., shall be in addition
to any and all other sales taxes allowed by law.
C.
The park/storm water sales tax, in the amount of one half (1/2) cent,
will be imposed on all retail sales made in the City of Aurora which
are subject to taxation under the provisions of Sections 144.010 to
144.525, RSMo., and which will include domestic use sales tax 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 pursuant to Section 144.032, RSMo., and shall
be in effect on the first day of the second quarter after the Director
of Revenue receives notice of the adoption of the tax.
[1]
Editor's Note: Ord. No. 2015-3035 declared that the tax set
out herein was passed by a majority of voters at the special election
held 8-4-2015.
[Ord. No. 2023-3305, 11-14-2023[1]]
A sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult-use, non-medicinal, marijuana sold in the City of Aurora, 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 tax allowed by law.
[1]
Editor's Note: This tax was passed by a majority of the electorate
4-2-2024.
