A.
Imposition Of City Sales Tax. A City sales tax, at the rate of one
percent (1%) on the receipts from the sale at retail of all tangible
personal property or taxable services at retail within the City of
Greenwood, Missouri, is hereby imposed on all sellers within the City
of Greenwood, Missouri, 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., as amended, and the rules and regulations of the
Director of Revenue of the State of Missouri, issued pursuant thereto.
B.
Tax For Transportation Purposes. A City sales tax, for transportation
purposes, at the rate of one-half percent (0.5%) on the receipts from
the sale at retail of all tangible personal property or taxable services
at retail within the City of Greenwood, Missouri, 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., as amended, and the
rules and regulations of the Director of Revenue of the State of Missouri,
issued pursuant thereto.
C.
Local Parks Sales Tax. The City hereby imposes a sales tax of one-half
of one percent (0.5%) for the purpose of providing funds for local
parks of the City.
Note: The tax for transportation purposes became effective on
July 1, 1986.
D.
Tax
For Public Safety Purposes. A City sales tax, for public safety purposes,
including, but not limited to, expenditures for the Police Department
related to equipment, employee salaries and benefits, and facilities
is imposed at the rate of one-half of one percent (0.5%) on the receipts
from the sale at retail of all tangible personal property or taxable
services at retail within the City of Greenwood, Missouri, if such
property and services are subject to taxation by the State of Missouri
under the provisions of Missouri law.
[Ord. No. 2018-2948, 8-28-2018[1]]
[1]
Editor's Note: This tax was passed by a majority of the electorate
at the election held August 7, 2018.
[Ord. No. 2023-3055,[1] 1-17-2023; Ord. No. 2023-3059, 4-25-2023]
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 Greenwood, 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 tax was approved by a majority of the
electorate April 4, 2023.
