[Ord. No. 22, 2-9-1981[1]]
There is hereby imposed a tax for general revenue purposes upon
all sellers for the privilege of engaging in the business of selling
tangible personal property or rendering taxable services at retail
within the Village limits as now constituted or as they may hereafter
be altered to the extent and in the manner prescribed 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%) of the gross receipts from the sale of property or rendering
of taxable services at retail within the Village of Kingdom City to
the extent that such goods or services are taxable under the laws
of the State of Missouri. This tax shall become effective as provided
in Section 94.510(4), RSMo., and shall be collected pursuant to the
provisions of Sections 94.500 to 94.570, RSMo.
[1]
Editor's Note: This tax was passed and approved by a majority
of the qualified voters of the Village at an election held 2-3-1981.
[Ord. No. 103, 3-14-2006]
The Village of Kingdom City hereby determines that it will prohibit
the provisions of Section 144.049, RSMo., 2005, from exempting sales
of certain clothing, personal computers, certain computer software,
and school supplies that occur within the boundaries of said Village
beginning at 12:01 A.M. on the first Friday in August and ending at
12:00 Midnight on the Sunday following from local sales taxes.
[Ord. No. 102, 9-14-2005]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.700 to 94.755, RSMo., a tax for transportation purposes
as defined in Section 94.700, RSMo., 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-half of one percent (1/2
of 1%) on the receipts from the sale at retail of all tangible personal
property or taxable services at retail within Kingdom City, Missouri,
if such property and taxable services are subject to taxation by the
State of Missouri under the provisions of Sections 144.010 to 144.510,
RSMo. The tax shall become effective as provided in Section 94.705,
RSMo., and Sections 32.085 and 32.087, RSMo.
A.
Imposition
Of Village Sales Tax For Capital Improvement Purposes. Pursuant to
the authority granted by and subject to the provisions of Section
94.577, RSMo., a tax for the purpose of funding capital improvements,
including the operation and maintenance of capital improvements, 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 tax shall be one-half
of one percent (1/2 of 1%) on the receipts from the sale at retail
of all tangible personal property or taxable services at retail within
Kingdom City, Missouri, if such property and taxable services are
subject to taxation by the State of Missouri under the provisions
of Sections 144.010 to 144.510, RSMo. The tax shall become effective
as provided by the Statutes of the State of Missouri.
B.
Establishment
Of Special Trust Fund. All revenue received by the Village from the
tax herein authorized under the provisions of this Section shall be
deposited in a special trust fund and shall be used solely for capital
improvements, including the operation and maintenance of capital improvements,
for so long as the tax remains in effect.
