[Code 1965, § 44.01; Ord. No. 1209, § 1, 6-23-1970; Ord. No. 3275,[1] § 1, 7-27-1993]
There is hereby established a sales tax in the amount of 1 1/4%
on the receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City.
[1]
Editor's Note: Section 3 of No. 3275, called for an election
to vote on a proposal to impose an additional sales tax. Such proposal
was approved at the election held on 11-2-1993.
[Code 1965, § 44.02; Ord. No. 1209, § 2, 6-23-1970]
The tax provided for in this article is imposed to the extent
and in the manner provided in Sections 144.010 to 144.510, Revised
Statutes of Missouri, and the rules and regulations of the Director
of Revenue of the state, issued pursuant thereto.
[Code 1965, § 44.03; Ord. No. 1209, § 3, 6-23-1970]
All revenues collected and received by the City from the tax
imposed by this article shall be deposited in the City treasury to
the credit of the general revenue fund.
[Ord. No. 3276,[1] § 1, 7-27-1993]
There is hereby established a sales tax in the amount of 1/2
of 1% on all retail sales made in the City, which are subject to taxation
under the provisions of RSMo. Sections 144.010 through 144.525, for
the purpose of funding capital improvements, including the operation
and maintenance of capital improvements.
[1]
Editor's Note: Section 3 of Ord. No. 3276 called for an election
to submit to the voters a proposal to authorize sales tax for funding
capital improvements, which tax would expire 15 years after its effective
date. Such proposal was approved at said election 11-2-1993. Subsequently,
Ord. No. 3733, adopted 5-28-2002, called for an election to be held
to submit to the voters a proposal to extend the fifteen-year expiration
date on the capital improvements sales tax an additional 15 years.
Such proposal was approved at said election 8-6-2002.
Pursuant to Section 321.242, RSMo., there is hereby established
a sales tax in the amount of 1/2 of 1% on all retail sales made in
the City of Crestwood which are subject to taxation under the provisions
of Sections 144.010 to 144.525 RSMo., for the purpose of providing
revenues for the operation of the City of Crestwood Fire Department.
[1]
Editor's Note: Section 3 of Ord. No. 3779 called for an election
to submit to the voters a proposal to authorize sales tax for the
purpose of providing revenues for the operation of the Fire Department.
Such proposal was approved at said election 8-5-2003.
[2]
Editor's Note: This tax was increased from 1/4 of 1% to 1/2
of 1% at the election held 4-5-2022.
[Ord. No. 5313, 11-22-2022[1]]
There is hereby established a sales tax in the amount of three
percent (3%) on the sale of adult use marijuana within the City of
Crestwood which are subject to taxation under Article XIV of the Missouri
Constitution, and the provisions of Sections 144.010 to 144.525, RSMo.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on 4-4-2023.
