[R.O. 2012 § 130.110]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 through 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
Portageville, Missouri, if such property and services are subject
to taxation of the State of Missouri under the provisions of Sections
144.010 to 144.525, RSMo. The tax shall be collected as provided in
said Sections 94.500 through 94.550, RSMo.
[R.O. 2012 § 130.120; Ord. No.
961 §§ 2 — 3, 9-7-1993]
A.
Pursuant to the Act, a sales tax at the rate of one-half of one percent
(1/2 of 1%) is hereby imposed on all persons in the City who are engaged
in the business of selling tangible personal property and taxable
services subject to the sales tax under the provisions of Sections
144.010 to 144.510, inclusive, RSMo., as amended (the "Sales Tax Law"),
for the purpose of funding capital improvements and paying the costs
of operation and maintenance of said capital improvements. Said tax
is for the privilege of engaging in such business in the City and
shall be in the manner and to the extent provided in the Sales Tax
Law and the rules and regulations of the Director of Revenue of the
State of Missouri issued pursuant thereto.
B.
All sales tax collected by the City from said capital improvement
sales tax shall be deposited in a special trust fund and shall be
used solely for capital improvements, including the operation and
maintenance of the capital improvements, such special trust fund to
be designated as the "City of Portageville, Missouri, Capital Improvements
Sales Tax Trust Fund" and shall be expended only in the manner and
for the purposes enumerated in the Act.
[R.O. 2012 § 130.130; Ord. No.
1156 §§ 1 — 2, 2-6-2006]
A.
The City of Portageville hereby determines that it will prohibit
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 and ending at Midnight
on the Sunday following from local sales taxes.
B.
The City Clerk is hereby directed to send written notice to the State
of Missouri Department of Revenue as soon as possible, but no later
than June 15, 2006, of the decision to opt out of the "Sales Tax Holiday"
by forwarding a cover letter and certified copy of this Section.
A capital improvements sales tax at the rate of one-half of
one percent (1/2 of 1%) on the receipts from all retail sales or taxable
services at retail within the City 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, of the Revised Statutes of Missouri, and the rules and
regulations of the Director of Revenue of the State of Missouri issued
pursuant thereto. The tax shall terminate automatically ten (10) years
after the imposition thereof. The tax authorized by this Section shall
not be effective until there has been compliance with the terms and
provisions of the enacting ordinance.
[1]
Editor's Note: This tax passed at the election held 4-2-2024
with an automatic expiration of 10 years from imposition.
[Ord. No. 1267, 4-2-2018; Ord. No. 1287, 5-20-2019]
A sales tax at the rate of one-fourth of one percent (1/4 of
1%) on the receipts from all retail sales or taxable services at retail
within the City 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,
of the Revised Statutes of Missouri, and the rules and regulations
of the Director of Revenue of the State of Missouri issued pursuant
thereto. Such tax may be used solely for the purpose of providing
revenues for Security Resource Officer(s) to be assigned to the Portageville
Schools with any surplus funds to be used for Public Safety Services
in the City. The tax authorized by this Section shall not be effective
until there has been compliance with the terms and provisions of the
Section.
[Ord. No. 1334,[1] 1-9-2023]
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 Portageville, 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.
