Jefferson County, MO
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2024-01-16
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Title I Government Code
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Chapter 135 Taxation
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Article III Local Use Tax
- Adopting Ordinance
- Ch AO Adopting Ordinance
- Charter
- Ch C Home Rule Charter Of Jefferson County, Missouri
- Ttl I Government Code
- Ch 100 General Provisions
- Ch 105 County Municipal Court
- Ch 110 Commissions
- Ch 115 Conflicts of Interest
- Ch 120 Personnel Administration Program
- Ch 130 Procurement Policy and Procedures
- Ch 131 Design-Build Projects
- Ch 132 Construction Manager-At-Risk
- Ch 135 Taxation
- Ch 135 Art III Local Use Tax
- § 135.090 Local Use Tax On Out Of State Purchases.
- Ch 140 Subpoena Authority, Issuance and Providing For Penalties
- Ttl II Public Health, Safety and Welfare
- Ch 200 Public Nuisance Ordinance
- Ch 205 Public Offenses
- Ch 210 Emergency Operations Plan
- Ch 215 Animal Control
- Ch 220 Fair Housing
- Ch 230 Food Service Sanitation Order
- Ch 240 Jefferson County, Missouri, Parks and Recreation Chapter
- Ch 250 Solid Waste Management
- Ch 260 Mosquito Control and Eradication
- Ch 270 County Programs and Services
- Ttl III Traffic Code
- Ch 300 Scope and Authority — Definitions
- Ch 305 Authority To Establish Restrictions and/or Limitations On Traffic
- Ch 310 Violations Bureau
- Ch 315 General Traffic Regulations
- Ch 320 Parking Regulations
- Ch 325 Regulations For Drivers/Operators
- Ch 330 Bicyclists, Motorized Bicycle and Scooter Operators, Roller Bladers, Roller Skaters and Skateboarders
- Ch 335 Regulations For Pedestrians
- Ch 340 Vehicles, Vehicle Removal and Equipment
- Ch 345 Miscellaneous Regulations
- Sch I Traffic Signals
- Sch II State Highway Speed Limits (Other Than As Established By State Statute)
- Sch III Speed Limits and Stop Sign Placements
- Sch IV U-Turn and Directional Movement Restrictions
- Sch V Violations Bureau
- Sch VI School and Other Pedestrian Crosswalks and Stop Signs (Using School Crosswalk Stop Signs (R1-6A))
- Sch VII Yield Signs
- Sch VIII Special Speed Limits For School Zones
- Sch IX (Reserved)
- Sch X (Reserved)
- Sch XI (Reserved)
- Sch XII (Reserved)
- Sch XIII Parking Restrictions
- Ttl IV Land Use
- Ch 400 Unified Development Order
- Ch 401 Fees Schedule
- Ch 405 Flood Damage Prevention
- Ttl V Building and Construction
- Ttl V Notes Notes and Appendixes
- Ch 500 Building Code
- Ch 505 Erosion and Sediment Control/Stormwater Management Design Manual
- Ch 510 Property Assessed Clean Energy (PACE)
- Ttl VI Business and Occupation
- Ttl VI Notes Notes and Appendixes
- Ch 600 Corporate Security Advisor, Courier, Loss Prevention Agent, Patrol Security Officer, Security Officer and Watchmen — Licensing
- Ttl VII Utilities
- Ttl VII Notes Notes and Appendixes
- Ch 700 General Provisions
- Ch 705 On-Site Sewage Treatment Code
- Cross Reference
- Ch CR Cross Reference
[Ord. No. 18-0256, 5-25-2018[1]]
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
Jefferson County 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 County or until the article has become commingled
with the general mass of property of this County.
B.
The
rate of tax shall be one and five-eighths percent (1.625%). If any
County sales tax is repealed or the rate thereof is reduced or raised
by voter approval, the County use tax rate also shall be deemed to
be repealed, reduced or raised by the same action repealing, reducing
or raising the County sales tax.
C.
A use
tax return shall not be required to be filed by persons whose purchases
from out-of-State vendors do not in total exceed two thousand dollars
($2,000.00) in any calendar year.
[1]
Editor's Note: This use tax passed by a majority of the electorate
on August 7, 2018.
