[R.O. 1991 § 645.010; Ord. No. 689 § 1, 8-8-1977]
Pursuant to the authority granted
by and subject to the provisions of Sections 94.500 to 94.570, 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 144.527, 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 the City of Smithville, if such property
and taxable services are subject to taxation by the State of Missouri
under the provisions of Sections 144.010 to 144.527, RSMo. The tax
shall become effective as provided in Subsection (3) of Section 94.510,
RSMo., and shall be collected pursuant to the provisions of Sections
94.500 to 94.570, RSMo.
[R.O. 1991 § 645.020; Ord. No. 1249 § 2, 5-24-1989]
The transportation sales tax of one-half
of one percent (.5%) is hereby imposed to become effective July 1,
1989. The sales tax imposed hereby shall remain in effect until repealed
by ordinance of the Board of Aldermen. The sales tax imposed shall
be used for transportation purposes, as defined by Section 94.705,
RSMo. The sales tax shall be on the receipts from the sale at retail
of all tangible personal property, on taxable services, if such services
are subject to taxation by the State of Missouri under the provisions
of Sections 144.010 to 144.527, RSMo. The sales tax of one-half of
one percent (1/2 of 1%) for transportation purposes shall be in addition
to the sales tax of one percent (1%) previous imposed by the Board
of Aldermen by ordinance.
[R.O. 1991 § 645.030; Ord. No. 1675 §§ 1 — 2, 5-21-1996]
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 the City 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 City or until
the article has become commingled with the general mass of property
of this City.
B.
The rate of the tax shall be one and one-half
percent (1 1/2%). If any City sales tax is repealed or the rate
thereof is reduced or raised by voter approval, the City use tax rate
shall also be deemed to be repealed, reduced or raised by the same
action repealing, reducing or raising the City sales tax.
[Ord. No. 3000-18, 6-19-2018]
The capital improvement sales tax of one-half of one percent
(1/2 of 1%) is hereby imposed to become effective October 1, 2018.
The sales tax imposed hereby shall remain in effect until December
31, 2038. The sales tax imposed shall be used for capital improvement
purposes. The sales tax shall be on the receipts from the sale at
retail of all tangible personal property, on taxable services, if
such services are subject to taxation by the State of Missouri under
the provisions of Sections 144.010 to 144.527, RSMo. The sales tax
of one-half of one percent (1/2 of 1%) for capital improvement purposes
shall be in addition to the sales tax of one percent (1%) previous
imposed by the Board of Aldermen by ordinance.
[R.O. 1991 §§ 740.010, 740.020,
740.030; Ord. No. 797 §§ 1
— 3, 10-8-1979]
A.
Municipal
Sales Tax Imposed. The municipal sales tax on all sales of metered
water service, electricity, electrical current, natural, artificial
or propane gas, wood, coal or home heating oil, to be used for any
non-business, non-commercial or non-industrial purposes heretofore
imposed within the corporate limits of this municipality is hereby
reimposed.
B.
Rate
Of Taxation. The rate of taxation shall be, as heretofore, one percent
(1%).
C.
City
Clerk To Provide Utilities With Copy Of Ordinance. The City Clerk
is hereby directed to provide copies of Ordinance No. 797 to all of
the utilities which provide service within the corporate limits of
the City, and to the Director of Revenue for the State of Missouri.
[Ord. No. 3062-20, 6-16-2020]
A.
With
the approval on June 2,2020, by a majority of the qualified voters
voting thereon of the above-referenced question[1], the Board of Aldermen hereby authorizes the City to impose
a parks and stormwater sales tax of one-half of one percent until
December 31, 2040, for the purpose of operating, maintaining, funding,
and/or financing parks and recreation needs and stormwater control;
and
[1]
Editor's Note: The question to the voters asked whether the
City should impose a parks and stormwater control sales tax.
B.
The
City Clerk is hereby ordered to forward to the Department of Revenue,
by United States registered or certified mail, a certified copy of
this Section and the authorizing ordinance and certifications of the
election results on the question at the April 2, 2020. The parks and
stormwater sales tax imposed by this Section shall continue to be
imposed until December 31, 2040, as provided by the Act, by Sections
32.085 and 32.087, RSMo., as amended, and by all other applicable
laws, and shall be used for the purposes hereinabove authorized.
