City of Malden, MO Article IV Sales Taxes

Section 130.110 City Sales Tax From The Sale Of Tangible Personal Property.

[R.O. 1993 § 155.060; Ord. No. 2084 §§ 1 — 4, 11-12-1974]

A. There is hereby imposed upon all sellers within the City limits of the City of Malden, Missouri, a City Sales Tax for the use and benefit of the City of Malden in the amount of one percent (1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City limits of the City of Malden; provided, however, that such property and services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.525, RSMo.

B. This Section imposes upon all sellers within the City limits of Malden, Missouri, a tax for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail to the extent and manner provided in Sections 144.010 to 144.525, RSMo., and in the amount set out in Subsection (A) hereof.

C. Every seller of property or services as provided for herein shall add the tax imposed by the sales tax law of the State of Missouri and the tax imposed by Subsection (A) of this Section to his sale price, and when added, the combined tax shall constitute a part of the price and shall be a debt of the purchaser to the seller until paid. The amount of taxes reported and returned to the Director of Revenue by the seller shall be computed on the basis of the combined rate of tax imposed by Sections 144.010 to 144.525, RSMo., and the tax imposed by Subsection (A) of this Section.

Section 130.120 Transportation Sales Tax.

[R.O. 1993 § 155.050; Ord. No. 2461 § I, 9-11-1989]

Imposition Of City Sales Tax. 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 RSMo., Section 94.700 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-fourth of one percent (1/4 of 1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within Malden, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.525, RSMo. The tax shall become effective as provided in Section 94.705, RSMo., and shall be collected pursuant to the provisions of Sections 94.700 to 94.755, RSMo.

Section 130.130 Transportation Sales Tax — 2014.

[Ord. No. 3098, 12-15-2014]

There is hereby imposed a sales tax in the amount of one-half of one percent (1/2 of 1%) on all retail sales made in the City which are subject to taxation under the provisions of Sections 144.010 to 144.525, inclusive, RSMo., as amended, for transportation purposes within the City.

Section 130.140 Transportation Sales Tax — 2015.

[Ord. No. 3111, 12-21-2015]

There is hereby imposed a sales tax in the amount of one-half of one percent (1/2 of 1%) on all retail sales made in the City which are subject to taxation under the provisions of Sections 144.010 to 144.525, inclusive, RSMo., as amended, for transportation purposes within the City.

Section 130.150 Capital Improvements Sales Tax.

[R.O. 1993 § 155.065; Ord. No. 2462 § 1, 9-11-1989; passed by the voters on November 7, 1989]

The City of Malden, hereby imposes a one-half of one percent (1/2 of 1%) capital improvements sales tax on all retail sales made in the City of Malden, which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo. All revenues received by the City from the sales tax hereby imposed shall be used solely for the purpose of Capital Improvements.

Section 130.160 Capital Improvements Sales Tax And Bonds.

[Ord. No. 2831, 1-10-2005]

The City Council hereby imposes a one-fourth of one percent (1/4 of 1%) sales tax on all retail sales made in the City of Malden which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo., for the purpose of funding capital improvements, including the operation and maintenance of capital improvements, which may be funded by issuing bonds which will be retired by the revenues received from the sales tax authorized by Section 94.577, RSMo., or the retirement of debt under previously authorized bonded indebtedness. The City of Malden shall issue bonds in the amount of one million dollars ($1,000,000.00) to fund capital improvements.

Section 130.170 Use Tax.

[R.O. 1993 § 155.067; Ord. No. 2611 §§ 1 – 2, 5-28-1996]

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 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 percent (1%). 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.

Section 130.180 Use Tax — 2017.

[Ord. No. 3156, 8-21-2017]

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 the City or until the article has become commingled with the general mass of property of this City.

B. The rate of said tax shall be two and one-fourth percent (2 1/4%). 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.

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.

Section 130.185 Use Tax — 2018.

[Ord. No. 3193, 12-17-2018]

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 the City or until the article has become commingled with the general mass of property of this City.

B. The rate of said tax shall be two and one-fourth percent (2 1/4%). 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.

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.

Section 130.190 Sales Tax For Parks And Recreation.

[R.O. 1993 § 155.068; Ord. No. 2656 §§ 1 — 2, 7-13-1998]

A. A one-fourth percent (1/4%) sales tax for the purpose of maintaining our parks and recreation as passed by the voters November 4, 1998, is hereby imposed.

B. The money derived from this tax will be divided equally between the Park Board and the Bootheel Youth Museum Board, and will be administrated by the Park Board.

Section 130.200 Re-Imposition Of Sales Tax On Certain Utilities, Etc. — Rate.

[R.O. 1993 § 155.150; CC 1969 § 26-12.1; Ord. No. 2202 §§ 1, 2, 9-10-1979]

A. 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 used for non-business, non-commercial or non-industrial purposes heretofore imposed within the corporate limits of this Municipality is hereby re-imposed.

B. The rate of taxation shall be, as heretofore, one percent (1%).

Section 130.210 Fire Department Sales Tax.

[Ord. No. 3044, 1-23-2012]

The City of Malden hereby imposes a sales tax in the amount of one-fourth of one percent (1/4 of 1%) on all retail sales made in the City of Malden which are subject to taxation pursuant to the provisions of Sections 144.001 to 144.525, RSMo. All revenue received by the City of Malden from the tax authorized herein shall be deposited in a special trust fund and shall be used solely for the operation of the City of Malden Fire Department.

Section 130.215 Adult-Use Marijuana Sales Tax.

[Ord. No. 3266, 12-19-2022[1]]

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 Malden, 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 passed by a majority of the electorate 4-4-2023.