[Ord. No. 89-2 §1, 4-17-1989, approved by the voters in the April
4, 1989 election]
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 144.510, RSMo., (but including residential utilities),
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 Oronogo, Missouri, if such property and
taxable services are subject to taxation by the State of Missouri
under the provisions of Sections 144.010 to 144.510, RSMo., (but including
residential utilities). The tax shall become effective as provided
in Subsection (4) of Section 94.510, RSMo., and shall be collected
pursuant to the provisions of Sections 94.500 to 94.570, RSMo.
[Ord. No. 07.01 §1, 1-17-2007]
Pursuant to Sections 94.700, RSMo., et seq., the Board of Aldermen
of the City of Oronogo, Missouri, hereby imposes a transportation
sales tax for the purposes enumerated in Sections 94.700, RSMo., et
seq., said tax to be levied on the receipts from the sale at retail
of all tangible personal property or taxable services at retail, with
the rate of said tax to be one-half of one percent (0.5%). The question
of whether such sales tax shall become effective was submitted to
the registered voters of the City of Oronogo, Missouri, at the general
election held on April 3, 2007. The sales tax became effective on
the first day of the second calendar quarter after approval by a majority
of the votes cast in such election.
[1]
Editor's Note: The transportation tax set out herein was extended
by a majority of the electorate at the election on April 3, 2018.
[Ord. No. 09.34 §§1—2, 11-9-2009, approved in the April 6, 2010 election; Ord. No. 21-01, 1-11-2021, approved (continued) in the April 6, 2021 election]
A.
Continuance
Of Storm Water Control And Local Parks Sales Tax. The City of Oronogo
does hereby continue the storm water control and local parks sales
tax, for the purposes enumerated in Section 644.032, RSMo., et seq.
Said tax to be levied on the receipts from the sale at retail of all
tangible personal property or taxable services at retail, the rate
of said tax to be one-half of one percent (0.5%). The question of
whether such sales tax shall continue was submitted to the qualified
registered voters of the City of Oronogo, Missouri, at the general
election held on April 6, 2021 and passed by majority vote.
B.
Use
of storm water control and local parks sales tax revenue generated
by the storm water control and local parks sales tax shall be sequestered
in a special trust fund and expended solely for the purpose of funding
pursuant to provisions of Section 644.032, RSMo., et seq., to include
storm water control or for local parks projects, or both.
