City of Branson West, MO
Stone County
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Table of Contents
Table of Contents

Section 135.010 Imposition of City Sales Tax. [1]

[CC 1997 §21-10; Ord. No. 1010, 1992]
A. 
A tax for purposes of providing waste water treatment and sewers, Police protection and general operating expenses and 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., and the rules and regulations of the Director of Revenue issued pursuant thereto.
B. 
The rate of the tax shall be one and one-half percent (1½%) (1% general sales tax and 0.5% capital improvements tax) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Branson West, Missouri, to the extent 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. The tax shall become effective as provided in Section 94.510.4, RSMo., and shall be collected pursuant to the provisions of Sections 94.500 to 94.570, RSMo.
[1]:
State Law References — For similar provisions, §§94.500 to 94.570, RSMo.

Section 135.020 Imposition of City Use Tax. [1]

[CC 1997 §21-11; Ord. No. 1124 §§1 — 2, 5-21-1996]
A. 
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 (1½%). If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City use tax rate shall also be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.
[1]:
State Law References — Similar provisions, §§94.500 — 94.570, 144.600 — 144.763, RSMo.

Section 135.030 Imposition of Transportation Sales Tax. [1]

[Ord. No. 1224, 12-15-1998; Ord. No. 1271 §§1, 5 — 6, 1-13-2004]
A. 
Pursuant to the authority granted by and subject to the provisions of Sections 94.700 to 94.755, RSMo., a tax for purposes of providing transportation capital improvements, services and maintenance and related expenditures 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-half percent (½%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Branson West, 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., and other applicable State law.
B. 
Upon passage of said proposition, the City Clerk shall forward to the Director of Revenue of the State of Missouri by United States certified or registered mail:
1. 
A certified copy of this Section,
2. 
A copy of the abstract of the votes cast on the proposition at said election, and
3. 
A map clearly showing the boundaries of the City. If the boundaries of the City shall hereafter be changed or altered, the City Clerk shall notify the Director of Revenue as required by Section 94.705.4, RSMo.
[1]:
Note — The transportation tax was initially passed by the voters at the general election of April 6, 1999. Subsequently, this tax was extended and approved by the voters at the general election of April 6, 2004.

Section 135.040 City Obligations.

[CC 1997 §1-11; Ord. No. 1175, 5-30-1997]
Unless otherwise specified, all debts or obligations due the City, whether on contract, for services rendered, for court costs and fines, or for any other purpose may be paid in cash, cashier's check, money order, or approved check. The City reserves the right to approve or disapprove of checks for any reason. Any payment of a City obligation with coin in an amount of five dollars ($5.00) or more must be rolled in the standard paper rolling devices, or if loose may be subject to an additional ten percent (10%) service fee. Included on each roll must be the individual's name and Social Security number for tracking purposes in the event that the roll should be returned to the City for being short.

Section 135.050 Return Check Charge.

[CC 1997 §1-14]
In addition to any other penalties that might be described herein, the proper officers of the City shall impose a charge in the amount charged by the banking institution plus a five dollar ($5.00) administrative fee for each check that is written to the City for any purpose and is returned unpaid.