City of Union, MO
Franklin County
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Table of Contents
Table of Contents
Cross References — As to administration, ch. 110; as to duties of city clerk relating to taxes, §125.330; as to city collector, §§125.370 et seq.; as to licenses and business regulations, ch. 605; as to cigarette tax, ch. 615; as to gross receipts tax — utilities, ch. 620.

Section 140.010 Due Date for Payment of Property Taxes.

[R.O. 2012 §140.010; CC 1992 §21-1]
All City taxes on property, real and personal, shall be delinquent if not paid on or before December thirty-first (31st) of the same year.

Section 140.020 Delinquent Property Taxes — Penalties and Interest Generally — Manner of Collection.

[R.O. 2012 §140.020; CC 1992 §21-2]
Property taxes, after becoming delinquent, shall bear the same rate of interest and the same penalties as now provided by law for State and County taxes and shall be collectible in the same way.

Section 140.030 Delinquent Property Taxes — Additional Penalty.

[R.O. 2012 §140.030]
Each tract of land in the back tax book, in addition to the amount of tax delinquent, shall be charged with a penalty of eighteen percent (18%) of each year's delinquency except that the penalty on lands redeemed prior to sale shall not exceed two percent (2%) per month or fractional part thereof.

Section 140.040 Delinquent Property Taxes — Delinquent Personal Property Taxes.

[R.O. 2012 §140.040; CC 1992 §21-4]
Personal tax bills shall become delinquent on January first (1st) following the day when the bills are placed in the hands of the Collector, and suits thereon may be instituted on or after February first (1st) and within three (3) years from such day.

Section 140.050 General Powers of City Relative to Taxation.

[R.O. 2012 §140.050; CC 1992 §21-5]
The City is authorized to exercise all powers granted by the State relative to taxation, including Chapters 88 and 94, RSMo.

Section 140.060 Sales Tax.

[R.O. 2012 §140.060; CC 1992 §21-6; Ord. No. 1381 §1, 3-1-1971]
Pursuant to the authority granted by and subject to the provisions of Sections 94.510 — 94.550, 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 — 144.525, 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, if such property and taxable services are subject to taxation by the State under the provisions of Sections 144.010 — 144.525, RSMo. The tax shall become effective as provided in Section 94.510, RSMo., and shall be collected pursuant to the provisions of Sections 94.500 — 94.550, RSMo.

Section 140.070 Transportation Tax.

[R.O. 2012 §140.070; CC 1992 §21-11; Ord. No. 1766 §1, 4-13-1987]
Pursuant to the authority granted by and subject to the provisions of Sections 94.700 — 94.755, RSMo., a transportation tax for revenue within the Street Maintenance Department purposes, as outlined in Sections 94.700, et seq., RSMo., is hereby imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable service at retail, to the extent and in the manner provided in Section 144.010 — 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 (0.5%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City limits, if such property and taxable services are subject to taxation by the State.

Section 140.080 Capital Improvement Sales Tax.

[R.O. 2012 §140.080; Ord. No. 2221 §1, 6-12-1995]
There shall be collected a one-fourth of one percent (0.25%) capital improvement sales tax on all retail sales within the City of Union, Franklin County, Missouri, which are subject to taxation under the provisions of Section 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 revenue received from sales tax.

Section 140.090 Capital Improvement Sales Tax for the Purpose of Improving and Extending the City's Combined Waterworks and Sewerage System.

[R.O. 2012 §140.090; Ord. No. 2949 §§1 — 3, 1-10-2005]
A. 
There is hereby imposed a sales tax in the amount of one-fourth cent (¼¢) 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 the purpose of paying the costs of acquiring, constructing, improving and extending the City's combined waterworks and sewerage system.
B. 
The imposition of said sales tax became effective as provided by law upon approval thereof by a majority of the votes case on the proposition by the qualified voters of the City voting thereon at the April 5, 2005 election.