City of Town And Country, MO
St. Louis County
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Table of Contents
Table of Contents
Note — Ord. No. 3617 §1, adopted September 26, 2011, in accordance with Section 393.275.2, RSMo., reaffirmed and readopted the City's utilities business license tax rates and codified the City's sales tax rate.
Cross Reference — As to gross receipts taxes, ch. 630.

Section 160.010 General Sales Tax Imposed — Rate.

[Ord. No. 3617 §2, 9-26-2011]
A. 
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 through 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 to the extent and in the manner provided in Sections 144.010 through 144.525, RSMo., and the rules and regulations of the State Director of Revenue issued pursuant thereto.
B. 
The rate of 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 through 144.525, RSMo.
C. 
The tax shall be collected pursuant to the provisions of Sections 94.500 through 94.550, RSMo.

Section 160.020 Sales Tax Authorized Pursuant To Section 94.850, RSMo., Imposed — Rate.

[Ord. No. 3617 §2, 9-26-2011]
A. 
Pursuant to the authority granted by and subject to the provisions of Section 94.850, 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 to the extent and in the manner provided in Sections 144.010 through 144.525, RSMo., and the rules and regulations of the State Director of Revenue issued pursuant thereto.
B. 
The tax rate shall be one-fourth of one percent (0.25%) on the receipts of 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 through 144.525, RSMo.
C. 
The tax shall be collected pursuant to the provisions of Sections 94.850 through 94.857, RSMo.

Section 160.030 Tax For Parks and Stormwater Imposed — Rate.

[Ord. No. 3617 §2, 9-26-2011]
A. 
Tax Imposed. A sales tax in the amount of one-half of one percent (0.5%) is hereby imposed on all retail sales in the City of Town and Country, Missouri, which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo. The tax authorized by this Section shall be in addition to any and all other sales taxes allowed by law and levied under the Statutes of the State of Missouri, or the ordinances of the County of St. Louis or the City of Town and Country.
B. 
Uses Of Revenue. All expenditures of funds arising from the tax referenced in Subsection (A) shall be an appropriation enacted by the Board of Aldermen or appropriated as part of the annual budget process. Expenditures may be made from the fund for any municipal park functions or stormwater control program including, but not limited to:
1. 
Planning, property acquisition, designing, engineering, constructing, equipping, staffing, operating and/or maintaining any and all new or existing parks and any and all new or existing recreation facilities of the City and any and all other improvements, enhancements, rehabilitation, modernization, replacement and/or expansion of park facilities and recreation programs or facilities of the City as from time to time may be determined to be in the best interests of the City of Town and Country; and/or
2. 
Planning, right-of-way and/or property acquisition, engineering, constructing, operating and maintaining stormwater control improvements of any kind and all kinds including, but not limited to, detention and/or retention basins, curbs, gutters, inlets, piping, creek improvements, bank stabilization, creek channel cleaning and/or maintenance and any and all other improvements, enhancements or projects which the Board of Aldermen may from time to time determine to be in the best interests of the City of Town and Country; and/or
3. 
Such other or additional local parks or stormwater projects, programs, improvements, enhancements or undertakings as may be determined by the Board of Aldermen from time to time.

Section 160.040 Capital Improvement Tax Imposed — Rate.

[Ord. No. 3617 §2, 9-26-2011]
A. 
Tax Imposed. A sales tax in the amount of one-half of one percent (0.5%) is hereby imposed on all retail sales in the City of Town and Country, Missouri, which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo. The tax authorized by this Section shall be in addition to any and all other sales taxes allowed by law and levied under the Statutes of the State of Missouri, or the ordinances of the County of St. Louis or the City of Town and Country.
B. 
Uses Of Revenue. All expenditures of funds arising from the tax referenced in Subsection (A) shall be an appropriation enacted by the Board of Aldermen or appropriated as part of the annual budget process. Expenditures may be made from the fund only for capital improvements, which shall include, but not be limited to, the operation and maintenance of capital improvements.