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.
[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.
[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.
[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.
[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.
