Cross Reference — As to notice required for public meeting on tax increases, eminent domain, creation of certain districts, and certain redevelopment plans, §150.045
[CC 1987 §100.150; Ord. No. 777 §§1 — 3, 2-26-1974]
A. 
All senior citizens, sixty-five (65) years of age and older, and permanently disabled persons who are residents of the City of Northwoods, Missouri, are hereby declared to be exempt from payment of personal property tax to the City of Northwoods, Missouri.
B. 
Senior citizens, sixty-five (65) years of age and older, and permanently disabled persons who shall pay City of Northwoods personal property tax to the County of St. Louis as collecting agency for the City of Northwoods, commencing with the calendar year January 1, 1974, shall be entitled to a refund of said personal property taxes paid to the City of Northwoods.
C. 
Senior citizens sixty-five (65) years of age and older, and permanently disabled persons who are desirous of obtaining a refund of City of Northwoods personal property tax shall submit an application for refund of said taxes to the Treasurer of the City of Northwoods accompanied by a birth certificate or such other proof of eligibility as the Treasurer may require. The Treasurer shall thereafter refund City of Northwoods personal property tax to the applicant.
[CC 1987 §100.160; Ord. No. 692 §§1 — 4, 3-23-1971; Ord. No. 881 §1, 11-22-1977]
A. 
There shall be levied, collected and paid a City sales tax for the benefit of the City of Northwoods at the rate of one percent (1%) on the receipts from the sale at retail of all personal property and on taxable services at retail within the City of Northwoods if such property and services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.525, RSMo., 1959.
B. 
The tax shall become effective and collected as provided in Sections 94.500 to 94.550, RSMo., and shall be subject to all of the provisions of said Section 94.500 to 94.550, RSMo.
C. 
All payments due the City of Northwoods from sales tax collections under this Chapter shall be made to the Treasurer of the City of Northwoods, Missouri.
D. 
All revenues collected from the sales tax provided for in this Chapter shall become part of the general revenue of the City of Northwoods, Missouri.
E. 
Reference to Section 66.620, RSMo., relating to a sales tax in certain Counties, the City of Northwoods hereby elects to transfer from Group A to Group B as provided for in said act.
[Ord. No. 95-12 §§1 — 2, 11-28-1995]
A. 
There is hereby imposed and levied a sales tax on one-half of one percent (0.5%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Northwoods, Missouri, for the purpose of funding capital improvements, including the operation and maintenance of capital improvements as authorized under Section 94.890, RSMo.
B. 
The City Of Northwoods hereby chooses and selects that the distribution of proceeds of the City's capital improvement sales tax received by the Missouri Director of Revenue shall be in accord with the terms and provisions of "Option 2" of Section 94.890, RSMo., such that one hundred percent (100%) of the said sales taxes collected shall be deposited in subaccount #2 of the "Missouri Capital Improvement Sales Tax Fund" established in accord with Section 94.890, RSMo., and distributed to the City of Northwoods, for the purpose of funding capital improvements, based on the percentage ratio that the population of the said City bears to the total population of the municipalities choosing Option 2.
[CC 1987 §100.180; Ord. No. 86-34 §§1 — 5, 7-22-1986]
A. 
Annual Tax Rate.
1. 
There is hereby levied on all real estate and personal property, excluding household items, within the corporate limits of the City of Northwoods, St. Louis County, Missouri, a tax rate as shall be determined annually.
2. 
All future tax rates shall be established in accordance with the required Missouri Statutes, any increase in said tax rate levy (up to the previous limit of fifty cents ($0.50) per one hundred dollars ($100.00) assessed valuation) shall not require voter approval.
B. 
No license, occupancy permit or other permit provided for or required under any ordinance of the City Government shall be issued to any property owner and/or any other person, firm, association or corporation until all special tax bills, liens or other encumbrances due and owing to the City have been paid.
C. 
This Section shall not be construed so as to relieve any person, firm or corporation from any penalty heretofore incurred, nor to bar prosecution in the event other licenses or permits are not obtained as required by any other ordinance.
D. 
The City Clerk of the City shall cause to be procured of the County Clerk of the County of St. Louis an abstract for the year 1986 of all taxable real estate and all personal property, excluding household items, within the corporate limits of the City of Northwoods as corrected or amended by the Board of Equalization, and certified to by said County Clerk.
E. 
Unpaid Taxes — Penalties And Interest.
1. 
If any taxpayer, without any intent to evade the property tax, shall fail to file a return or pay the tax within the time prescribed by law for St. Louis County, who now collects the City of Northwoods property taxes, there shall be added to the tax five percent (5%) if the failure is for not more than thirty (30) days, and with an additional five percent (5%) for each thirty (30) days or fraction thereof during which such failure continues, not to exceed twenty-five percent (25%) in the aggregate, but such additional amount shall in no case be less than one dollar ($1.00).
2. 
Any unpaid tax shall bear interest at the rate of nine percent (9%) per annum from the date it was due.
3. 
If any part of the deficiency is due to fraud with intent to evade taxes, then fifty percent (50%) of the total amount of the deficiency shall be assessed, collected and paid in lieu of all penalties provided in Subsection (1) above.
4. 
Any individual or any officer of a corporation, joint stock company or joint stock association required to pay a tax, make a return, keep any records or supply such information at the time or times as required by law, or attempts in any way to defeat or evade the tax, or willfully makes a false return, in addition to and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000.00), or imprisoned for not more than three (3) months, or both.
5. 
All prosecutions for willfully filing a false return or for willfully failing to file a return when one is required, shall be brought within one (1) year after the discovery by the Tax Collector of the falsity of such return or the existence of property which should require a return; provided that no such prosecution shall be brought after the expiration of four (4) years from the date of the filing of such false return, or the date when, under the law, a return should have been filed and the taxpayer willfully failed to file same.
[Ord. No. 02-11 §1, 4-23-2002]
There is hereby imposed a sales tax of one-fourth of one percent (0.25%) sales tax on receipts from the sale at retail of all tangible personal property and taxable services within the City of Northwoods, Missouri.
[Ord. No. 02-12 §1, 4-23-2002]
There is hereby imposed a sales tax of one-half of one percent (0.5%) on all retail sales in the City of Northwoods for the purpose of providing funds for local parks and/or stormwater control.
[Ord. No. 02-01 §1, 1-8-2002]
There is hereby established a sales tax of one-fourth of one percent (0.25%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Northwoods.
[Ord. No. 06-03 §1, 6-13-2006]
The City of Northwoods hereby determines that it will prohibit the provisions of Section 144.049, RSMo., 2003, from exempting sales of certain clothing, personal computers, certain computer software and school supplies that occur within the boundaries of said City the first (1st) weekend in August of each year from local sales taxes.