[R.O. 2012 §160.010; Ord. No. 265 §§1 — 4, 3-17-1970; Ord. No. 270 §§1 — 4, 1-20-1971]
A.
There
shall be levied, collected and paid a City Sales Tax for the benefit
of the City of Warson Woods at the rate of one percent (1%) on the
receipts from the sale at retail of all tangible personal property,
and on taxable services at retail within the City of Warson Woods
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.
B.
All
revenues collected from the sales tax provided for in this Section
shall become part of the General Revenue of the City of Warson Woods,
Missouri.
[R.O. 2012 §160.020; Ord. No. 1042 §§1 — 4, 5-17-1995]
There is hereby established a sales tax in the amount of one-half
of one percent (.5%) on all retail sales made in the City of Warson
Woods which are subject to taxation under the provisions of Sections
144.010 to 144.525, RSMo., for the purpose of funding capital improvements
to the streets located in the City of Warson Woods.
[R.O. 2012 §160.030; Ord. No. 1105 §1, 12-19-1995]
There is hereby established a sales tax of one-fourth of one
percent (.25%) on the receipts from the sale at retail of all tangible
personal property or taxable services at retail within the City of
Warson Woods.
[R.O. 2012 §160.040; Ord. No. 1348 §1, 12-20-2005]
The City of Warson Woods hereby determines that it will prohibit
the provisions of Section 144.049, RSMo., from exempting sales of
certain clothing, personal computers, certain computer software and
school supplies that occur within the boundaries of said City in perpetuity
during a three (3) day period beginning at 12:01 A.M. on the first
(1st) Friday in August and ending at Midnight on the following Sunday
from local sales taxes.
[Ord. No. 1644, 1-19-2021[1]]
A.
Pursuant
to the authority granted by, and 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 twenty-five-hundredths percent (1.25%).
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.
C.
Pursuant
to Section 144.757, RSMo., the use tax revenue shall be distributed
pursuant to Subsection 4 of Section 94.890, RSMo., and the Board of
Aldermen hereby selects Option 1 as permitted in Subsection 4 of Section
94.890, RSMo., for distribution of all municipal use taxes, which
selection the City shall communicate to the Missouri Director of Revenue
within thirty (30) days of approval of the use tax unless otherwise
directed by the Board of Aldermen.
[1]
Editor's Note: This tax was passed by a majority of the electorate
4-6-2021.
[Ord. No. 1670, 1-17-2023[1]]
Pursuant to the authority granted by Article XIV, Section 2.6(5) of the Missouri Constitution, the City of Warson Woods, Missouri, does hereby impose an additional sales tax of three percent (3%) on the receipts from all retail sales of adult-use marijuana.
[1]
Editor's Note: This tax was passed by a majority of the electorate
4-4-2023.
