City of Desloge, MO Chapter 160 Sales Tax

Section 160.010 Imposition of City Sales Tax.

[CC 1990 §165.010; CC §81.010]

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 to 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 of retail of all tangible personal property or taxable services at retail within Desloge, Missouri, 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.

Section 160.020 Capital Improvements Tax.

[CC 1990 §165.020; Ord. No. 93.014 §§1 — 2, 6-7-1993]

A. Pursuant to the Act, a sales tax at the rate of one-half of one percent (0.5%) is hereby imposed on all persons in the City of Desloge, Missouri, who are engaged in the business of selling tangible personal property and taxable services subject to a sales tax under the provisions of Sections 144.010 to 144.525, inclusive, RSMo., as amended (the "Sales Tax Law"), for the purpose of funding and maintaining improvements. Said tax is for the privilege of engaging in such business in the City and shall be in the manner and to the extent provided in the Sales Tax Law and rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.

B. All sales tax collected by the City from said Capital Improvement Sales Tax shall be deposited in a special trust fund and shall be used solely for capital improvements, including maintenance of the capital improvements and which may include the retirement of debt under previously authorized bonded indebtedness, such special trust fund to be designated as the "City of Desloge, Missouri, Capital Improvements Sales Tax Trust Fund" and shall be expended only in the manner and for the purposes enumerated in the Act.

Section 160.030 Transportation Tax.

[CC 1990 §165.030; Ord. No. 93.015 §§1 — 2, 6-7-1993]

A. Pursuant to the Act, a sales tax at the rate of one-half of one percent (0.5%) is hereby imposed on all persons in the City of Desloge, Missouri, who are engaged in the business of selling tangible personal property and taxable services subject to a sales tax under the provisions of Sections 144.010 to 144.525, inclusive, RSMo., as amended (the "Sales Tax Law"), for the purpose of funding and maintaining improvements. Said tax is for the privilege of engaging in such business in the City and shall be in the manner and to the extent provided in the Sales Tax Law and rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.

B. All sales tax collected by the City from said Transportation Purposes Sales Tax Shall be deposited in a special trust fund and shall be used solely for transportation purposes, improvements, including maintenance of transportation purposes and which may include the retirement of debt under previously authorized bonded indebtedness, such special trust fund to be designated as the "City of Desloge, Missouri, Transportation Sales Tax Trust Fund" and shall be expended only in the manner and for the purposes enumerated in the Act.