City of Dexter, MO Article III Sales Tax

Section 150.090 Imposition of City Sales Tax.

[Ord. No. 2989 §1, 11-20-1978; Ord. No. 3000 §§1 — 4, 2-9-1979]

Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.570, 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 at retail to the extent and in the manner provided in Sections 144.010 to 144.510, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of the tax shall be seven-eighths of one percent (7/8 of 1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within Dexter, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.510, RSMo. The tax shall become effective as provided in Subsection (4) of Section 94.510, RSMo., and shall be collected pursuant to the provisions of Sections 94.500 to 94.570, RSMo.

Section 150.100 Capital Improvements Sales Tax.

[Ord. No. 3871 §§1 — 2, 4-7-1997]

A. The Board of Aldermen hereby imposes a one-half of one percent (½ of 1%) sales tax on all retail sales made in the City of Dexter which are subject to taxation under the provisions of Sections 144.010 to 144.510, RSMo., for the purpose of funding capital improvements.

B. All revenue received by the City from the tax authorized under the provisions of the ordinance shall be deposited in a special trust fund and shall be used solely for capital improvements.

Section 150.110 Sales Tax For Funding City Parks.

[Ord. No. 4076 §§1 — 2, 11-13-2000]

A. The Board of Aldermen hereby imposes a one-half of one percent (½ of 1%) sales tax on all retail sales made in the City of Dexter which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo., for the purpose of funding the City parks.

B. All revenue received by the City from the tax authorized under the provisions of the ordinance shall be deposited in a special trust fund and shall be used solely for the City parks.

Section 150.120 City Sales Tax Imposed On Residential Utility Service.

[Ord. No. 3034 §§1 — 3, 11-5-1979; Ord. No. 3378 §1(82.070), 2-16-1988]

A. The municipal sales tax on all sales of metered water service, electrical current, natural, artificial or propane gas, wood, coal or home heating oil used for non-business, non-commercial or non-industrial proposes heretofore imposed within the corporate limits of this municipality is hereby reimposed.

B. The rate of taxation shall be, as heretofore, seven-eights of one percent (7/8 of 1%).

C. The City Clerk is hereby directed to provide copies of this Section to all the utilities which provide service within the corporate limits of the City and to the Director of Revenue for the State of Missouri.

D. For purposes of this Section, "domestic use" means that portion of metered water service, electricity, electrical current, natural or artificial propane gas, wood, coal or home heating oil which an individual purchaser uses for non-business, non-commercial or non-industrial purposes. Sales made pursuant to the Public Service Commission classification "residential" shall be considered as sales made for "domestic use".

Section 150.130 Tourism Sales Tax.

[Ord. No. 4373 §2, 11-21-2005; Ord. No. 4389 §§1 — 4, 2-6-2006]

A. The tourism tax of four percent (4%) on sales, charges or admissions on all hotels, motels, recreational vehicle parks, campground sites and condominium units for funding a tourism tax trust fund to be used for constructing, maintaining or operating convention and tourism facilities and for marketing tourism in the community was passed by the majority of voters.

B. All taxes authorized and collected pursuant to the tourism tax shall be deposited by the City in a special trust fund to be known as the "Tourism Tax Trust Fund". The monies in such Tourism Tax Trust Fund shall not be co-mingled with any other fund of the City. The taxes collected shall be used and appropriated by City solely for the purpose of constructing, maintaining or operating convention and tourism facilities and at least twenty-five percent (25%) of such taxes collected shall be used for tourism, marketing and promotional services.

C. The City Clerk of the City of Dexter is hereby directed to collect said tourism tax on a calendar-quarterly basis with the tax remittance due and payable on the thirtieth (30th) day of the month following the last day of each calendar quarter.

D. Any taxes due hereunder which are not paid within thirty (30) days after the last day of each calendar quarter shall be subject to a late payment penalty of one percent (l%) per month until paid and shall be subject to an interest charge of two percent (2%) per month until paid.

E. Anyone failing to abide by this Section in addition to payments due hereunder shall also be subject to fine not exceeding five hundred dollars ($500.00) or by imprisonment in the City or County Jail not exceeding ninety (90) days or by both such fine and imprisonment.

Section 150.140 Show Me Green Sales Tax Holiday.

[Ord. No. 4593 §§1 — 2, 3-1-2010]

A. Definitions. For purposes of this Section, the following terms shall mean:

APPLIANCE

Clothes washers and dryers, water heaters, trash compactors, dishwashers, conventional ovens, ranges, stoves, air conditioners, furnaces, refrigerators and freezers.

ENERGY STAR CERTIFIED

Any appliance approved by both the United States Environmental Protection Agency and the United States Department of Energy as eligible to display the energy star label, as amended from time to time.

B. The City of Dexter hereby elects to allow the Show Me Green Sales Tax Holiday established by Section 144.526, RSMo., to apply to its local sales taxes so that there shall be exempted from local sales taxes all retail sales of any energy star certified new appliance, up to one thousand five hundred dollars ($1,500.00) per appliance, during a seven (7) day period beginning at 12:01 A.M. on April nineteenth (19th) and ending at Midnight on April twenty-fifth (25th) commencing in 2010 and effective for each subsequent year until revocation.

Section 150.150 Use Tax.

[Ord. No. 4708 §§1, 2, 4-15-2013]

A. Pursuant to the authority granted by and subject to the provisions of Sections 144.600 through 144.763, RSMo., a use tax for general revenue purposes[1] 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.

[1] Editor's Note: This tax was submitted to and approved by the qualified voters of the City of Dexter at the election held 8-6-2013.

B. The rate of the tax shall be one and eight hundred seventy-five thousandths percent (1.875%). 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.