[CC 1992 §125.080; Ord. No. 336 §1, 6-6-1979]
A City sales tax at the rate of one percent (1%) on the receipts
from the sale at retail of all tangible personal property or taxable
services at retail within the City is imposed upon all sellers within
the City 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 by the Revised Statutes of
Missouri and the rules and regulations of the Director of Revenue
of the State of Missouri issued pursuant thereto.
[CC 1992 §125.090; Ord. No. 527 §§1 — 2, 9-10-1990; Ord. No. 542 §2, 3-25-1991]
A.
A City
sales tax at the rate of one-half of one percent (0.5%) on the receipts
from all retail sales within the City of Platte City is hereby imposed
upon all sellers within the City of Platte City 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 by Section 94.577, RSMo., 1989, Supp., and the rules and
regulations of the Director of Revenue of the State of Missouri issued
pursuant thereto.
B.
The
tax authorized herein shall be in addition to any and all other sales
taxes previously imposed, levied or assessed.
[Ord. No. 1908, 1-21-2020[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 2.375 percent (2.375%). If any City sales
tax is repealed or the rate thereof is reduced or raised by voter
approval, the City use tax rate also shall be deemed to be repealed,
reduced or raised by the same action repealing, reducing or raising
the City sales tax.
C.
Revenue
from such tax shall be allocated to fund police, street maintenance,
parks and capital improvement functions of the City.
D.
A use
tax return shall not be required to be filed by persons whose purchases
from out-of-State vendors do not in total exceed two thousand dollars
($2,000.00) in any calendar year.
[1]
Editor's Note: This tax passed at the rescheduled municipal
election held 6-2-2020.
[Ord. No. 1420 §1, 6-15-2005; Ord. No. 1869, 6-26-2018]
The City of Platte City, Missouri, is hereby authorized to impose
a sales tax of three-eighths of one percent (0.375%) for street improvements
and other transportation purposes. Such tax was set to terminate when
the obligations represented by the City's general obligation bonds
approved by the voters on April 5, 2005, had been paid in full, however,
the extension of this tax at the election held November 6, 2018, continued
the City's existing transportation sales tax used to construct, repair,
operate, improve and maintain streets, roads, alleys, highways, trails
and sidewalks and other transportation purposes in Platte City for
a period of twenty (20) years from the date on which such existing
tax would have otherwise expired.
[Ord. No. 1689 §3, 4-27-2011]
The City of Platte City hereby determines that it will participate
by "opting in" to the provisions of Section 144.049, RSMo., thus exempting
sales of certain clothing, personal computers, certain computer software,
and school supplies that occur within the boundaries of said City
beginning at 12:01 A.M. on the first (1st) Friday in August and ending
at Midnight on the Sunday following from local sales taxes.
[Ord. No. 1610 §§1 — 2, 1-14-2009]
A.
The
City of Platte City hereby determines that it will participate in
the provisions of Section 144.526, RSMo., 2008, from exempting sales
tax of certain energy star certified appliances that occur within
the boundaries of said City beginning at 12:01 A.M. on the nineteenth
(19th) day of April and ending at Midnight on the twenty-fifth (25th)
day of April from local sales taxes.
B.
The
City Clerk is hereby directed to send written notice to the State
of Missouri Department of Revenue as soon as possible, but no later
than March 5, 2009, of the decision to participate in the "Show Me
Green Sales Tax Holiday" by forwarding a cover letter and certified
copy of this Section.
[Ord. No. 849 §§1
— 4, 3-13-1996]
A.
There
is hereby imposed a sales tax in the amount of one-half of one percent
(0.5%) on all retail sales made in the City of Platte City, Missouri,
which are subject to taxation under the provisions of Sections 144.010
— 144.525, RSMo., in addition to all other sales taxes imposed
by law or ordinance.
B.
All
sales taxes collected pursuant to this Section, less the applicable
cost of collection, shall upon payment to the Treasurer of the City
of Platte City, Missouri, be appropriated and expended exclusively
for the acquisition, development, maintenance and improvement of Platte
City parks.
C.
The
City Treasurer for the City of Platte City shall maintain a separate
accounting fund for the receipt and expenditure of the sales tax funds
authorized hereby.
