[Ord. No. 5.108 §§1 — 3, 5, 5-2-1980]
A. There
is hereby imposed upon all sellers a tax for the privilege of engaging
in the business of selling tangible personal property or rendering
tangible services at retail in the City of Weston, Missouri, under
the provisions of Sections 94.500 to 94.550, RSMo.
B. The
City sales tax shall be imposed and collected 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.
C. The
rate of taxation hereby imposed is one percent (1%).
[Ord. No. 5.114 §1, 1-12-1998]
A transportation sales tax at the rate of one-half of one percent (.5%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Weston, Missouri, which are subject to sales tax under the provisions of Sections 144.010 to 144.525, RSMo., is hereby imposed on all sellers within the City of Weston, Missouri. The tax is for the privilege of engaging in such business and is imposed at the above stated rate in the manner and to the extent as provided in Sections 144.010 to 144.525, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The amount reported and returned to the Director of Revenue by the sellers shall be computed on the basis of the combined rate of tax imposed by Sections 144.010 to 144.525, RSMo., the tax imposed by Section
135.010, as authorized by Sections 94.500 to 94.550, RSMo., and the tax imposed herein as authorized by Sections 94.700 to 94.755, RSMo.
[Ord. No. 5.138 §1, 1-12-2004]
A tourism sales tax at the rate of three-eighths of one percent (⅜ of 1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Weston, Missouri, which are subject to sales tax under the provisions of Sections 144.010 to 144.525, RSMo., is hereby imposed on all sellers within the City of Weston, Missouri. The tax is for the privilege of engaging in such business and is imposed at the above stated rate in the manner and to the extent as provided in Sections 144.010 to 144.525, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The amount reported and returned to the Director of Revenue by the sellers shall be computed on the basis of the combined rate of tax imposed by Sections 144.010 to 144.525, RSMo., the tax imposed by Section
135.010 as authorized by Sections 94.500 to 94.550, RSMo., the tax imposed by Section
135.020 as authorized by Sections 94.700 to 94.755, RSMo., and the tax imposed herein as authorized by Section 67.2030, RSMo.
[Ord. No. 7.546 §§1 — 2, 6-10-1996]
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
is imposed for the privilege of storing, using or consuming within
the City any articles of tangible personal property. This tax does
not apply with respect to the storage, use or consumption of any article
of 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 tax shall be one percent (1%). 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.
[Ord. No. 7.552 §§1 — 3, 12-13-2010]
A. A capital improvement sales tax at the rate of one-half (½) 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 of Weston, Missouri, which are subject to sales tax under the provisions of Sections 144.010 to 144.525, RSMo., shall be hereby imposed on all sellers within the City of Weston, Missouri. The tax is for the privilege of engaging in such business and is imposed at the above-stated rate, in the manner and to the extent as provided in Section 94.577, RSMo., and Sections 144.010 to 144.525, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The amount reported and returned to the Director of Revenue by the sellers shall be computed on the basis of the combined rate of tax imposed by Sections 144.010 to 144.525 RSMo., the tax imposed by the City of Weston Municipal Code, Chapter
135, Section
135.010, as authorized by Sections 94.500 to 94.550, RSMo.; Section
135.020 as authorized by Sections 94.700 to 94.755, RSMo.; Section
135.030 as authorized by Section 67.2030, RSMo.; and the tax imposed herein, as authorized by Section 94.577, RSMo.
B. Such capital improvement sales tax is hereby imposed, levied and
submitted to the voters and shall be collected, if approved by said
voters, all subject to and in the manner provided by the Statutes
of the State of Missouri, and all such tax received by the City of
Weston shall be placed in a Special Revenue Fund and shall be used
solely for capital improvements, including the construction, operating
and maintenance of capital improvements, for so long as the tax shall
remain in effect.
C. Such capital improvement sales tax shall not be effective unless
approved by a majority of the votes cast by the qualified voters voting
thereon at an election to be held on Tuesday, April 5, 2011.