City of Poplar Bluff, MO ARTICLE III Taxation [1]

[1] Cross References — As to city council prohibited from waiving taxes, assessments, §110.070; as to dog licenses, §§205.480 et seq.; as to occupational tax, §§605.180 et seq.; as to utility gross receipts tax, §§615.060 et seq.; as to registration and licensing of motor vehicles, §§380.170 et seq.

State Law References — Taxing powers of city, §§71.610 et seq., RSMo.; taxation in third class cities, §§94.010 et seq., RSMo.

Section 135.110 Use of Facsimile of Mayor's Signature Authorized.

[R.O. 2007 §34-2; Ord. No. 2051 §1, 7-3-1961]

The Mayor, the City Clerk, agents and contractors of the City are hereby authorized to use the facsimile of the signature of the Mayor on any tax bills issued pursuant to Sections 88.811 through 88.861, RSMo.

Section 135.120 City Sales Tax. [1]

[R.O. 2007 §34-3; Ord. No. 3825 §1, 11-19-1970]

There is hereby imposed a City sales tax of one percent (1%) upon the receipts from the sales at retail of all tangible personal property and taxable services at retail in the City which are taxed by the State pursuant to State law. The tax shall be collected as provided by law.

[1] State Law References — Sales tax generally, §§144.010 et seq., RSMo.; city sales tax act, §§94.500 et seq., RSMo.

Section 135.130 Real Estate Tax on Property Within Special Business District. [1]

[R.O. 2007 §34-4; Ord. No. 4069 §§1 — 5, 3-4-1974]

A. District Established. There is hereby established a special business district within the City of Poplar Bluff, Missouri, and the boundaries of said district shall be as shown on Exhibit A, which is attached to and made a part of this Section as if more fully set out herein.

B. Tax Levied. There is hereby imposed, levied and ordered collected a tax on the real estate located within said district in the amount of sixty-five cents ($0.65) on each one hundred dollars ($100.00) assessed valuation, which shall be in addition to all other taxes imposed, levied and collected thereon.

C. Scope. It is hereby ordered that the real property within the special business district No. 1 shall be subject to the provisions of additional tax as provided in Subsection (B) above.

D. Purpose. The additional revenue collected hereby shall be used for the construction and maintenance of a multi-level parking garage to be built within the proposed district and for other and further improvements thereafter determined to be necessary and advisable by the City Council, all of which shall be done within the boundaries of said district.

E. Advisory Board Established. There is hereby created an advisory board to study and make recommendations to the City Council concerning the construction and operation of the district and improvements therein. Said board shall consist of five (5) persons who shall be appointed by the Mayor and approved by the City Council and they shall serve at the pleasure of the City Council.

[1] Editor's Note — The exhibit mentioned in Subsection (A) of Section 135.130 is not included herein but is on file with the City.

Section 135.140 Opt Out of State Imposed Sales Tax Holiday.

[Ord. No. 6862 §1, 3-6-2006]

The City Council of the City of Poplar Bluff 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 the City of Poplar Bluff beginning at 12:01 A.M. on the first (1st) Friday in August and ending at Midnight on the Sunday following from local and State taxes.

Section 135.150 Capital Improvements Tax.

[Ord. No. 5274 §§1 — 2, 4-17-1989; Ord. No. 5825 §1, 8-21-1995]

A. The City Council hereby imposes a one-half of one percent (.5%) sales tax on all retail sales made in the City of Poplar Bluff which are subject to taxation under the provisions of Sections 144.010 — 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 this Section shall be deposited in a special trust fund and shall be used solely for capital improvements for so long as the tax shall remain in effect.

C. Amendments To Capital Improvements Tax.

1. The City Council hereby removes the ten (10) year time limit on the one-half of one percent (.5%) sales tax for capital improvements which was approved by the voters of the City of Poplar Bluff on April 4, 1989.

2. Twelve and one-half percent (12.5%) of the revenues received by the City from such sales tax shall be distributed to the Park and Recreation Department to fund capital improvements or be used by the City to retire indebtedness for which not less than twelve and one-half percent (12.5%) of the principal amount thereof was issued to fund capital improvements for park and recreation purposes.

3. Such sales tax shall further be used for renovation of the public library, construction of a community center, park and recreation facilities, street paving and purchase of equipment for the Police and Fire Departments.

Section 135.160 Tourism Tax.

[Ord. No. 6022 §§1 — 2, 12-15-1997]

A. The City Council of the City of Poplar Bluff hereby imposes a tourism tax of four percent (4%) on the sales, charges or admissions on all hotels, motels, recreational vehicle parks, campground sites and condominium units with the City of Poplar Bluff rented for less than thirty (30) days for the purpose of funding the construction, maintenance and operation of convention and tourism facilities in the City of Poplar Bluff and tourism marketing and promotional purposes in the City of Poplar Bluff.

B. All taxes authorized and collected under Sections 94.870 — 94.881, RSMo., 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 commingled with any other funds of the City. The taxes collected shall be used, upon appropriation by the 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 purposes.

Section 135.170 Sales Tax for Local Parks.

[Ord. No. 6219 §§1 — 2, 11-15-1999]

A. The City Council of the City of Poplar Bluff, Missouri, hereby imposes a one-quarter of one percent (.25%) sales tax on all retail sales made in the City of Poplar Bluff which are subject to taxation under the provisions of Sections 144.010 — 144.510, RSMo., for the purpose of providing funding for local parks.

B. All revenue received by the City from the tax authorized under the provisions of this Section shall be deposited in the park fund to be kept separate and apart from other monies of the City of Poplar Bluff and drawn upon by authenticated vouchers of the Poplar Bluff Parks and Recreation Board.

Section 135.180 Economic Development Sales Tax.

[Ord. No. 6786 §§1 — 3, 5-2-2005]

A. The City Council of the City of Poplar Bluff hereby imposes a one-half of one percent (.5%) sales tax on all retail sales made in the City of Poplar Bluff which are subject to taxation under the provisions of Sections 144.010 — 144.510, RSMo., for the purpose of funding an economic development project to add two (2) lanes to U.S. Highway 67 from Poplar Bluff, Missouri, to Fredricktown, Missouri.

B. All revenues received by the City from the tax authorized under the provisions of this Section shall be deposited in a special trust fund and shall be used solely for said economic development project for so long as the tax shall remain in effect.

C. The tax authorized by the Section shall become effective on the second (2nd) calendar quarter following the passage of the sales tax proposal, and shall terminate upon the payment of all obligations issued to finance costs of the project.