[Ord. No. 957 §1, 5-21-1979; Ord. No. 1113, 10-18-1982]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.550, RSMo., 1969, a tax for the benefit of
the City 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., 1969, and the rules and regulations
of the Director Revenue issued pursuant thereto. The rate of the tax
shall be one percent (1%) on the receipts from the sale and retail
of all tangible personal property or taxable services at retail within
the City of Pleasant Valley, 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., 1969. Sales tax upon the sale
and delivery of residential and domestic utility service within the
City of Pleasant Valley, Missouri, shall be exempted. These utilities
are defined to include water, gas and electric service. This exemption
is pursuant to Sections 144.010 to 144.525, RSMo., 1979.
[Ord. No. 3272, 8-29-2017]
A. That upon the first (1st) day of January of each year all unpaid
City taxes shall become delinquent and the taxes upon Real Property
are hereby made lien thereon.
B. That the penalty on all delinquent tax bills shall be three percent
(3%) for the first (1st) month and one percent (1%) additional each
month thereafter, with a maximum of twelve percent (12%).
[Ord. No. 1754 §1, 2-6-1995]
A City sales tax for transportation purposes at the rate of
one-fourth of one percent (0.25%) on the receipts from all retail
sales of all tangible personal property or taxable services at retail
within the City, such property and services being subject to taxation
by the State of Missouri under the provisions of Sections 144.010
to 144.525, RSMo., and the rules and regulations of the Director of
Revenue of the State of Missouri issued pursuant thereto, is hereby
imposed.
[Ord. No. 2475 §§1 —
4, 8-19-2002]
The City of Pleasant Valley, Missouri, hereby imposes a sales
tax of one-quarter of one percent (0.25%) for the purpose of providing
additional revenues to fund the operations of the Municipal Fire Department
of the City.
[Ord. No. 2642 §2, 1-19-2004; Ord. No. 2654 §1, 4-20-2004; Ord. No. 2658 §1, 5-3-2004]
The City of Pleasant Valley, Missouri, hereby imposes a sales
tax of one percent (1%) for the purpose of providing additional revenues
to the general fund of the City.
[Ord. No. 3488, 12-19-2022]
A sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult use marijuana sold in the City of Pleasant Valley, Missouri, as authorized by Article
XIV, Section 2.6(5) of the Missouri Constitution, is hereby imposed. The tax imposed hereunder shall be in addition to any and all other sales taxes allowed by law.