[CC 1991 §135.080; CC 1970 §19-38; Ord. No. 407 §1, 1-18-1971]
A sales tax at the rate of one percent (1%) on the receipts
from the sale at retail of all tangible personal property and taxable
services at retail within the City is hereby levied and imposed upon
all persons selling or furnishing tangible personal property or rendering
services for the privilege of engaging in the business of selling
tangible personal property or rendering taxable services at retail
in the City.
[CC 1991 §135.090; CC 1970 §19-39; Ord. No. 407 §2, 1-18-1971]
The tax provided for in this Article is imposed to the extent
and in the manner provided in Sections 144.010 to 144.525, RSMo.,
and the rules and regulations of the Director of Revenue of the State
issued pursuant thereto.
[CC 1991 §135.100; CC 1970 §19-40; Ord. No. 407 §3, 1-18-1971]
All revenues collected and received by the City from the tax
imposed by this Article shall be deposited in the City Treasury to
the credit of the General Revenue Fund.
[Ord. No. 760 §1, 6-12-1995; Ord. No. 763 §1, 9-11-1995]
A.
There
is hereby established a sales tax in the amount of one-half of one
percent (.5%) on all retail sales made in the City of Pine Lawn, Missouri
(the "City"), which are subject to taxation under the provisions of
Sections 144.010 to 144.525, RSMo., for the purpose of funding capital
improvements, including the operation and maintenance of capital improvements.
B.
It
is hereby established that the City of Pine Lawn selects Option 2
of Subsection (4) of Section 1 of H.B. 607 to receive the established
percentage ratio passed on population of the sales taxes in the amount
of one-half of one percent (.5%) on all retail sales made in the City
of Pine Lawn which are subject to taxation under the provisions of
Sections 144.010 to 144.525, RSMo., for the purpose of funding capital
improvements, including the operation and maintenance of capital improvements.
[Ord. No. 776 §§1 —
3, 6-4-1996]
A.
Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.757, 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 one-half of one percent (.5%). 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.
C.
Pursuant
to Section 144.757, RSMo., the use tax revenue shall be distributed
pursuant to Subsection (4) of Section 94.890, RSMo. The municipality
shall select one (1) of the distribution options permitted in Subsection
(4) of Section 94.890, RSMo., for distribution of all municipal use
taxes.
[Ord. No. 801 §1, 5-11-1998; Ord. No. 2010-33 §1, 9-15-2010]
A.
The
City of Pine Lawn, Missouri, now hereby imposes the sales tax of one-half
of one percent (.5%) on all retail sales made in the City of Pine
Lawn, Missouri, for the purpose of providing funding for stormwater
control and local parks.
B.
Park
and stormwater funds collected from the half-cent (½) sales
tax within the City may be used for municipal park activities, such
as concerts in the park, City picnics, and festivals.
[Ord. No. 2010-10 §1, 3-10-2010]
The City of Pine Lawn, Missouri, hereby sets June thirtieth
(30th) of each year as the deadline for qualified applicants to seek
reimbursement under the City's Senior Citizen Utility Tax Rebate.
