[CC 1983 §25-60; Ord. No. 469 §1, 10-25-1973]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.550, RSMo., a tax for general revenue purposes
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., and the rules and regulations of the Director
of Revenue issued pursuant thereto. The rate of the tax bill shall
be one percent (1%) on the receipts from the sale at retail of all
tangible personal property or taxable services at retail within the
City if such property and taxable services are subject to taxation
by the State under the provisions of Sections 144.010 to 144.525,
RSMo. The tax shall become effective and shall be collected pursuant
to the provisions of Sections 94.500 to 94.550, RSMo.
[CC 1983 §25-62; Ord. No. 471 §§1 — 2, 11-19-1973]
A.
All
revenues derived from the City sales tax shall be set aside as collected
and shall be deposited in a fund hereby created and designated the
"Sales Tax Revenue Fund" of the City. Such revenues shall be deposited
and held in a bank account separate from all other bank accounts of
the City.
B.
The
City Council shall disburse and expend monies from such special fund
only for capital expenditures and capital improvements, specifically
listed below, to-wit:
[CC 1983 §25-61; Ord. No. 595 §§1 — 2, 10-25-1979; Ord. No. 694 §§2 — 3, 6-19-1989]
A.
An
additional sales tax in addition to any and all other sales taxes
allowed by law shall be imposed on all retail sales made in the City
of Caruthersville which are subject to taxation under the provisions
of Sections 144.010 to 144.525, RSMo., to all sales of metered water
services, electricity, electrical current and natural, artificial
or propane gas, wood, coal, or home heating oil for domestic use.
B.
The
rate of taxation shall be at the rate of one-half of one percent (0.5%).
[Ord. No. 691 §§1 —
2, 5-15-1989]
A.
A City
sales tax for capital improvements at the rate of one-half of one
percent (0.5%) on the receipts from all retail sales within the City
of Caruthersville, Missouri, is hereby 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 Sections 144.010 to 144.525,
inclusive, RSMo. 1986, as amended, and the rules and regulations of
the Director of Revenue of the State of Missouri issued pursuant thereto.
B.
The
City Clerk shall no later than June 30, 1989, forward to the Director
of Revenue of the State of Missouri by United States registered mail
or certified mail:
C.
The
City sales tax for capital improvements hereby imposed shall become
effective on the first (1st) day of July, 1989, and shall be levied
and collected in the manner provided by the Act and shall be used
for the payment of principal of and interest on the capital improvement
sales tax bonds approved by the voters at said election.
D.
Tax Reimposed. Said sales tax is hereby reimposed in the amount of
one-half of one percent (1/2 of 1%) on all retail sales made in the
City which are subject to taxation under the provisions of Sections
144.010 to 144.525, inclusive, of the Revised Statutes of Missouri,
as amended, for the purpose of funding capital improvements, including
the acquisition, construction, furnishing and equipping of a new municipal
library, and to pay the costs of operation and maintenance of capital
improvements.
[Ord. No. 848 § 1, 12-6-1999]
|
The reimposition of said sales tax became effective as provided
by law upon approval thereof by a majority of the votes cast on the
proposition by the qualified voters of the City voting thereon at
the election held April 4, 2000.
|
[Ord. No. 777 §§1 —
7, 12-5-1994; Ord. No.
788 §1, 7-3-1995; Ord. No. 2008-3 §1, 1-22-2008]
A.
There
is hereby imposed a tax on the price paid or charged to any person
for rooms or accommodations paid by transient guests of hotels, motels,
condominium units, campgrounds, and tourist courts situated within
the City at the rate of four percent (4%) of such price paid or charged.
B.
As
used in this Section, the term "hotel", "motel", or "tourist court" means any structure or building,
under one management, which contains rooms, furnished for the accommodation
or lodging of guests, with or without meals being provided, including
bed and breakfast facilities, and kept, used, maintained, or advertised,
or held out to the public as a place where sleeping accommodations
are sought for pay or compensation to transient guests, and the term "campground" means real property, other than State-owned
property, which contains parcels for rent to transient guests for
pay or compensation, which may include temporary utility hook-ups
for use by the transient guests, where such transient guests generally
use tents, recreational vehicles or some other form of temporary shelter
while on rented premises. Shelters for the homeless operated by not
for profit organizations are not a hotel, motel, or tourist court
for the purposes of this Section. As used in this Section, the term "transient guest" means a person who occupies a room or
rooms in a hotel, motel, campground, or tourist court for thirty (30)
consecutive days or less.
C.
Every
retailer, vendor, operator, and other person who sells goods and services
subject to tax under this Section shall be liable and responsible
for the payment of taxes due under this Section and shall return and
remit such taxes within thirty (30) days of the end of each calendar
quarter to the City Collector for the City of Caruthersville, Missouri,
together with such reports and including such information and documentation
as the City Collector may require. The tax imposed hereby shall start
to accrue on July 1, 1995.
D.
All
taxes authorized and collected under this Section 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 political subdivision except
as specifically provided in this Section. The taxes collected may
be used, upon appropriation by the City, for the purpose of constructing,
maintaining or operating convention and tourism facilities, provided
however, that forty percent (40%) of such taxes collected may be transferred
to the City's general revenue fund and thirty-five percent (35%) of
such taxes collected may be used for City capital improvements.
E.
There
is hereby imposed a penalty of one percent (1%) and interest at the
rate of two percent (2%) per month on unpaid taxes which shall be
considered delinquent thirty (30) days after the last day of each
quarter.
F.
The
tax imposed hereunder shall be in addition to any and all other sales
taxes allowed by law.
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 which are
subject to taxation under the provisions of Sections 144.010 to 144.525,
inclusive, RSMo., as amended, for economic development purposes, including,
but not limited to, the construction, extension and improvement of
the City’s combined waterworks and sewerage system. The imposition
of said sales tax shall become effective as provided by law upon approval
thereof by a majority of the votes cast on the proposition by the
qualified voters of the City voting thereon.
[1]
Editor’s Note: This tax was approved by the voters at
an election held 8-7-2018.
[Ord. No. 2023-01, 1-17-2023[1]]
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 Caruthersville, 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.
[1]
Editor’s Note: This tax was approved by a majority of
the electorate at an election held 4-4-2023.
