[Ord. No. 33 §§1 — 7, 6-5-1986]
A. 
A tax is hereby levied and imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable service at retail within the City of Cottleville to the extent and in the manner provided in Sections 144.010 to 144.510, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto.
B. 
The rate of sales tax 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 of Cottleville if such property and services are subject to taxation by the State of Missouri under provisions of Sections 144.010 to 144.510, RSMo.
C. 
The amount reported and returned to the Director of Revenue by the seller shall be computed on the basis of the combined rate of the tax imposed by Sections 144.010 to 144.510, RSMo., and the tax imposed pursuant to this Chapter.
[Ord. No. 806 §§1 — 3, 1-12-2006]
The City of Cottleville, Missouri, hereby imposes a sales tax of one-half cent (½¢) for the purpose of funding capital improvements, including park improvements, a Police facility and a City Hall.
[1]
Editor’s Note: Former Section 130.140, Opt Out of State Imposed Sales Tax Holiday, as adopted by Ord. No. 814 §§1 — 2, 2-2-2006, was repealed 5-28-2008 by Ord. No. 1088 §1, reinstating the City’s participation in the State imposed sales tax holiday.
[1]
Editor's Note: Former Section 130.145, Show Me Green Sales Tax Holiday, was repealed 8-24-2022 by Ord. No. 2028. Prior history includes Ord. No. 1067.
[Ord. No. 1318 §1, 5-16-2013]
A. 
The City of Cottleville, Missouri, hereby imposes 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, RSMo., as amended. The tax authorized by this Section shall be in addition to any and all other sales taxes imposed and allowed by law. All revenue received by the City from the tax imposed under the provisions of this Section shall be used to provide funding for stormwater control and local parks within the City, provided that such revenue may be used for local parks outside the City if the City is engaged in a cooperative agreement pursuant to Section 70.220, RSMo.
B. 
Pursuant to Section 644.032.3, RSMo., as amended, there is hereby created a Special Parks and Stormwater Control Trust Fund of the City of Cottleville, and all revenue received by the City from the sales tax imposed pursuant to this Section shall be deposited in such fund and used for the purposes set forth in Subsection (A) above. Notwithstanding the foregoing, any funds in such Special Parks and Stormwater Control Trust Fund which are not needed for current expenditures may be invested by the Board of Aldermen in accordance with applicable laws relating to the investment of other municipal funds.
[1]
Editor's Note: This sales tax was approved by the qualified voters of the City at an election held 4-2-2013.