[R.O. 1993 § 140.620; Ord. No. 1675 § 1, 5-24-1972]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.570, 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 same 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 shall be one percent (1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within Charleston, 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. The tax shall become effective as provided in Subsection (4) of Section 94.510, RSMo., and shall be collected as provided in said Sections 94.500 to 94.570, RSMo.
[Ord. No. 2902 §§ 1, 5, 5-9-2017]
A. 
Pursuant to Section 94.577, RSMo., the City of Charleston, Missouri, hereby imposes a sales tax of five-tenths percent (0.5%) on all retail sales made within 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 as defined in said statute. The sales tax shall be in addition to any and all other sales taxes authorized by law. All revenue received from such tax shall be deposited into a special trust fund and shall be used solely for capital improvements, including operation and maintenance of capital improvements as required by Section 94.577(3), RSMo.[1]
[1]
Editor's Note: This tax was approved by votes at election.
B. 
Director Of Revenue To Collect Tax. As provided in Section 94.577(5), RSMo., the Missouri Director of Revenue shall perform all functions incident to the administration, collection, enforcement, and operation of the tax in the same manner as provided in Sections 94.500 to 94.550, RSMo., and the Director of Revenue shall collec,t in addition to the sales tax for the state of Missouri, the additional tax authorized under the authority of this ordinance and Section 94.577, RSMo. The tax shall be collected and reported upon such forms and under such administrative rules and regulations as may be prescribed by the Director of Revenue.
[R.O. 1993 § 140.630; Ord. No. 1962 §§ 1-2, 9-11-1979]
The municipal sales tax on all sales of metered water service, electricity, electrical current, natural gas, artificial or propane gas, wood, coal, or home heating oil used for non-business, non-commercial or non-industrial purposes heretofore imposed within the corporate limits of the City of Charleston, Missouri, is hereby reimposed. The rate of taxation shall be, as heretofore imposed, one percent (1%).
[R.O. 1993 § 140.640; Ord. No. 2094 § 1, 1-27-1986]
Pursuant to the authority granted by and subject to the provisions of Sections 94.700 to 94.750, RSMo., a tax for transportation purposes, as defined by Section 94.700(9), hereby is imposed upon all sellers for the privilege of engaging in the businesses of selling tangible personal property by 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, together with all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil used for non-business, non-commercial or non-industrial purposes (all being residential utilities) as authorized and provided by Section 144.250(2), RSMo. The rate of the tax shall be one-half percent (0.5%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail, including residential utilities, within the City of Charleston, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.510, RSMo., and subject to taxation by the City as provided by law.
[Ord. No. 3014, 8-19-2021; Ord. No. 3022, 11-16-2021]
A. 
Pursuant to the authority granted by, and subject to, the provisions of Sections 144.600 through 144.761, 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 two percent (2%). If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City use tax rate also shall be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.
[R.O. 1993 § 140.650; Ord. No. 2094 § 4, 1-27-1986]
All monies received by the City attributable to one-half percent (0.5%) sales tax for transportation purposes shall be deposited by the City Treasurer in a separate special fund to be known as the "City Transportation Trust Fund." All monies deposited in said trust fund shall be appropriated and disbursed only for transportation purposes as defined by Section 94.700(9), RSMo., and in compliance with Sections 94.700 to 94.750, RSMo.
[R.O. 1993 § 140.655; Ord. No. 2604 §§ 1 — 2, 6-13-2006]
A. 
Sales Tax Holiday. The City Council of the City of Charleston, Missouri, hereby determines that the City will participate in and opt in provisions of Section 144.049, RSMo., 2005, so as to exempt from local sales tax all sales of certain clothing, personal computers, certain computer software and school supplies that occur within the boundaries of said City beginning at 12:01 A.M. on the first Friday in August and ending at 12:00 Midnight on the Sunday immediately following, commencing in August, 2006.
B. 
Notice To Department Of Revenue. The City Clerk hereby is directed to send written notice of the City's decision to opt in and participate in the "Sales Tax Holiday" by forwarding a cover letter and certified copy of this ordinance to the Missouri Department of Revenue as soon as possible, but not later than June 15, 2006.
[Ord. No. 2852 §§ 1, 4, 4-14-2015]
A. 
Tax On Diesel Fuel Sales, Subject To Voter Approval. The City Council hereby imposes a tax of two cents ($0.02) per gallon on diesel fuel only used for propelling motor vehicles sold by fuel vendors within the City limits of Charleston, Missouri, the proceeds of which shall be used solely for the construction, reconstruction, maintenance, repair, policing, signing, lighting and cleaning roads and streets and for payment and interest on indebtedness incurred on account of road and street purposes; provided, however, that said tax is approved by a two-thirds (2/3) majority of the qualified voters of the City casting ballots at a special municipal election to be held on August 4, 2015.[1]
[1]
Editor's Note: This tax was approved by votes at election.
B. 
Collection Of Tax. If the imposition of said tax is approved by a two-thirds (2/3) majority of the qualified voters of the City of Charleston casting ballots at said special election, then the two cents ($0.02) per gallon tax on diesel fuel only sold at fuel vendors within the City limits of Charleston, Missouri, will take effect on October 1, 2015. Thereafter, all fuel vendors within the City limits shall file monthly written reports with the City Collector accurately revealing the number of gallons of diesel fuel sold for that month and simultaneously submit to City Collector payment in the amount of two cents ($0.02) per gallon of diesel fuel sold. The monthly reports and fuel tax payments shall be due not later than thirty (30) days after the end of each month. City will have the right to periodically audit the reporting of gallons of diesel fuel sold by fuel vendors along with the associated payment related to those reported gallons sold. The City Collector, City Manager and Mayor are authorized to take all actions on behalf of the City necessary or convenient to enforce the collection of said tax.