[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.
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.
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.