[Ord. No. 369 §1, 1-17-1977; Ord. No. 374 §1, 4-11-1977; Ord. No. 680 §1, 4-16-2001]
A. 
A City Sales Tax, at the rate of 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 Scott City, Missouri, is hereby imposed on all sellers within the City of Scott City, Missouri, 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 — 144.525, RSMo., as amended, and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.
B. 
Such City Sales Tax is hereby imposed, levied, submitted to the voters and shall be collected now that the voters have approved said tax by majority vote on April 5, 1977, all subject to and in the manner provided by the City Sales Tax Act of the State of Missouri, as provided in Sections 94.500 — 94.550, RSMo., as amended, and all such tax received by the City of Scott City shall be placed in the General Fund for general municipal expenses and uses.
C. 
All persons who do not pay their City sales tax through the State of Missouri shall file with the City Clerk a quarterly statement of gross receipts of such person or entity for the quarter immediately preceding the date of statement, clearly showing the gross receipts as calculated from the sale of tangible personal property or tangible services at retail as defined by Chapter 144 of the Missouri Statutes. Such statement shall be verified by affidavit of an individual person or, in the case of a firm or corporation, by the principal officer thereto. At the time of the filing of the monthly statement required, the person or entity shall pay the City the sales tax required under this Section.
[Ord. No. 492 §1, 8-21-1995; Ord. No. 502 §1, 11-20-1995]
The City of Scott City, Missouri, hereby imposes a one-half of one percent (.5%) sales tax on all retail sales made within the City limits of Scott City, Missouri, which are subject to taxation under the provisions of Section 144.010 to 144.525, RSMo., for the purpose of street paving and improvement.
[Ord. No. 602 §1, 6-1-1998; Ord. No. 754 §1, 5-17-2004; Ord. No. 765 §§1 — 3, 9-7-2004; Ord. No. 900 §1 — 2, 8-16-2010; Ord. No. 1174, 1-21-2020[1]; Ord. No. 1192, 6-15-2020]
The City of Scott City, Missouri, does hereby impose a one-fourth of one percent (.25%) sales tax on all retail sales made within the City limits of Scott City, Missouri, which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo., for the purpose of funding capital improvements. This existing sales tax is hereby extended through March 31, 2031.
[1]
Editor's Note: This tax passed at the delayed municipal election on 6-2-2020.
[Ord. No. 1262, 12-6-2021[1]]
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 equal to the total local sales tax in effect. 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.
[1]
Editor's Note: This tax was passed by a majority of the electorate on 11-7-2022.
[Ord. No. 1304, 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 Scott City, 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 passed by a majority of the electorate on 4-4-2023.