[R.O. 2008 §§120.230, 120.232, 120.234; Ord. No. 956, 5-4-1971; Ord. No. 1277, 5-8-1979; Ord. No. 1339, 12-9-1980]
A.
Sales Tax Imposed. From and after the passage of Ordinance
956 and the favorable vote of a majority of the votes cast on the
proposal by the qualified voters of the City of Olivette voting thereon,
there shall be imposed upon all sellers a sales tax, at the rate of
one percent (1%), for the privilege of engaging in the business of
selling tangible personal property or rendering taxable services at
retail within the City of Olivette 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.
Collection. The sales tax herein provided shall become effective
and shall be collected as provided in Sections 94.500 to 94.570, inclusive,
RSMo., and shall be subject to all of the provisions of said Sections
94.500 to 94.570, RSMo.
C.
Group A Designation. The City of Olivette is hereby transferred
from Group B to Group A for the purpose of distribution of funds in
the County Sales Tax Trust Fund.
[R.O. 2008 §§120.310, 120.320; Ord. No. 2094, 8-14-2001]
A.
Imposed. There is hereby imposed a one-fourth of one percent
(.25%) sales tax on all retail sales within the City of Olivette which
are subject to taxation under the provisions of Sections 144.010 to
144.525, RSMo., as amended, for the purpose of providing revenues
for the operation of the City's Municipal Fire Department. The tax
imposed hereunder shall be in addition to any and all other sales
taxes allowed by law.
B.
Trust Fund. There is hereby established in the Treasury
of the City of Olivette a special trust fund designated as the Fire
Department Operations Sales Tax Special Trust Fund into which shall
be deposited all revenues received by the City from the tax authorized
pursuant to provisions of Section 321.242, RSMo., as amended, and
this Article, which revenues shall be used solely for the operation
of the City's Municipal Fire Department. Any funds in the special
trust fund established pursuant to this Section which are not needed
for current expenditures may be invested by the City in accordance
with applicable laws relating to the investment of other municipal
and County funds.
[R.O. 2008 §§120.410, 120.420; Ord. No. 2102, 1-15-2002]
A.
Imposed. There is hereby imposed a one-half of one percent
(.5%) sales tax on all retail sales within the City of Olivette which
are subject to taxation under the provisions of Sections 144.010 to
144.525, RSMo., as amended for the purpose of providing funding for
local parks and stormwater control within the City. The tax imposed
hereunder shall be in addition to any and all other sales taxes allowed
by law.
B.
Trust Fund. There is hereby established in the Treasury
of the City of Olivette a special trust fund designated as the Local
Parks and Stormwater Control Sales Tax Special Trust Fund into which
shall be deposited all revenues received by the City from the tax
authorized pursuant to provisions of Section 644.032, RSMo., as amended,
and this Article, which revenues shall be used to provide funding
for local parks and stormwater control within the City and as further
provided in Section 644.032, RSMo., as amended. Any funds in the special
trust fund established pursuant to this Section which are not needed
for current expenditures may be invested by the City in accordance
with applicable laws relating to the investment of other municipal
and County funds.
[Ord. No. 1788 §1, 8-10-1993]
There is hereby imposed a sales tax in the amount of one-fourth
of one percent (.25%) on the receipts from the sale at retail of all
tangible personal property or taxable services at retail within the
City of Olivette.
[Ord. No. 1864 §1, 8-22-1995]
A.
Imposed. There is hereby imposed a one-half of one percent
(.5%) sales tax on all retail sales within the City of Olivette which
are subject to taxation under the provisions of Sections 144.010—144.525,
RSMo., for the purposes of funding street maintenance and other capital
improvements, including the operation and maintenance of capital improvements.
The tax imposed hereunder shall be in addition to any and all other
sales taxes allowed by law.
B.
Trust Fund. There is hereby established in the Treasury
of the City of Olivette a special trust fund designated as the Capital
Improvements Sales Tax Special Trust Fund into which shall be deposited
all revenues received by the City from the tax authorized pursuant
to provisions of Section 94.577, RSMo., as amended, and this Article,
which revenues shall be used to provide funding for capital improvements
within the City and as further provided in Section 94.577, RSMo.,
as amended. Any funds in the special trust fund established pursuant
to this Section which are not needed for current expenditures may
be invested by the City in accordance with applicable laws relating
to the investment of other municipal and County funds.
[Ord. No. 2761,[1] 1-10-2023]
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 Olivette, 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 votes
cast by qualified voters at the General Municipal Election held on
4-4-2023.
