[R.O. 2005 §25-101; CC 1997 §25-101.1]
A sales tax at the rate of one percent (1%) on the receipts
from the sale at retail of all tangible personal property and taxable
services at retail within the City is hereby levied and imposed upon
all persons selling or furnishing tangible personal property or rendering
services for the privilege of engaging in the business of selling
tangible personal property or rendering taxable services at retail
in the City.
[R.O. 2005 §25-101; CC 1997 §25-101.2]
A sales tax at the rate of one-half of one percent (.5%) on
all local retail sales subject to taxation under the provisions of
Sections 144.010 to 144.525, RSMo., is hereby levied and imposed to
provide funding for storm water control. The Director of Budget and
Finance is hereby directed to account to the Council monthly the amounts
generated by this tax and to transfer said amount from the General
Revenue Fund to a new fund to be known as "Storm Water Control Sales
Tax Trust Fund". All expenditures of funds shall only be by an appropriation
act of the Council and solely for the purposes of storm water control.
[Ord. No. 2789 §1, 8-16-2006]
There is hereby established a sales tax of one-quarter of one
percent (.25%) on all taxable retail sales occurring with the City
of Ellisville, for the purposes of funding local parks as authorized
under Section 644.032, RSMo.
[R.O. 2005 §25-102; CC 1997 §25-102]
The tax provided for in this Article is imposed to the extent
and in the manner provided in Sections 144.010 through 144.510, RSMo.,
and the rules and regulations of the Director of Revenue of the State
issued pursuant thereto.
[R.O. 2005 §25-103; CC 1997 §25-103]
All revenues collected and received by the City from the tax
imposed by this Article shall be deposited in the City Treasury to
the credit of the General Revenue Fund.
[R.O. 2005 §25-104; CC 1997 §25-104]
The Mayor of the City of Ellisville is hereby authorized to
execute a standard agreement with the Department of Revenue of the
State of Missouri agreeing to join in any and all lawsuits as party
plaintiff against delinquent accounts for collection of State and
local sales taxes.