City of Ellisville, MO Article V City Sales Tax [1]

[1] State Law References—City sales tax act, §§94.500 et seq., RSMo.; sales and use tax generally, ch. 144, RSMo.

Section 140.150 City Sales Tax Levied — Amount.

[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.

Section 140.160 Storm Water Control Sales Tax.

[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.

Section 140.165 Local Parks Sales Tax.

[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.

Section 140.170 Compliance With State Law and Rules and Regulations.

[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.

Section 140.180 Deposit of Revenue.

[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.

Section 140.190 Agreement To Join Missouri Department of Revenue in Lawsuits For Collection of Local and State Sales Tax.

[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.