[R.O. 2006 §140.010; Code 1975 §80.010; CC 1985
§23-1]
A.
In accordance
with the provisions of Sections 94.500 to 94.570, RSMo., there is
hereby imposed upon all sellers a tax for the privilege of engaging
in the business of selling tangible property or rendering taxable
services at retail to the extent and in the manner provided in Sections
144.010 to 144.510, RSMo., and the rules and regulations of the State
Director of Revenue issued pursuant thereto.
B.
The rate of the tax imposed by Subsection (A) is one percent (1%) on the receipts of the sale at retail of all tangible personal property or taxable services at retail within the City, if such property or services are subject to taxation by the State under the provisions of Sections 144.010 to 144.510, RSMo.
C.
The amount
reported and returned to the State Director of Revenue by the seller
shall be computed on the basis of the combined rate of the tax imposed
by Sections 144.010 to 144.510, RSMo., and the tax imposed by this
Section authorized by Sections 94.500 to 94.570, RSMo.
D.
The City
does hereby adopt all the provisions of Sections 94.500 to 94.570,
RSMo., which may be applicable to the levying and collecting of the
tax imposed in this Section.
[R.O. 2006 §140.020; Ord. No. 85.32 §§1 — 3, 11-7-1985]
A.
Pursuant
to the Act, a sales tax at the rate of one-half of one percent (.5%)
is hereby imposed on all persons in the City who are engaged in the
business of selling tangible personal property and taxable services
subject to a sales tax under the provision of Sections 144.010 to
144.510, inclusive, RSMo., as amended (the Sales Tax Law). Said tax
is for the privilege of engaging in such business in the City and
shall be in the manner and to the extent provided in the Sales Tax
Law and the rules and regulations of the Director of Revenue of the
State of Missouri issued pursuant thereto.
B.
All monies
received by the City as a result of said tax shall be deposited by
the City Treasurer, or other authorized City Officer in a Transportation
Trust Fund and shall be expended only in the manner and for the transportation
purposes enumerated in the Act.
C.
The City
Clerk shall, within ten (10) days of the November 5, 1985 election
at which election the one-half (½) transportation sales tax
was approved by the majority of the qualified voters of the City,
forward to the Director of Revenue of the State of Missouri by U.S.
registered or certified mail a certified copy of this Section with
a map clearly showing the boundaries of the City, and said sales tax
shall become effective the first (1st) day of January, 1986, and shall
be levied and collected in the manner provided by the Act.
[R.O. 2006 §140.030; Ord. No. 87.25 §1, 8-20-1987; Ord. No. 07.25 §1, 6-7-2007]
A one-half of one percent (.5%) sales tax shall be imposed on
all retail sales made in Osage Beach, which are subject to taxation
under provisions of Sections 144.010 to 144.525, RSMo., and shall
be used for the purpose of funding capital improvements, including
the operation and maintenance of capital improvements, which may be
funded by issuing bonds which will be retired by the revenues received
from the authorized sales tax or the retirement of debt under previously
authorized bonded indebtedness of the City of Osage Beach Combined
Waterworks and Sewerage System, for such time as deemed necessary
by the Board of Aldermen of the City of Osage Beach.
[R.O. 2006 §140.040; Code 1975 §8.020; CC 1985
§23-2]
There is hereby imposed a sales tax of one percent (1%) on 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 within the
City.
[R.O. 2006 §140.050; Ord. No. 06.01 §1, 2-2-2006]
The City of Osage Beach hereby determines that it will prohibit
the provisions of Section 144.049 RSMo., 2005, from exempting 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 (1st) Friday in August and ending
at Midnight on the Sunday following from local sales taxes.
[Ord. No. 08.12 §1, 6-5-2008]
A.
Any person
who pays a fee, tax or license charge authorized by an ordinance of
the City may protest all or any part of any fee, tax or license charge
paid by filing a protest as set forth in this Section. If no other
procedure is established by law for protesting the fee, tax or license
charge, then a person desiring to pay any fee, tax or license charge
under protest shall, at the time of paying such fee, tax or license
or within seven (7) days thereafter, file with the City Treasurer
a written statement setting forth the grounds on which the protest
is based. The statement shall include the true value of the money
in dispute which is claimed by the person paying such fee, tax or
license charge.
B.
The City
Treasurer shall impound, in a separate fund, all or part of such fee,
tax or license charge which is in dispute. Within thirty (30) days
after the filing of the protest, an administrative hearing officer
appointed by the City Administrator shall hold an administrative hearing
on the protest.
C.
The administrative
hearing officer shall first hear from the person filing the protest
and then hear from the representatives of the City. The rules of evidence
shall not apply in this hearing. The hearing shall be conducted in
an informal manner. The hearing officer shall provide both parties
the opportunity to present evidence and arguments and to rebut and
comment on the evidence and arguments produced by any other party.
D.
Upon the closing of the hearing, the administrative hearing officer shall within thirty (30) days in writing issue findings of fact, conclusions of law and an order upon the validity of the protest. If the protest is ruled valid, the City shall follow the order of the hearing officer as set forth in Subsection (F) below. If the protest is ruled invalid, then any person protesting the payment of the fee, tax or license charge may, within thirty (30) days after filing such ruling, commence an action against the City Treasurer by filing a petition for review and for recovery of the amount protested in the Circuit Court of the County.
E.
If any person so protesting the fee, tax or license charge shall fail to commence an action in the Circuit Court for the recovery of the fee or license charge so protested within the time prescribed in Subsection (D) above, then such protest shall become null and void and of no effect, and the City Treasurer shall then disburse to the proper official the fee, tax or license charge impounded as authorized by the laws of the City.
F.
If a
final decision is rendered holding that the fee, tax or license charge
is invalid, then the City Treasurer shall refund to the person who
protested the fee, tax or license charge the amount of the charge
which was found to be invalid, plus interest at the legal rate of
interest on the sum from the time it was paid to the City.
[Ord. No. 10.37 §1, 8-12-2010]
To correct a manifest injustice the City Administrator may allow an untimely claim submitted under Section 140.060(A) above, however any action authorized by Section 140.060 shall be commenced within five (5) years after the date of the payment of the fee, tax, or license charge protested thereunder, or it is forever barred.