City of Osage Beach, MO
Camden County
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Table of Contents
Table of Contents

Section 140.010 General Sales Tax.

[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.

Section 140.020 Sales Tax Imposed For Transportation Purposes.

[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.

Section 140.030 Capital Improvements.

[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.

Section 140.040 Sales Tax On Utilities.

[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.

Section 140.050 Sales Tax Holiday.

[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.

Section 140.060 Procedure To Protest Payments of Fees, Taxes and License Charges.

[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.

Section 140.070 Period of Limitations On Procedure To Protest Payments of Fees, Taxes and License Charges.

[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.