[CC 1989 §3-31]
Effective October 1, 1972, there is hereby imposed a City sales
tax in the amount of one percent (1%) of the sales price for the benefit
of the City on the receipts from the sale at retail of all tangible
personal property or services at retail within the City which are
subject to taxation by the State of Missouri under the provisions
of Sections 94.500 to 94.550, RSMo.
[CC 1989 §3-32]
Effective April 1, 1986, there is hereby imposed a City transportation
tax in the amount of one-half percent (.5%) of the sales price for
the benefit of the City streets on the receipts for the sale at retail
of all tangible personal property or services at retail within the
City which are subject to taxation by the State of Missouri under
the provisions of Sections 94.500 to 94.570, RSMo.
[CC 1989 §3-33; Ord. No. 6665 §5, 8-24-1992]
It shall be the duty of every person, firm or corporation engaged
in the retail business of selling tangible property or taxable services,
as defined by the laws of the State of Missouri, or retail sales which
are subject to taxation under the provisions of Sections 144.010 to
144.525, RSMo., to add the taxes imposed in this Article to the sales
price and, when added, the combined tax shall constitute a part of
the price and shall be a debt of the purchaser to the retailer until
paid and shall be recoverable at law in the same manner as the purchase
price. The combined rate of the State sales tax and the City sales
taxes shall be the sum of the two (2) rates multiplying the combined
tax rate times the amount of the sale.
[CC 1989 §3-34]
In collecting such tax and in order to avoid fractions of pennies,
the brackets described in Appendix B, Tax Tables, on file in the City
offices and made a part of this Code by reference herein shall be
applicable to all taxable transactions and shall be used in lieu of
those provided in Section 94.500, RSMo.
[CC 1989 §3-35]
The City sales tax is imposed upon all sellers at retail for
the privilege of engaging in the business of selling tangible personal
property or rendering taxable services at retail to the extent and
in the manner provided in Sections 94.500 to 94.550, RSMo. The rules
and regulations of the Missouri Director of Revenue issued pursuant
thereto are hereby adopted and made a part hereof. Such tax, when
collected, is to be paid to the Director of Revenue in the same manner
as provided for in Sections 94.500 to 94.550, RSMo., the provisions
of which are hereby adopted and made a part hereof.
[CC 1989 §3-36]
A.
Such
City sales taxes collected by the Director of Revenue, when remitted
to the City, shall be paid to the City Collector and shall be deposited
in the General Revenue Fund.
B.
Such
transportation sales taxes collected by the Director of Revenue, when
remitted to the City, shall be paid to the City Collector and shall
be deposited in the City Street Fund.
[CC 1989 §3-37]
The City sales tax imposed pursuant to this Article on the purchase
and sale of motor vehicles shall not be collected and remitted by
the seller but shall be collected by the Director of Revenue from
the purchaser at the time application is made for a certificate of
title pursuant to State law.
[CC 1989 §3-38]
Every person owning or holding property in the City on the first
(1st) day of January, including all such property purchased on that
day, shall be liable for the taxes thereon for the same calendar year.
A.
Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.761, RSMo., a use tax for general revenue purposes,
is imposed for the privilege of storing, using or consuming within
the City any article of tangible personal property. This tax does
not apply with respect to the storage, use or consumption of any article
of tangible personal property purchased, produced or manufactured
outside this State until the transportation of the article has finally
come to rest within this City or until the article has become commingled
with the general mass of property of this City.
B.
The
rate of the tax shall be two and one-half percent (2.5%). If any City
sales tax is repealed or the rate thereof is reduced or raised by
voter approval, the City use tax rate also shall be deemed to be repealed,
reduced or raised by the same action repealing, reducing or raising
the City sales tax.
C.
A use
tax return shall not be required to be filed by persons whose purchases
from out-of-State vendors do not in total exceed two thousand dollars
($2,000.00) in any calendar year.
[Ord. No. 6665 §4, 8-24-1992]
A.
Effective
December 1, 1992, there is hereby imposed a City capital improvements
sales tax in the amount of one-half percent (.5%) of the sales price
on all retail sales made within the City of Webb City which are subject
to taxation under the provisions of Sections 144.010 to 144.525, RSMo.,
pursuant to Section 94.577, RSMo., for the purpose of funding capital
improvements, including the operation and maintenance of capital improvements,
and which may include the retirement of debt under previously authorized
bonded indebtedness.
B.
All
revenues received by the City from the tax authorized under this Code
Section shall be deposited in a special trust fund and shall be used
solely for capital improvements, including the operation and maintenance
of capital improvements, for so long as the tax shall remain in effect.
Once the tax authorized by this provision is abolished or terminated
by any means, all funds remaining in the special trust fund shall
be used solely for the maintenance of the capital improvements made
with revenues raised by the tax authorized by this Code Section. Any
funds in the special trust fund which are not needed for current expenditures
may be invested by the City Council in accordance with applicable
laws relating to the investment of other municipal funds.
C.
This
capital improvement sales tax is imposed in addition to all other
sales taxes imposed by the City.
[Ord. No 7028 §1, 5-20-02]
There is hereby imposed a sales tax in the amount of one-eighth
of one percent (0.125%) on the receipts from all retail sales or taxable
services at retail within the City of Webb City, Missouri, upon all
sellers within the City for the privilege of engaging in the business
of selling tangible personal property or rendering taxable services
at retail to the extent and in the manner provided by Sections 144.010
to 144.525, RSMo., and the rules and regulations of the Director of
Revenue of the State of Missouri issued pursuant thereto. Such tax
may be used for the purpose of funding capital improvements, including
the renovation and expansion of the existing Webb City Public Library.
[Ord. No. 23-020, 6-23-2023[1]]
There is hereby established a sales tax in the amount of three percent (3%) on all tangible personal property retail sales of adult-use marijuana under the provisions of Article XIV, Section 2.6(5) of the Missouri Constitution, within the City of Webb City.
[1]
Editor's Note: This tax was passed by a majority of the electorate
4-4-2023.
