[R.O. 1992 § 170.280; Ord. No. 3846 §§ 1-4, 4-5-1971; Ord. No. 7230, 6-15-1992]
A. 
Levied—Rate.
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 taxable services for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail in the City.
2. 
The tax provided for in this Section is imposed to the extent and in the manner provided in Sections 144.010 to 144.510, RSMo., and the rules and regulations of the Director of Revenue of the State, issued pursuant thereto.
B. 
Disposition Of Revenue. All revenues collected and received by the City from the tax imposed by this Section shall be deposited in the City Treasury to the credit of the General Revenue Fund.
C. 
Effective Date. The tax provided for in this Section shall become effective on April 1, 1971.
D. 
Records—Expenditure Of Funds.
1. 
The sales tax levied herein received by the City from the State Treasurer shall be deposited in the General Revenue Fund and the Finance Director and City Treasurer shall keep accurate records of the amount of money in the General Fund derived from the City sales tax.
2. 
It is intended that this Section not be in conflict with the other provisions of this Section. If there is held to be a conflict between any provisions of this Section and the provisions above referred to, or if this Section is held to be invalid in whole or in part, other provisions of this Section shall govern.
[R.O. 1992 § 170.290; Ord. No. 6672 §§ 1-3, 4-17-1989; Ord. No. 17-11787, 12-4-2017]
A. 
Effective July 1, 2018, there shall hereafter be imposed a sales tax of one-half of one percent (1/2 of 1%) upon all sellers in the City of Washington, Missouri, 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 144.010 to 144.510, RSMo., and the rules and regulations promulgated thereunder.
B. 
The amount reported and returned to the Director of Revenue shall be computed on the basis of the combined rate of tax imposed by Sections 144.010 to 144.510, RSMo., and the tax imposed by this Section, plus any amounts imposed under other provisions of law.
C. 
The sales tax imposed by this Section shall terminate on June 30, 2026, without further action by the City Council of the City of Washington, Missouri.
[R.O. 1992 § 170.300; Ord. No. 6673 §§ 1-4, 4-17-1989; Ord. No. 17-11787, 12-4-2017]
A. 
The City Administrator, City Collector, Finance Director and City Clerk are hereby authorized and directed to establish a special trust fund for the deposit of all monies collected in the City of Washington, Missouri, from the one-half of one percent (1/2 of 1%) sales tax for capital improvements established by Section 140.270.
B. 
All revenue from this sales tax shall be deposited in the special trust fund created herein, and shall be used solely for capital improvements for so long as the tax shall remain in effect.
C. 
Once the tax imposed by Section 140.270 is abolished or terminated by any means, all funds remaining in this special trust fund shall be used solely for the maintenance of the capital improvements made with the revenues raised by the said tax.
D. 
Any funds in the special trust fund which are not needed for current expenditures may be invested by the Council of the City of Washington, Missouri, in accordance with applicable laws relating to the investment of other municipal funds.
[R.O. 1992 § 170.310; Ord. No. 98-8314 §§ 1—2, 1-20-1998]
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 the City.
B. 
The rate of the tax shall be two percent (2%). If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City use tax rate shall also be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.
[R.O. 1992 § 170.320; Ord. No. 99-8594 § 1, 5-17-1999; Ord. No. 07-10242 § 1, 5-7-2007]
A. 
Definitions. The terms used herein shall have the meanings ascribed to them in this Section and shall be construed as indicated in this Section.
HOTEL AND MOTEL
Lodging facility for transient guests, including, but not limited to, bed-and-breakfast residences and bed-and-breakfast homestays.
TOURISM TAX
Amount of tax levied, fixed, imposed and ordered collected on the charges for all sleeping rooms paid by the transient guests of hotels and motels situated in the City of Washington, Missouri, pursuant to the provisions of Subsection (B) herein.
TRANSIENT GUEST
A person who occupies a room or rooms in a hotel or motel for thirty-one (31) days or less during a calendar quarter.
B. 
Levy Of Tax. There is hereby levied, fixed, imposed and ordered collected a tax in the amount of five percent (5%) on the charges for all sleeping rooms paid by the transient guests of hotels or motels situated in the City of Washington, Missouri. This tax shall be in addition to any and all taxes imposed by law. Each person engaged in the business of operating a hotel or motel in the City of Washington, Missouri, shall collect the Tourism Tax and shall remit the same to the City Collector on or before the 30th day of the month following the end of the calendar quarter.
C. 
Convention, Visitor And Tourist Center Promotion. All revenues received from the Tourism Tax levied herein shall be utilized by the City of Washington, Missouri, solely for funding a convention and visitors bureau which shall be a general not for profit organization with whom the City has contracted, and which is established for the purpose of promoting the City as a convention, visitor and tourist center. The Tourism Tax shall be stated separately from all other charges and taxes.
D. 
Reports Required. Every person engaged in the business of operating a hotel or motel for transient guests located in the City of Washington, Missouri, shall file with the City Collector prescribed forms giving such information as may be necessary to determine the amounts to which the Tourism Tax shall apply for the calendar quarter to be submitted with the payment to be made in accordance with Subsection (C) hereof.
E. 
Examination Of Books, Records. The City Collector or an authorized representative shall have the right at all reasonable times during business hours to make such examination and inspection of the books and records of the hotel or motel for transient guests as may be necessary to determine the correctness of the reports required by Subsection (D) hereof.
F. 
Penalties For Non-Payment. Any Tourism Tax not paid within thirty (30) days after the last day of each calendar quarter shall be considered delinquent. There is hereby added to a penalty of one percent (1%) and interest of two percent (2%) per month on the unpaid taxes which are considered delinquent until paid. In addition to the penalties provided herein any person subject to the provisions of this Section who fails to collect and remit the Tourism Tax, file the prescribed forms or files a false or fraudulent form shall, upon conviction thereof, be punished by a fine not to exceed five hundred dollars ($500.00) or by imprisonment not exceeding ninety (90) days, or by both such fine and imprisonment.
[Ord. No. 05-9713, 1-18-2005]
A. 
There shall hereafter be imposed a sales tax of one-half of one percent (1/2 of 1%) upon all sellers in the City of Washington, Missouri, 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 144.010 to 144.510, RSMo., and the rules and regulations promulgated thereunder.
B. 
The amount reported and returned to the Director of Revenue shall be computed on the basis of the combined rate of tax imposed by Sections 144.010 to 144.510, RSMo., and the tax imposed by this Section, plus any amounts imposed under other provisions of law.
C. 
The sales tax imposed by this Section shall terminate on June 30, 2030, without further action by the City Council of the City of Washington, Missouri.
D. 
All revenue received by the City from the tax authorized under the provisions of this Section shall be deposited in a special trust fund and shall be used solely for transportation purposes, including, but not limited to, payment of the local share of the cost of expanding Highway 100 from Interstate 44 to High Street from two (2) lanes to four (4) lanes. Any funds in the special trust fund required by this Subsection which are not needed for current expenditures may be invested on behalf of the City of Washington, Missouri, in accordance with applicable laws relating to the investment of other municipal funds.