[CC 1997 §21-10; Ord. No. 1010, 1992]
A.
A tax
for purposes of providing waste water treatment and sewers, Police
protection and general operating expenses and general revenue purposes
is hereby imposed upon all sellers 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 of the Director
of Revenue issued pursuant thereto.
B.
The rate
of the tax shall be one and one-half percent (1½%) (1% general
sales tax and 0.5% capital improvements tax) on the receipts from
the sale at retail of all tangible personal property or taxable services
at retail within the City of Branson West, Missouri, to the extent
such property and taxable services are subject to taxation by the
State of Missouri under the provisions of Sections 144.010 to 144.510,
RSMo. The tax shall become effective as provided in Section 94.510.4,
RSMo., and shall be collected pursuant to the provisions of Sections
94.500 to 94.570, RSMo.
[1]
State Law References — For similar provisions, §§94.500
to 94.570, RSMo.
[CC 1997 §21-11; Ord. No. 1124 §§1 — 2, 5-21-1996]
A.
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 one and one-half percent (1½%). 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City sales tax is repealed or the rate thereof is reduced or raised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repealed, reduced or raised by the same action repealing, reducing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.
[1]
State Law References — Similar provisions, §§94.500
— 94.570, 144.600 — 144.763, RSMo.
[Ord. No. 1224, 12-15-1998; Ord. No. 1271 §§1,
5 — 6, 1-13-2004]
A.
Pursuant
to the authority granted by and subject to the provisions of Sections
94.700 to 94.755, RSMo., a tax for purposes of providing transportation
capital improvements, services and maintenance and related expenditures
is hereby imposed upon all sellers 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 144.525, RSMo., and the rules and regulations of the Director
of Revenue issued pursuant thereto. The rate of the tax shall be one-half
percent (½%) on the receipts from the sale at retail of all
tangible personal property or taxable services at retail within the
City of Branson West, Missouri, if such property and taxable services
are subject to taxation by the State of Missouri under the provisions
of Sections 144.010 to 144.525, RSMo. The tax shall become effective
as provided in Section 94.705, RSMo., and shall be collected pursuant
to the provisions of Sections 94.700 to 94.755, RSMo., and other applicable
State law.
B.
Upon
passage of said proposition, the City Clerk shall forward to the Director
of Revenue of the State of Missouri by United States certified or
registered mail:
1.
A certified
copy of this Section,
2.
A copy
of the abstract of the votes cast on the proposition at said election,
and
3.
A map
clearly showing the boundaries of the City. If the boundaries of the
City shall hereafter be changed or altered, the City Clerk shall notify
the Director of Revenue as required by Section 94.705.4, RSMo.
[1]
Note — The transportation tax was initially passed by
the voters at the general election of April 6, 1999. Subsequently,
this tax was extended and approved by the voters at the general election
of April 6, 2004.
[CC 1997 §1-11; Ord. No. 1175, 5-30-1997]
Unless otherwise specified, all debts or obligations due the
City, whether on contract, for services rendered, for court costs
and fines, or for any other purpose may be paid in cash, cashier's
check, money order, or approved check. The City reserves the right
to approve or disapprove of checks for any reason. Any payment of
a City obligation with coin in an amount of five dollars ($5.00) or
more must be rolled in the standard paper rolling devices, or if loose
may be subject to an additional ten percent (10%) service fee. Included
on each roll must be the individual's name and Social Security number
for tracking purposes in the event that the roll should be returned
to the City for being short.
[CC 1997 §1-14]
In addition to any other penalties that might be described herein,
the proper officers of the City shall impose a charge in the amount
charged by the banking institution plus a five dollar ($5.00) administrative
fee for each check that is written to the City for any purpose and
is returned unpaid.
