[R.O. 2012 §140.010; CC 1992 §21-1]
All City taxes on property, real and personal, shall be delinquent
if not paid on or before December thirty-first (31st) of the same
year.
[R.O. 2012 §140.020; CC 1992 §21-2]
Property taxes, after becoming delinquent, shall bear the same
rate of interest and the same penalties as now provided by law for
State and County taxes and shall be collectible in the same way.
[R.O. 2012 §140.030]
Each tract of land in the back tax book, in addition to the
amount of tax delinquent, shall be charged with a penalty of eighteen
percent (18%) of each year's delinquency except that the penalty on
lands redeemed prior to sale shall not exceed two percent (2%) per
month or fractional part thereof.
[R.O. 2012 §140.040; CC 1992 §21-4]
Personal tax bills shall become delinquent on January first
(1st) following the day when the bills are placed in the hands of
the Collector, and suits thereon may be instituted on or after February
first (1st) and within three (3) years from such day.
[R.O. 2012 §140.050; CC 1992 §21-5]
The City is authorized to exercise all powers granted by the
State relative to taxation, including Chapters 88 and 94, RSMo.
[R.O. 2012 §140.060; CC 1992 §21-6; Ord. No. 1381 §1, 3-1-1971]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.510 — 94.550, RSMo., a tax for 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 — 144.525, RSMo., and the rules and regulations
of the Director of Revenue issued pursuant thereto. The rate of the
tax shall be one percent (1%) on the receipts from the sale at retail
of all tangible personal property or taxable services at retail within
the City, if such property and taxable services are subject to taxation
by the State under the provisions of Sections 144.010 — 144.525,
RSMo. The tax shall become effective as provided in Section 94.510,
RSMo., and shall be collected pursuant to the provisions of Sections
94.500 — 94.550, RSMo.
[R.O. 2012 §140.070; CC 1992 §21-11; Ord. No. 1766 §1, 4-13-1987]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.700 — 94.755, RSMo., a transportation tax for
revenue within the Street Maintenance Department purposes, as outlined
in Sections 94.700, et seq., RSMo., is hereby imposed upon all sellers
for the privilege of engaging in the business of selling tangible
personal property or rendering taxable service at retail, to the extent
and in the manner provided in Section 144.010 — 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 (0.5%) on the
receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City limits, if such property
and taxable services are subject to taxation by the State.
[R.O. 2012 §140.080; Ord. No. 2221 §1, 6-12-1995]
There shall be collected a one-fourth of one percent (0.25%)
capital improvement sales tax on all retail sales within the City
of Union, Franklin County, Missouri, which are subject to taxation
under the provisions of Section 144.010 to 144.525, RSMo., 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 revenue received from sales tax.
[R.O. 2012 §140.090; Ord. No. 2949 §§1 — 3, 1-10-2005]
A.
There
is hereby imposed a sales tax in the amount of one-fourth cent (¼¢)
on all retail sales made in the City which are subject to taxation
under the provisions of Sections 144.010 to 144.525, inclusive, RSMo.,
as amended, for the purpose of paying the costs of acquiring, constructing,
improving and extending the City's combined waterworks and sewerage
system.
B.
The
imposition of said sales tax became effective as provided by law upon
approval thereof by a majority of the votes case on the proposition
by the qualified voters of the City voting thereon at the April 5,
2005 election.
[Ord. No. 4565,[1] 1-9-2023; Ord. No. 4603, 5-8-2023]
A sales tax at the rate of three percent (3%) on all tangible
personal property retail recreational sales of adult-use marijuana
sold in the City of Union, Missouri, as authorized by Article XIV,
Section 2.6(5) of the Missouri Constitution, is hereby imposed. The
tax imposed hereunder shall be in addition to any and all other sales
taxes allowed by law.
[1]
Editor's Note: This ordinance was approved by a majority of
those voting at the general municipal election held on 4-4-2023.
[Ord. No. 4565,[1] 1-9-2023]
A sales tax at the rate of two percent (2%) on all tangible
personal property retail medical sales of adult-use marijuana sold
in the City of Union, Missouri, as authorized by the Missouri Constitution,
is hereby imposed. The tax imposed hereunder shall be in addition
to any and all other sales taxes allowed by law.
[1]
Editor's Note: This ordinance was approved by a majority of
those voting at the general municipal election held on 4-4-2023.
