[R.O. 2009 § 130.070; R.O. 2007 § 125.200; Ord. No. 624 § 1, 8-14-1975[1]; Ord. No. 3556, 8-21-2019[2]; Ord. No. 3577, 12-17-2019; Ord. No. 3923, 1-9-2024; Ord. No. 3926, 1-17-2024; Ord. No. 3945, 4-11-2024[3]]
A. 
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.570, 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 to 144.510, RSMo., and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto. The rate of the tax shall be two percent (2.00%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Bolivar, Missouri, as such property and services are subject to taxation by the State of Missouri under the provisions of the said Sections 144.010 to 144.510, RSMo. The tax shall become effective as provided in Section 94.510(4), RSMo., and the tax shall be collected as provided in Sections 94.500 to 94.570, RSMo.
B. 
The City does hereby affirm and covenant that, upon receipt of general sales tax revenues at the two percent (2.00%) rate, an amount of general sales tax revenues at three quarters of a percent (0.75%) will be dedicated to the public safety and emergency preparedness of the City, as approved by the citizens of the City.
C. 
The general sales tax rate of the City of Bolivar, Missouri will revert back to one and one-quarter of a percent (1.25%) on January 1, 2040, unless otherwise approved by the citizens of the City of Bolivar by vote.
[1]
Editor's Note: The records of the City Clerk reflect that the sales tax authorized by this Section was duly submitted to a vote of the registered voters of the City at an election held September 23, 1975, and that the election authority certified the results of such election as follows: in favor of imposing the tax, 783 votes; opposed to imposing the tax, 680 votes.
[2]
Editor's Note: This increase in the general sales tax and decrease in the capital improvements sales tax passed at the election held November 5, 2019, making the new general sales tax 1.25%.
[3]
Editor's Note: This increase in the general sales tax was passed at the election held April 2, 2024, with the increase amount of 0.75% to be dedicated to public safety and emergency preparedness, making the new general sales tax 2%. This 0.75% increase is set to sunset December 31, 2039.
[R.O. 2009 § 130.080; R.O. 2007 § 125.210; Ord. No. 926 §§ 1, 7, 8-21-1986[1]]
A. 
Pursuant to the authority granted by and subject to the provisions of Sections 94.700 to 94.755 RSMo., as amended, a tax for transportation purposes is hereby imposed upon 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 provisions of Sections 144.010 to 144.510, RSMo., for the privilege of engaging in such business at the rate of one-half of one percent (0.5%) and in the manner and to the extent provided in Sections 144.010 to 144.510, RSMo., as amended, and the rules and regulations of the Director of Revenue issued pursuant thereto.
B. 
There is hereby created a special fund to be known as the "City Transportation Trust Fund" in which shall be deposited all proceeds delivered to the City by the State Treasurer from the transportation sales tax. No funds shall be disbursed therefrom except for transportation purposes and bridges as defined by Section 94.700(9), RSMo., as amended.
[1]
Editor's Note: The records of the City Clerk reflect that the sales tax authorized by this Section was duly submitted to a vote of the registered voters of the City at an election held November 4, 1986, and that the election authority certified that this sales tax passed.
[R.O. 2009 § 125.220; R.O. 2007 § 125.220; Ord. No. 1725, 1-8-1998[1]; Ord. No. 3556, 8-21-2019[2]; Ord. No. 3577, 12-17-2019]
Pursuant to the authority granted by and subject to the provisions of Section 94.577, RSMo., a tax for capital improvement purposes is hereby imposed upon 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 provisions of Sections 144.010 to 144.510, RSMo., for the privilege of engaging in such business at the rate of one-fourth of one percent (0.25%) and in the manner and to the extent provided in Sections 144.010 to 144.510, RSMo., and the rules and regulations issued pursuant thereto.
[1]
Editor's Note: The records of the City Clerk reflect that the sales tax authorized by this Section was duly submitted to a vote of the registered voters of the City at an election held April 7, 1998, and that the election authority certified the results of such election as follows: in favor of imposing the tax, 615 votes; opposed to imposing the tax, 284 votes.
[2]
Editor's Note: This increase in the general sales tax and decrease in the capital improvements sales tax passed at the election held November 5, 2019, making the new capital improvements sales tax 0.25%.
[R.O. 2009 § 130.100; R.O. 2007 § 125.222; Ord. No. 2566, 8-24-2005[1]]
Pursuant to the provisions of Section 321.242, RSMo., a tax for operation of the municipal Fire Department is hereby imposed upon 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 provisions of Sections 144.010 to 144.525, RSMo., for the privilege of engaging in such business. The rate of tax shall be one-quarter of one percent (0.25%) on the receipts for the sale of retail on all tangible personal property or taxable services at retail within the City of Bolivar, Missouri, if such property and services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.525, RSMo.
[1]
Editor's Note: The records of the City Clerk reflect that the sales tax authorized by this Section was duly submitted to a vote of the registered voters of the City at an election held November 8, 2005, and that the election authority certified the results of such election as follows: in favor of imposing the tax, 459 votes; opposed to imposing the tax, 379 votes.
[R.O. 2009 § 130.105; Ord. No. 2912 § I, 11-30-2009[1]]
Pursuant to the provisions of Section 644.032, RSMo., there is hereby imposed a sales tax for local parks in the amount of one-fourth of one percent (0.25%) on all retail sales made in the City of Bolivar which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo.
[1]
Editor's Note: The records of the City Clerk reflect that the sales tax authorized by this Section was duly submitted to a vote of the registered voters of the City at an election held April 6, 2010, and that the election authority certified the results of such election as follows: in favor of imposing the tax, 649 votes; opposed to imposing the tax, 611 votes.
[1]
Editor's Note: Former Section 130.170, Permanently Opting Out Of Sales Tax Holiday, was repealed 2-14-2023 by Ord. No. 3827. Prior history includes R.O. 2009 § 130.110; R.O. 2007 § 125.223; and Ord. No. 2586.