[R.O. 2009 § 130.070; R.O. 2007
§ 125.200; Ord. No. 624 § 1, 8-14-1975; Ord. No. 3556, 8-21-2019; Ord. No. 3577, 12-17-2019; Ord. No. 3923, 1-9-2024; Ord. No. 3926, 1-17-2024; Ord.
No. 3945, 4-11-2024]
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.
[R.O. 2009 § 130.080; R.O. 2007
§ 125.210; Ord. No. 926 §§ 1,
7, 8-21-1986]
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.
[R.O. 2009 § 125.220; R.O. 2007
§ 125.220; Ord. No. 1725, 1-8-1998; Ord. No. 3556, 8-21-2019; 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.
[R.O. 2009 § 130.100; R.O. 2007
§ 125.222; Ord. No. 2566, 8-24-2005]
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.
[R.O. 2009 § 130.105; Ord. No. 2912 § I, 11-30-2009]
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.