[R.O. 2013 § 620.010; Ord. No.
KK204 § 1, 9-9-1974]
Imposition Of City Sales Tax. 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 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 Lawson, Missouri, if such property and taxable
services are subject to taxation by the State of Missouri under the
provisions of Sections 144.010 to 144.510, RSMo. The tax shall become
effective as provided in Subsection (4) of Section 94.510, RSMo.,
and shall be collected pursuant to the provisions of Sections 94.500
to 94.570, RSMo.
[Ord. No. KK443, 4-8-1991]
A sales tax of one-half of one percent (1/2 of 1%) is imposed
for the purpose of funding capital improvements which may include
the retirement of debt under previously authorized indebtedness, and
also be imposed on all domestic utilities pursuant to Section 94.577,
RSMo., to be effective on July 1, 1991.
[R.O. 2013 § 620.020; Ord. No.
KK588 §§ 1 — 2, 5-20-1996]
A.
Pursuant to the authority granted by, and subject to, the provisions
of Sections 144.600 through 144.763, 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 (1 1/2%).
If any City sales tax is repealed or the rate thereof is reduced or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to be repealed, reduced or raised by the same action repealing, reducing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.
[Ord. No. KK856, 8-25-2005]
The City of Lawson, Missouri, hereby imposes a tax of one-half
of one percent (1/2 of 1%) on all retail sales made in the City which
are subject to taxation under the provisions of Sections 144.010 to
144.525, RSMo., for the purpose of providing funding for local parks.
The tax authorized by this Section and Section 644.033, RSMo., shall
be in addition to any and all other sales taxes allowed by law, provided
that the tax authorized by this Section shall not be imposed on the
sales of food, as defined in Section 144.014, RSMo.
[Ord. No. 01-2-16, 1-25-2016]
The City of Lawson, Missouri, shall continue applying and collecting
the local sales tax on the titling of motor vehicles, trailers, boats,
and outboard motors that were purchased from a source other than a
licensed Missouri dealer.
[Ord. No. 01-01-23,[1] 1-23-2023]
Pursuant to the authority granted by Article XIV, Section 2.6(5) of the Missouri Constitution, a local City sales tax of three percent (3%) for general revenue purposes is imposed on the receipts from the sale of adult-use marijuana sold at retail within the City's corporate boundaries.
[1]
Editor's Note: This ordinance was approved by the qualified
voters at election 4-4-2023.
