[CC 1979 §25-16; Ord. No. 72-416 §1, 7-5-1972]
A sales tax at the rate of one percent (1%) on the receipts
from the sale at retail of all tangible personal property and taxable
services at retail within the City is hereby levied and imposed upon
all persons selling or furnishing tangible personal property or rendering
services for the privilege of engaging in the business of selling
tangible personal property or rendering taxable service at retail
in the City.
[CC 1979 §25-17; Ord. No. 72-416 §2, 7-5-1972]
The tax provided for in this Article is imposed to the extent
and in the manner provided in Sections 144.010 to 144.525, Revised
Statutes of Missouri, and the rules and regulations of the Director
of Revenue of the State issued pursuant thereto.
Pursuant to the provisions contained in Section 94.890, RSMo.,
a sales tax at the rate of one-half of one percent (0.5%) on all retail
sales made in the City which are subject to taxation under the provisions
of Sections 144.010 to 144.525, RSMo., is hereby imposed for the purpose
of funding capital improvements, including the operation and maintenance
of capital improvements. It is hereby established that the City of
Manchester, Missouri, selects Option 1 as contained in Section 94.890,
RSMo.
[Ord. No. 00-1193 §1, 5-15-2000]
There is hereby established a sales tax of one-half of one percent
(0.5%) on receipts from the sale at retail of all tangible personal
property or taxable services at retail within the City of Manchester,
Missouri, which are subject to taxation under the provisions of Sections
144.010 to 144.525, RSMo., for the purpose of funding stormwater control
and local parks.
[Ord. No. 23-2379, 1-17-2023[1]]
Pursuant to the authority granted by, and subject to, Article
XIV, Section 2, Subsection 6, of the Missouri Constitution, an additional
sales tax of three percent (3%) on adult-use marijuana for general
revenue purposes is imposed on all tangible personal property retail
sales of adult-use marijuana sold within the City. The tax imposed
hereunder shall be in addition to any and all other sales taxes allowed
by law.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on 4-4-2023.
Pursuant to the provisions contained in Section 94.850, RSMo.,
a sales tax at the rate of one-quarter of one percent (0.25%) on the
receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City of Manchester is hereby
imposed upon all persons selling or furnishing tangible personal property
or rendering services at retail within the City of Manchester.
[Ord. No. 06-1638 §§1
— 2, 2-6-2006]
A.
The
City of Manchester hereby determines that it is in the best interest
of its citizens to prohibit the provisions of Section 144.049, RSMo.,
exempting sales of certain clothing, personal computers, certain computer
software and school supplies that occur within the boundaries of said
City during the annual "sales tax holidays" from local sales taxes.
B.
The
City Administrator of the City of Manchester is hereby directed to
send written notice to the State of Missouri Department of Revenue
as soon as possible, but no later than June 20, 2006, of the decision
to "opt out" of the "sales tax holidays" by forwarding a cover letter
and certified copy of this Section.
