[CC 1999 §25-11; Ord.
No. 77-28, 8-8-1977; Ord. No. 77-33, 9-26-1977]
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 the City, if
such property and taxable services are subject to taxation by the
State 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.
[CC 1999 §25-12; Ord.
No. 84-36 §1, 12-10-1984; Ord. No. 98-151, 11-9-1998]
A City sales tax for transportation purposes at the rate of
one-half of one percent (.5%) on the receipts from the sale at retail
of all tangible personal property or taxable services at retail within
the City of Chillicothe, Missouri, is hereby imposed upon all sellers
within the City 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 by Sections 144.010 to 144.510,
inclusive, RSMo., as amended, and the rules and regulations of the
Director of Revenue of the State of Missouri issued pursuant thereto.
All revenues received from such sales tax shall be used for transportation
purposes, including construction, reconstruction, repair and maintenance
of roads within the City as authorized by the Act.
[CC 1999 §25-13]
The municipal sales tax on all sales of metered water service,
electricity, electrical current, natural, artificial or propane gas,
wood, coal or home heating oil used for non-business, non-commercial
or non-industrial purposes heretofore imposed within the corporate
limits of this municipality is hereby reimposed.
[CC 1999 §25-14; Ord.
No. 92-28, 4-13-1992; Ord. No. 94-61, 8-1994; Ord. No. 2005-100, 8-30-2005 approved at November 8, 2005 election; Ord. No. 2023-02, 1-9-2023; Ord. No. 2023-49, 4-10-2023[1]]
Pursuant to the authority of powers given to the City by the
provisions of Section 94.577, RSMo., as amended, and such other applicable
law, the existing City sales tax for capital improvements at the rate
of one-half of one percent (1/2 of 1%) on the receipts from all retail
sales within Chillicothe, Missouri, is hereby reimposed and extended
for the purpose of funding capital improvements, including the construction
and maintenance of capital improvements for the park system, and for
other capital improvements such as stormwater facilities, curbs, gutters,
sidewalks, storm drains, public safety facilities, and other City
buildings and improvements.
[1]
Editor's Note: The sunset provision for this tax was eliminated
and the tax was reimposed without the sunset provision by a majority
of the electorate on 4-4-2023.
[Ord. No. 2003-57, 5-12-2003 approved April 8, 2003 election]
The City of Chillicothe, Missouri hereby imposes a sales tax
of one-fourth of one percent (0.25%) for the purpose of providing
revenue for the operation of the Chillicothe Fire Department.
[Ord. No. 2021-52, 7-26-2021[1]]
The City of Chillicothe, Missouri, hereby imposes an additional
general sales tax of one-fourth of one percent (0.25%) to be used
to acquire and/or improve police facilities, acquire police equipment,
maintain police services, and recruit, train and retain police officers.
[1]
Editor's Note: This tax was approved by the voters at the
election held 6-2-2020.
[1]
Editor's Note: Former Section 145.180, Local Use Tax, was effectively replaced by the material now held in Article III, City Use Tax, of this Chapter, adopted by Ord. No. 2024-24. In an effort to retain historical reference to this tax the editor has moved the former history herein to now be held in Section 145.200.
[Ord. No. 2023-55, 5-8-2023]
A sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult-use marijuana sold in the City of Chillicothe, 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.
