[R.O. 2008 §130.230; Ord. No. 6596, 12-13-1999; Ord. No. 33-2015 §1, 8-10-2015]
There is hereby imposed upon all individuals, corporations, partnerships or other entities a sales tax of one percent (1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Louisiana. The tax provided for in this Section is imposed to the extent and in the manner provided in Section 144.010 et seq., RSMo.
[R.O. 2008 §130.240; Ord. No. 6598 §1, 2-7-2000]
There is hereby imposed upon all individuals, corporations, partnerships, domestic utilities or other entities a sales tax 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 Louisiana. The tax provided for in this Section is imposed to the extent and in the manner provided in Sections 94.500, et seq., RSMo.
[Ord. No. 02-2016 §§1 — 3, 1-20-2016; Ord. No. 07-2019, 3-25-2019]
A. 
There is hereby imposed a sales tax in the amount of one-half of one percent (.5%) on all retail sales made in the City which are subject to taxation under the provisions of Sections 144.010 to 144.525, inclusive, RSMo., as amended, for transportation purposes within the City.
B. 
Tax Imposed. A sales tax in the amount of one-half of one percent (0.5%) is hereby imposed on all Domestic Utilities in the City of Louisiana, Missouri, which are subject to taxation under the provisions of Section 144.032, RSMo. The tax authorized by this Section shall be in addition to any and all other sales taxes allowed by law and levied under the Statutes of the State of Missouri, or the Ordinances of the City of Louisiana for transportation purposes. The imposed tax shall be applied to Tax Code 215: City Mass Transportation.
[1]
Editor's Note: This sales tax was approved by a majority of the qualified voters at an election held 4-5-2016.
[Ord. No. 03-2016 §§1 — 3, 1-20-2016; Ord. No. 06-2019, 3-25-2019]
A. 
There is hereby imposed a sales tax in the amount of one-quarter of one percent (1%) on all retail sales made in the City which are subject to taxation under the provisions of Sections 144.010 to 144.525, inclusive, RSMo., as amended, for stormwater control purposes within the City.
B. 
Tax Imposed. A sales tax in the amount of one-quarter of one percent (0.25%) is hereby imposed on all Domestic Utilities in the City of Louisiana, Missouri, which are subject to taxation under the provisions of Section 144.032, RSMo. The tax authorized by this Section shall be in addition to any and all other sales taxes allowed by law and levied under the Statutes of the State of Missouri, or the Ordinances of the City of Louisiana for storm water control purposes. The imposed tax shall be applied to Tax Code 260: City Storm Water/Local Parks.
[1]
Editor's Note: This sales tax was approved by a majority of the qualified voters at an election held 4-5-2016.
[R.O. 2008 §130.250; Ord. No. 6624 §§1 — 3, 4-9-2001]
A. 
Pursuant to the authority granted by and subject to, the provisions of Sections 144.600 through 144.760, 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 tax shall be one point five percent (1.5%). 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.
C. 
Within ten (10) days after the approval of the use tax by the qualified voters of Louisiana, Missouri, the City Clerk shall forward to the Director of Revenue of the State of Missouri by United States registered mail or certified mail, a certified copy of this Section together with certifications of the election returns and accompanied by a map of the City clearly showing the boundaries thereof.