[CC 1987 §100.150; Ord. No. 777 §§1 — 3, 2-26-1974]
A. All senior
citizens, sixty-five (65) years of age and older, and permanently
disabled persons who are residents of the City of Northwoods, Missouri,
are hereby declared to be exempt from payment of personal property
tax to the City of Northwoods, Missouri.
B. Senior
citizens, sixty-five (65) years of age and older, and permanently
disabled persons who shall pay City of Northwoods personal property
tax to the County of St. Louis as collecting agency for the City of
Northwoods, commencing with the calendar year January 1, 1974, shall
be entitled to a refund of said personal property taxes paid to the
City of Northwoods.
C. Senior
citizens sixty-five (65) years of age and older, and permanently disabled
persons who are desirous of obtaining a refund of City of Northwoods
personal property tax shall submit an application for refund of said
taxes to the Treasurer of the City of Northwoods accompanied by a
birth certificate or such other proof of eligibility as the Treasurer
may require. The Treasurer shall thereafter refund City of Northwoods
personal property tax to the applicant.
[CC 1987 §100.160; Ord. No. 692 §§1 — 4, 3-23-1971; Ord. No. 881 §1, 11-22-1977]
A. There
shall be levied, collected and paid a City sales tax for the benefit
of the City of Northwoods at the rate of one percent (1%) on the receipts
from the sale at retail of all personal property and on taxable services
at retail within the City of Northwoods 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., 1959.
B. The tax
shall become effective and collected as provided in Sections 94.500
to 94.550, RSMo., and shall be subject to all of the provisions of
said Section 94.500 to 94.550, RSMo.
C. All payments
due the City of Northwoods from sales tax collections under this Chapter
shall be made to the Treasurer of the City of Northwoods, Missouri.
D. All revenues
collected from the sales tax provided for in this Chapter shall become
part of the general revenue of the City of Northwoods, Missouri.
E. Reference
to Section 66.620, RSMo., relating to a sales tax in certain Counties,
the City of Northwoods hereby elects to transfer from Group A to Group
B as provided for in said act.
[Ord. No. 95-12 §§1 —
2, 11-28-1995]
A. There
is hereby imposed and levied a sales tax on one-half of one percent
(0.5%) on the receipts from the sale at retail of all tangible personal
property or taxable services at retail within the City of Northwoods,
Missouri, for the purpose of funding capital improvements, including
the operation and maintenance of capital improvements as authorized
under Section 94.890, RSMo.
B. The City
Of Northwoods hereby chooses and selects that the distribution of
proceeds of the City's capital improvement sales tax received by the
Missouri Director of Revenue shall be in accord with the terms and
provisions of "Option 2" of Section 94.890, RSMo., such that one hundred
percent (100%) of the said sales taxes collected shall be deposited
in subaccount #2 of the "Missouri Capital Improvement Sales Tax Fund"
established in accord with Section 94.890, RSMo., and distributed
to the City of Northwoods, for the purpose of funding capital improvements,
based on the percentage ratio that the population of the said City
bears to the total population of the municipalities choosing Option
2.
[CC 1987 §100.180; Ord. No. 86-34 §§1 — 5, 7-22-1986]
A. Annual Tax Rate.
1. There
is hereby levied on all real estate and personal property, excluding
household items, within the corporate limits of the City of Northwoods,
St. Louis County, Missouri, a tax rate as shall be determined annually.
2. All
future tax rates shall be established in accordance with the required
Missouri Statutes, any increase in said tax rate levy (up to the previous
limit of fifty cents ($0.50) per one hundred dollars ($100.00) assessed
valuation) shall not require voter approval.
B. No license,
occupancy permit or other permit provided for or required under any
ordinance of the City Government shall be issued to any property owner
and/or any other person, firm, association or corporation until all
special tax bills, liens or other encumbrances due and owing to the
City have been paid.
C. This
Section shall not be construed so as to relieve any person, firm or
corporation from any penalty heretofore incurred, nor to bar prosecution
in the event other licenses or permits are not obtained as required
by any other ordinance.
D. The City
Clerk of the City shall cause to be procured of the County Clerk of
the County of St. Louis an abstract for the year 1986 of all taxable
real estate and all personal property, excluding household items,
within the corporate limits of the City of Northwoods as corrected
or amended by the Board of Equalization, and certified to by said
County Clerk.
E. Unpaid Taxes — Penalties And Interest.
1. If any
taxpayer, without any intent to evade the property tax, shall fail
to file a return or pay the tax within the time prescribed by law
for St. Louis County, who now collects the City of Northwoods property
taxes, there shall be added to the tax five percent (5%) if the failure
is for not more than thirty (30) days, and with an additional five
percent (5%) for each thirty (30) days or fraction thereof during
which such failure continues, not to exceed twenty-five percent (25%)
in the aggregate, but such additional amount shall in no case be less
than one dollar ($1.00).
2. Any
unpaid tax shall bear interest at the rate of nine percent (9%) per
annum from the date it was due.
3. If any part of the deficiency is due to fraud with intent to evade taxes, then fifty percent (50%) of the total amount of the deficiency shall be assessed, collected and paid in lieu of all penalties provided in Subsection
(1) above.
4. Any
individual or any officer of a corporation, joint stock company or
joint stock association required to pay a tax, make a return, keep
any records or supply such information at the time or times as required
by law, or attempts in any way to defeat or evade the tax, or willfully
makes a false return, in addition to and, upon conviction thereof,
shall be fined not more than one thousand dollars ($1,000.00), or
imprisoned for not more than three (3) months, or both.
5. All
prosecutions for willfully filing a false return or for willfully
failing to file a return when one is required, shall be brought within
one (1) year after the discovery by the Tax Collector of the falsity
of such return or the existence of property which should require a
return; provided that no such prosecution shall be brought after the
expiration of four (4) years from the date of the filing of such false
return, or the date when, under the law, a return should have been
filed and the taxpayer willfully failed to file same.
[Ord. No. 02-11 §1, 4-23-2002]
There is hereby imposed a sales tax of one-fourth of one percent
(0.25%) sales tax on receipts from the sale at retail of all tangible
personal property and taxable services within the City of Northwoods,
Missouri.
[Ord. No. 02-12 §1, 4-23-2002]
There is hereby imposed a sales tax of one-half of one percent
(0.5%) on all retail sales in the City of Northwoods for the purpose
of providing funds for local parks and/or stormwater control.
[Ord. No. 02-01 §1, 1-8-2002]
There is hereby established a sales tax of one-fourth 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
Northwoods.
[Ord. No. 06-03 §1, 6-13-2006]
The City of Northwoods hereby determines that it will prohibit
the provisions of Section 144.049, RSMo., 2003, from exempting sales
of certain clothing, personal computers, certain computer software
and school supplies that occur within the boundaries of said City
the first (1st) weekend in August of each year from local sales taxes.