Village of Airport Drive, MO
Jasper County
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Table of Contents
Table of Contents
[CC 1995 §54.500]
A. 
From and after November 1, 1978, there shall be levied and collected as provided a Village sales tax in the sum of one percent (1%) upon all receipts from the sale at retail of all tangible personal property or taxable service at retail, if such property and services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.150, RSMo.
B. 
There is further imposed, levied and collected an additional Village sales tax of one-half of one percent (.5%) upon all receipts from the sale at retail of all tangible personal property or taxable service at retail, to be known as a capital improvement tax, to be utilized solely as provided by the Statutes of the State of Missouri.
[Ord. No. 89-2, 1989; Ord. No. 90-1, 1-25-1990]
A. 
Pursuant to Section 94.577, RSMo., the Board of Trustees of the Village of Airport Drive, Missouri, hereby imposes a capital improvement tax for the purposes enumerated in Section 94.577, RSMo., said tax to be levied on the receipts from the sale at retail of all tangible personal property or taxable services at retail with the rate of said tax to be one-half of one percent (.5%).
B. 
The result of the election held on November 7,1989, which submitted said question to the voters and, further, submitted to the voters the repeal of the transportation tax of one-half of one percent (.5%) on the receipt from sale of retail of all tangible personal property or taxable services at retail, shows that the question passed by a vote of one hundred eleven (111) to forty-seven (47).
C. 
Pursuant to Ordinance No. 89-2, said capital improvement tax shall be effective the first (1st) day of the first (1st) calendar quarter after approval of the capital improvement sales tax and the repeal of the transportation sales tax shall be effective the same day.
[CC 1995 §54.600]
In the utility tax ordinance, a Village utility and gas tax in the sum of three percent (3%) each is collected upon all receipts of electrical consumption costs from Empire District and the Gas Service Company.
[Ord. No. 15-20, 8-27-2020[1]]
A. 
In accordance with Section 94.510, RSMo., which authorizes municipalities to impose a sales tax at a rate not to exceed one percent (1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within any Village adopting such tax, 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.; except that, each Village not within a County may impose such tax at a rate not to exceed one and three-eighths percent (1 3/8%). Beginning August 28, 2017, no municipality shall submit to the voters any proposal that results in a combined rate of sales taxes adopted under this Section in excess of two percent (2%).
B. 
The Village of Airport Drive does hereby impose a sales tax for public safety purposes in the amount of one half of one percent (1/2 of 1%).
[1]
Editor's Note: This tax passed by a majority of the electorate at the election held August 4, 2020.