[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; Ord.
No. 14-22,[1] 6-23-2022; Ord. No. 01-23, 1-26-2023]
A.
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.
[1]
Editor's Note: This ordinance provided that the utility tax
shall be maintained at its existing rate of three percent (3%) of
gross receipts, despite the tariff increase awarded by the PSC to
Liberty effective on June 2, 2022.
[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.
