[Ord. No. 1093-07-02 §§8
— 10, 1-18-2007]
A. The
tax authorized herein is 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 144.525, RSMo., and the rules and
regulations of Director of Revenue for the State of Missouri issued
pursuant thereto. The tax authorized herein shall further apply to
and is further hereby imposed upon all sellers and sales of unmetered
water services, electricity, electrical current and natural, artificial
or propane gas, wood, coal or home heating oil for domestic use. The
term "domestic use" means that portion of metered
water service, electricity, electrical current, natural, artificial
or propane gas, wood, coal or home heating oil which an individual
occupant of a residential premises uses for non-business, non-commercial
or non- industrial purposes. Utility service through a single or master
meter for residential apartments or condominiums, including service
for common areas and facilities and vacant units, shall be deemed
to be for domestic use.
B. All
revenue received from the tax authorized herein shall be deposited
in a special trust fund and shall be used to provide funding for local
parks within the City of Palmyra, including the operation and maintenance
of the Parks and Recreation Department, and all parks and recreational
programs or facilities thereunder for so long as the tax shall remain
in effect. Once the tax authorized herein is abolished or is terminated
by any means, all funds remaining in the special trust fund shall
be used solely for funding of local parks as provided herein.
C. Any
funds in such special trust fund which are not needed for current
expenditures may be invested by the City Council in accordance with
applicable laws relating to the investment of other municipal funds.
All expenditures of funds arising from the local parks sales tax fund
shall be by an appropriation act to be enacted by the City Council
of the City of Palmyra. Expenditures may be made from the fund for
any local park function authorized hereunder or authorized by order
adopted by the City Council of the City of Palmyra.
[Ord. No. 1146-12-05 §§1
— 2, 8-23-2012]
A. Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.761, 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 the tax shall be one and three-quarters percent (1.75%). If
any City sales tax is repealed or the rate thereof is reduced or raised
by voter approval, the City use tax rate also shall be deemed to be
repealed, reduced or raised by the same action repealing, reducing
or raising the City sales tax.
[Ord. No. 1267-23-02, 1-5-2023]
Pursuant to the provisions of Article
XIV, Section 2.6.(5) of the Missouri Constitution, the City of Palmyra shall impose a Citywide sales tax of three percent (3%) on all tangible personal property retail sales of adult-use marijuana sold in the corporate limits of the City of Palmyra.
[Ord. No. 1144-12-03 §§1
— 6, 4-19-2012]
A. The
City Council of the City of Palmyra, Missouri, in support of the Enhanced
Enterprise Zone Program, hereby authorizes the establishment of incentives
designed to promote investment and job creation in accordance with
the State of Missouri guidelines.
B. All
eligible business NAICS codes provided for under the Enhanced Enterprise
Zone law in the State of Missouri shall be deemed eligible in the
Palmyra Enhanced Enterprise Zone.
C. An
eligible business, so defined, shall create and maintain at least
two (2) full-time jobs, defined as at least thirty-five (35) hours
per week per job, and meet the project investment requirements of
the current State of Missouri Enhanced Enterprise Zone program rules.
D. All
applicants shall make application to the State of Missouri Department
of Economic Development and/or the local designated zone administrator
using the current DED Project Information Sheet at least twenty (20)
calendar days prior to the "in-service" date of the new project and
creation of the new jobs.
E. Annually,
each approved applicant shall provide an affidavit with supporting
tax reporting information attesting to the continuation of the required
number of new jobs necessary to qualify for the continuation of any
real property tax abatement pertaining to the project.
F. Failure
to maintain the minimum new job commitments as stated in the project
application may result in the loss of the real property tax exemption
and placement on the tax rolls at the discretion of the City Council
of the City of Palmyra.