[CC 1988 §89.010]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.600 to 94.655, RSMo., and any amendments, additions
or repeals thereof, a tax for transportation revenue purposes is hereby
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 144.510, RSMo., and the rules and regulations of the Director of
Revenue issued pursuant thereto. The rate of the tax shall be 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
Lake Saint Louis, Missouri, if such property and taxable services
are subject to taxation by the State of Missouri under the provisions
of Sections 144.010 to 144.510, RSMo. The tax shall become effective
as provided in Subsection (6) of Section 94.605, RSMo., and shall
be collected pursuant to the provisions of Sections 94.600 to 94.655,
RSMo.
[Ord. No. 4452, 1-17-2023[1]]
There is hereby a sales tax in the amount of three percent (3%) on the tangible personal property retail sales of adult-use marijuana sold within the City of Lake Saint Louis, Missouri, which are subject to taxation under Article XIV of the Missouri Constitution, and the provisions of Section 144.010 to 144.525, RSMo.
[1]
Editor's Note: This tax was passed by a majority of the electorate
4-4-2023.
There is hereby imposed a transportation sales tax of one-half
of one percent (0.5%) as authorized by Section 94.700, et seq., RSMo.
Said transportation sales tax of one-half of one percent (0.5%) shall
be imposed upon all receipts from sale at retail of all tangible personal
property or taxable services. Said tax shall be in the manner and
to the extent provided in Sections 144.010 to 144.525, RSMo., and
the rules and regulations of the Director of Revenue issued pursuant
thereto. The said sales tax shall be imposed for transportation purposes,
including but not limited to, the planning, acquisition of rights-of-way,
and construction, reconstruction, repair and maintenance of streets,
roads and bridges.
[Ord. No. 2525 §1, 11-5-2007]
A.
Refund Authorized. The amount of any franchise fee tax paid
to the City by a person or persons engaged in the business of selling,
supplying or distributing electricity or gas service on account of
sales by such person or persons to an exempt consumer, as herein defined,
for services rendered to such consumer's residence, which has been
passed through to or otherwise collected from such consumer by the
person or persons paying such tax to the City, shall be refunded by
the City directly to such exempt consumer.
B.
EXEMPT CONSUMER
1.
2.
Definition. As used in this Section, the following term "exempt consumer" shall have the following meaning:
Any consumer who either:
Owns or leases residential property located within the City,
who occupies the same as his/her customary place of residence, and
who is sixty-five (65) years of age or older during the calendar year
or determined to be totally disabled by the Social Security Administration
on said date; when any such residential property is owned or leased
by two (2) or more persons jointly, requirements for exemption shall
be deemed satisfied if any one (1) such owner or lessee is sixty-five
(65) years of age or older during the calendar year or is determined
as totally disabled under/by the Social Security Administration; and
Has an annual gross income, including Social Security, less
than or equal to three (3) times the poverty threshold as determined
annually by the U.S. Census Bureau Housing and Household Economic
and Statistics Division.
C.
Procedure. From April first (1st) to May thirty-first (31st)
of each year, any person claiming to be entitled to a refund pursuant
to this Section for taxes paid during the prior calendar year shall
submit a request for such refund to the Finance Director or his/her
designee, together with such proof of claim as may be required by
the Finance Director. Such proof of claim may, at the discretion of
the Finance Director, include proof of age, proof of income level,
copies of applicable utility bills and/or proof of payment of such
bills. Where qualifying utility payments are included as part of the
rent, the owner may provide appropriate documentation of the amount
allocated for utilities for purposes of this Section.
D.
Computation. The amount of refund owing to each exempt consumer
shall be the amount of the franchise fee imposed by this Code as a
result of such consumer's purchase of the utility services specified
in this Section at his/her residence and paid by, or on behalf of,
the exempt consumer for bills dated during those months during the
preceding calendar year, if the consumer was sixty-five (65) years
of age or older or qualified for social security disability during
that year.
E.
Benefit. Nothing contained in this Section shall in any
way alter or diminish the obligation of any person licensed pursuant
to this Code to pay a license tax computed on the full amount of his/her
gross sales to exempt consumers within the City or otherwise to comply
with the provisions of this Code. The exemption herein provided shall
inure to the benefit of exempt consumers only and shall be administered
by the City for their benefit.
F.
Funds. Refunds herein required to be made shall be paid
from budgeted general revenue monies. Payment of this refund is subject
to availability of funds budgeted in the current year for this purpose.
