A City sales tax at the rate of 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 Fair Grove, Missouri, is hereby imposed upon all sellers within the City of Fair Grove, Missouri, 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 by Sections 144.010 to 144.510, inclusive, RSMo., and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto. (Passed and approved April, 1986)
[Ord. No. 98-01-02 §1, 1-22-1998; Ord. No. 57 §1, 3-2012]
A capital improvements sales tax of one-half of one percent (0.5%) pursuant to the provisions of Section 94.577, RSMo., on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Fair Grove, Missouri, if such property and services are subject to taxation by the State of Missouri under the provisions of Chapter 144, RSMo., is hereby imposed upon all sellers within the City of Fair Grove, Missouri, for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail within the City of Fair Grove, Missouri. This tax shall be in effect for a period of fifteen (15) years for the purpose of funding capital improvements, their operation and maintenance, which may include retirement of debt under previously authorized bonded indebtedness.
[Ord. No. 07-01-01 §§1 — 3, 1-11-2007]
There is hereby established a sales tax in the amount of one-quarter of one percent (¼ of 1%) on all retail sales made in the City which are subject to taxation under the provisions of Sections 144.010 to 144.525, inclusive, RSMo., as amended. Said sales tax shall become effective as provided by law upon approval thereof by a majority of the votes cast on the proposition by the qualified voters of the City voting thereon. Said sales tax of one-quarter of one percent (¼ of 1%) shall be used for the purpose of providing funding for local parks for the City.
[Ord. No. 07-11-02 §§1 — 2, 11-13-2007]
A. 
Pursuant to Section 94.700, RSMo., (the "Act"), a sales tax at the rate of one-half of one percent (½ of 1%) is hereby imposed on all persons in the City of Fair Grove, Missouri, who are engaged in the business of selling tangible personal property and taxable services subject to a sales tax under the provisions of Sections 144.010 to 144.510, inclusive, RSMo., as amended (the "Sales Tax Law"), for the purpose of funding transportation needs and improving streets with said tax to be collected for a period of ten (10) years beginning October 1, 2008. Said tax is for the privilege of engaging in such business in the City and shall be in the manner and to the extent provided in the Sales Tax Law and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.
B. 
All sales tax collected by the City from said tax shall be deposited in a special trust fund and shall be used solely for the purpose of transportation needs and improving streets; said trust fund shall be designated as the City of Fair Grove Transportation Sales Tax Fund and shall be expended only in the manner and for the purposes enumerated in the Act.
[1]
Editor's Note: Former Section 130.150, Opt Out of State Imposed Sales Tax Holiday, was repealed 4-11-2023 by Ord. No. 243. Prior history includes: Ord. No. 06-02-03.
[Ord. No. 55 §1, 9-13-2011]
Pursuant to Section 393.275, RSMo., and any and all other applicable authority, the City shall maintain the tax rate of its business license taxes on the gross receipts of electric utilities without reduction notwithstanding any periodic fluctuations in the tariffs of such utility corporations or any notice thereof including, but not limited to, notice sent under Section 393.275, RSMo.