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.
