[Ord. No. 260 §1, 6-5-1972; Ord. No. 262 §1-4, 8-21-1978]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.577, RSMo., a tax for general 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 144.525, 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 services the receipts from the sale at retail
of all tangible personal property or taxable services at retail within
Peculiar, Missouri, if such property and taxable services are subject
to taxation by the State of Missouri under the provisions of Sections
144.010 to 144.525, RSMo. The tax shall become effective as provided
in Subsection (4) of Section 94.510, RSMo., and shall be collected
pursuant to the provisions of Sections 94.500 to 94.577, RSMo.
[Ord. No. 81787A §1, 8-17-1987]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.700 to 94.755 RSMo., a tax for transportation purposes
is hereby imposed on 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 tax shall be one half
of one percent (.5%) on the receipt from sale at retail of all tangible
personal property or taxable services at retail within Peculiar, Missouri,
if such property and taxable services are subject to taxation by the
State of Missouri under the provisions of Sections 144.010 to 144.525
RSMo. The tax shall become effective as provided in Subsection 5 of
Section 94.705 RSMo., and shall be collected pursuant to the provisions
of Sections 94.700 to 94.755 RSMo.
[Ord. No. 113092 §§1 —
2, 11-30-1992]
A.
Imposition of City Sales Tax for Capital Improvement Purposes. Pursuant to the authority granted by and subject to the provisions
of Section 94.577, RSMo., a tax for the purpose of funding capital
improvements, including the operation and maintenance of capital improvements,
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 tax shall be one-half
of one percent (.5%) on the receipts from the sale at retail of all
tangible personal property or taxable services at retail within Peculiar,
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 by the
Statutes of the State of Missouri.
B.
Establishment of Special Trust Fund. All revenue received
by the City from the tax herein authorized under the provisions of
this Chapter shall be deposited in a special trust fund and shall
be used solely for capital improvements, including the operation and
maintenance of capital improvements, for so long as the tax remains
in effect.
[Ord. No. 111901B §1, 11-19-2001]
There is hereby established a sales tax in the amount of one-half
of one percent (.5%) for the purpose of providing funding for local
parks on all retail sales made in the City which are subject to taxation
under the provisions of Sections 144.010 to 144.525, RSMo.
[Ord. No. 082001 §§1 —
2, 8-20-2001]
A.
Pursuant
to the authority granted by and subject to the provisions of Section
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 two percent (2%). 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. 12212015 §§I
— VIII, 12-21-2015]
A.
GASOLINE FILLING STATION
MOTOR VEHICLE FUEL
PERSON
Definitions And Rules Of Construction. Terms used
in this Section shall have the meanings ascribed to them in this Section
and shall be construed as indicated in this Section:
Any retail establishment where motor vehicle fuel is sold.
Diesel, gasoline and/or blended fuels.
Every individual, partnership, corporation, limited liability,
or unincorporated association.
B.
Levy Of Fee. Starting the first of January 2016,
there is hereby levied a motor fuel fee on gasoline filling stations
in an amount equal to one cent ($0.01) per gallon for every gallon
of motor vehicle fuel sold. This fee shall be in addition to all other
fees which are applicable to gasoline filling stations, but shall
not apply to motor vehicle fuel sold to individuals or entities showing
proof of their exemption from Missouri or Federal fuel taxes.
C.
Establishment Of The Street Improvement Fund. There
is hereby established a street improvement fund. All fees collected
pursuant to this Section shall be deposited to the credit of this
fund.
D.
Use Of Fund. The street improvement fund shall be
used exclusively for construction, reconstruction, maintenance, and
repair of roads and/or streets.
E.
License; Payment Of Fee. No person shall operate
a gasoline filling station without a current license obtained pursuant
to the terms of this Section. Application for such license shall be
made to the City Clerk on forms prescribed by him/her. Licenses issued
under this Section shall be on a calendar year basis. Applications
for license renewals shall be filed in December of each year. The
fee due under this Section shall be paid to the City Clerk monthly
and shall be payable on or before the twentieth day of each month
for the fee due for the preceding month.
F.
Reports Required. Every person engaged in the business
of operating a gasoline filling station shall file with the City Clerk
on forms prescribed by him/her, giving such information as may be
necessary to determine the amounts to which the fee shall apply for
the monthly period, to be submitted with monthly payments.
G.
Examination Of Books, Records. The City Clerk or
his/her authorized representative shall have the right at all reasonable
times during business hours to make such examination and inspection
of the books and records of the licensee as may be necessary to determine
the correctness and/or accuracy of the reports required by this Section.
H.
Penalties For Non-Payment. For each month, or part
thereof, any tax provided for under this Section remains unpaid after
the same shall be due and payable, there shall be added to such fee
as a penalty, ten percent (10%) of the amount of such fee for the
first month or part thereof the same is unpaid, and for each and every
month thereafter two percent (2%) of the amount of such fee shall
be added until the same is fully paid. In no case shall the total
penalty exceed thirty percent (30%) of the fee. In addition to the
penalties provided herein, any person subject to the provisions of
this Section who fails to obtain a license, file a statement or pay
the fee or files a false or a fraudulent statement, required by this
Section or within the time required by this Section shall, upon conviction
thereof, be punished by a fine not exceeding five hundred dollars
($500.00).
[Ord. No. 01022018, 1-2-2018]
Pursuant to the authority and subject to the provisions of Section
94.900, RSMo., a tax of one-half (1/2) of one percent (1%) for the
purpose of improving the public safety of the City to include but
not be limited to expenditures on equipment, police employee salaries
and benefits, and facilities, for police only is hereby imposed on
the receipts from the sale at retail of all tangible personal property
or taxable services at retail within said City if such property or
services are subject to taxation by the State of Missouri under the
provisions of Section 144.010 to 144.510, RSMo.
