[Ord. No. 288 §2, 2-23-1976]
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 Kearney, Missouri, is hereby
imposed upon all sellers within the City of Kearney, 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.
[Ord. No. 1365-2018, 4-16-2018]
A.
With
the approval on April 3, 2018, by a majority of the qualified voters
voting thereon of the above-referenced question, the Board of Aldermen
hereby authorizes the City to increase its general sales tax one percent
(1%) until December 31, 2038, for the purpose of financing the costs
of street and road improvements for the City, including, without limitation,
the construction of a highway interchange at I-35 and 19th Street
and related pedestrian highway crossing, roundabouts and connecting
road improvements, until the earlier of December 31, 2038, or when
the financing of such improvements has been paid in full.
B.
The
increase in the general sales tax shall be imposed upon all sales
of metered water services, electricity, electrical current and natural,
artificial or propane gas, wood, coal, or home heating oil for domestic
use.
C.
The
increase in the general sales tax authorized herein shall continue
to be imposed until December 31, 2038, as provided by the Act, by
Sections 32.085 and 32.087, RSMo., as amended, and by all other applicable
laws, and shall be used for the purposes hereinabove authorized.
[Ord. No. 714-96 §1, 11-18-1996]
A City sales tax for the purpose of funding capital improvements
of one-half of one percent (0.5%) on the receipts from the sale at
retail of all tangible personal property or taxable services at retail
within the City of Kearney, Missouri, is hereby imposed upon all sellers
within the City 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 144.525,
inclusive, RSMo., and the rules and regulations of the Director of
Revenue of the State of Missouri issued pursuant thereto. All revenues
received from such sales tax shall be used for funding capital improvements,
including the operation and maintenance of capital improvements, as
authorized by Section 94.577, RSMo.
[Ord. No. 460-87 §1, 3-19-1987]
A City sales tax for transportation purposes at the rate of
one-half of one percent (0.5%) on the receipts from the sale at retail
of all tangible personal property or taxable services at retail within
the City of Kearney, Missouri, is hereby imposed upon all sellers
within the City 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. All revenues
received from such sales tax shall be used for transportation purposes,
including construction, reconstruction, repair and maintenance of
roads within the City, as authorized by the Act.
[Ord. No. 1471-2021,[1] 8-16-2021; Ord. No. 1478-2021, 11-15-2021]
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 equal to the total local sales tax in effect.
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.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on 11-2-2021.
[Ord. No. 361 §§1 —
3, 8-20-1979]
A.
The
municipal sales tax on all sales of metered water service, electricity,
electrical current, natural, artificial or propane gas, wood, coal
or home heating oil used for non-business, non-commercial or non-industrial
purposes heretofore imposed within the corporate limits of this municipality
is hereby reimposed.
B.
The
rate of taxation shall be, as heretofore, one percent (1%).
C.
The
City Clerk is hereby directed to provide copies of this Article to
all of the utilities which provide service within the corporate limits
of the City and to the Director of Revenue for the State of Missouri.
[Ord. No. 1510-2023, 1-3-2023[1]]
Pursuant to the authority granted by Article XIV, Section 2.6(5)
of the Missouri Constitution a local City sales tax of three percent
(3%) for general revenue purposes is imposed on the receipts from
the sale of adult-use marijuana sold at retail within the City's corporate
boundaries.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on 4-4-2023.
