[R.O. 1996 § 135.130; Ord. No. 270 § 1, 1-13-1976]
Pursuant to the authority granted
by and subject to the provisions of Sections 94.500 through 94.570,
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 through 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 receipts
from the sales at retail within Grain Valley, Missouri, if such property
or taxable services are subject to taxation by the State of Missouri
under the provisions of Sections 144.010 through 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 through 94.570, RSMo.
[R.O. 1996 § 135.140; CC 1990 §§ 12-271
— 12-272; Ord. No. 511 §§ 1
— 2, 12-9-1985]
A.
Pursuant to Section 94.500 et seq., RSMo.,
a sales tax at the rate of one-half cent ($0.005) is hereby imposed on all persons
in the City 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 144.525, RSMo., inclusive (the "Sales Tax Law").
Such 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 issued pursuant thereto.
B.
Disposition Of Funds. All monies received
by the City as a result of such tax shall be deposited in a Transportation
Fund and shall be expended only in the manner and for the transportation
purposes enumerated in the act.
[R.O. 1996 § 135.150; Ord. No. 737 § 1, 3-20-1991]
There is hereby established a sales
tax 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 Grain Valley for the purposes of funding
capital improvements as authorized under Section 94.577.1, RSMo.
[R.O. 1996 § 135.160; Ord. No. 1302 §§ 1 — 3, 12-13-1999]
A.
The Board of Aldermen hereby implements
a tourism tax of two and one-half percent (2.5%).
B.
The tax collected will be placed in a separate
fund to be used for future projects to promote tourism within the
City of Grain Valley.
C.
A committee consisting of two (2) Aldermen
and a representative from each of the motels and campgrounds shall
be formed to recommend to the Board of Aldermen how the revenues collected
shall be spent.
[R.O. 1996 § 135.170; Ord. No. 1937 § 1, 12-27-2007; Ord. No. 1969 §§ 1
— 2, 4-28-2008]
The Board of Aldermen hereby authorizes
the imposition of a sales tax at the rate of one-half of one percent
(0.5%) for the purpose of providing funding for local parks for the
City, including the City's trail system, amenities and other parks
and recreation improvements.
[Ord. No. 2408[1], 1-23-2023; Ord. No. 2417, 4-24-2023]
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
4-4-2023.
