[CC 1996 §140.010; Ord. No. 903 §§1 — 2, 5-16-1994]
A. There
is hereby established a sales tax in the amount of one-fourth of one
percent (.25%) on the receipts from the sale at retail of all tangible
personal property or taxable services at retail within the City of
Breckenridge Hills.
B. All
revenue collected as a result of above tax shall be placed in the
General Revenue Fund of the City of Breckenridge Hills.
[Ord. No. 991 §1, 8-16-1999; Ord. No. 995 §1, 11-22-1999]
A. 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 Breckenridge Hills
for the purposes of funding capital improvements as authorized under
Section 94.890, RSMo. On November 2, 1999, the voters of the City
approved a sales tax of one-half of one percent (0.5%) for funding
capital improvements pursuant to Section 94.890, RSMo.; and Section
94.890.4, RSMo., requires that following such voter approval, the
City shall choose one (1) of the revenue retention and distribution
options provided in said Statute.
B. The
City chooses for the retention and distribution of municipal revenues
raised from the imposition of the one-half of one percent (0.5%) capital
improvements sales tax, as approved by the registered voters of the
City on November 2, 1999, Option 1 as provided in Section 94.890.4,
RSMo., to wit:
Eighty-five percent (85%) of the monies generated within the
City shall be retained in an appropriate trust fund subaccount and
shall be returned to the City as provided in Section 94.890.5(1),
RSMo., and the remaining fifteen percent (15%) of such funds shall
be retained in a separate trust fund subaccount and allocated among
the participating municipalities as provided in Section 94.890.5(2),
RSMo.
[Ord. No. 959 §§1 —
2, 1-13-1997]
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 one and one-half percent (1½%). If
any City sales tax is repealed or the rate thereof is reduced or raised
by voter approval, the City use tax rate shall also be deemed to be
repealed, reduced or raised by the same action repealing, reducing
or raising the City sales tax.
[Ord. No. 1113 §1, 6-18-2007]
The City of Breckenridge Hills, Missouri, hereby elects to cease
being part of the "Group A" cities for the purpose of sales tax distribution
under Section 66.600 to 66.635, RSMo., and hereby elects to become
a part of the "Group B" cities for the purpose of sales tax distribution
under said Sections.