[R.O. 2006 §155.020; Ord. No. 577 §I, 5-3-1988; Ord.
No. 1106 §1, 11-16-1999]
A.
Pursuant
to the authority granted by and subject to the provisions of Section
94.577, RSMo., a sales tax for the purpose of funding capital improvements,
to-wit: The construction of a swimming pool complex, is hereby imposed
upon all sellers in the City of Warrenton who are engaged in the business
of selling personal property or rendering taxable services at retail
to the extent and in the manner provided in Sections 144.010 —
144.525, RSMo., for the privilege of engaging in such business at
the rate of one-fourth of one percent (.25%) on the receipts from
the sale at retail of all personal property or taxable services at
retail within the City of Warrenton. Said sales tax shall be imposed
to the extent and in the manner provided in Sections 144.010 —
144.525, RSMo., and the rules and regulations of the Director of Revenue
issued pursuant thereto.
B.
The purpose and use of the imposition of sales tax for the purpose of funding capital improvements, to wit, the construction of a swimming pool complex, as imposed by Subsection (A) is hereby expanded and authorized for recreational purposes, including the operation and maintenance thereof, in addition to the said swimming pool complex.
[Ord. No. 2295, 10-4-2016[1]]
A.
The
municipality of Warrenton does hereby impose a sales tax of one-half
of one percent (0.5%) on all retail sales made in the City which are
subject to taxation under the provisions of Sections 144.010 to 144.525,
RSMo., inclusive, as amended, for capital improvement purposes as
such purposes are associated with the acquisition and construction
of a highway overpass over Interstate 70 to be located between mile
markers 190 and 191, connecting roadways, right-of-ways and development
costs of the project.
B.
The
capital improvement sales tax shall sunset upon payment of all costs
related to the project, including payment of any obligations issued
to pay costs of the project.
[1]
Editor's Note: This tax passed by a majority of the electorate
at the election held 8-2-2016.
[Ord. No. 2295, 10-4-2016[1]]
A.
The
municipality of Warrenton does hereby impose a sales tax of one-half
of one percent (0.5%) on all retail sales made in the City which are
subject to taxation under the provisions of Sections 144.010 to 144.525,
RSMo., inclusive, as amended, for economic development purposes as
such purposes are associated with the acquisition and construction
of a highway overpass over Interstate 70 to be located between mile
markers 190 and 191, connecting roadways, right-of-ways and development
costs of the project.
B.
The
economic development sates tax shall sunset after surrounding development
and redevelopment revenue is sufficient to replace the revenue generated
by this one-half of one percent (0.5%) sales tax for two (2) consecutive
City of Warrenton fiscal years.
[1]
Editor's Note: This tax passed by a majority of the electorate at the election held 8-2-2016. Additionally, the title of this Article was amended to include the words "And Economic Development." See Article VI, Tax Board, for the economic development sales tax board created as a part of this tax imposition.
[R.O. 2006 §155.030; Ord. No. 577 §II, 5-3-1988]
The amount of sales tax to be reported and returned to the Director
of Revenue by the seller shall be computed on the basis of the combined
rate of the tax imposed by Sections 144.010 — 144.525, RSMo.,
and the tax imposed by this ordinance as authorized by Section 94.577,
RSMo., plus any amounts imposed under other provisions of law.
