[CC 1979 §26.5-1; Ord. No. 1049 §§1, 2, 8-7-1979]
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%).
[CC 1979 §26.5-2; Ord. No. 86-9 §1, 3-18-1986; Ord. No. 91-52 §1, 12-17-1991; Ord. No. 92-6 §1, 3-10-1992; Ord. No. 97-43 §1, 11-18-1997; Ord. No. 98-3 §1, 2-17-1998; Ord. No. 280-2007 §§1, 6, 2-9-2007]
A. There
is hereby imposed a transportation sales tax of three-eighths (3/8)
of one percent (1%) as authorized by Section 94.700 et seq., RSMo.
Said transportation sales tax of three-eighths (3/8) of one percent
(1%) shall be imposed from its effective date upon all persons within
the City of Neosho who are engaged in selling at retail personal property
or taxable services at retail if such property and services are subject
to taxation by the State of Missouri under Sections 144.010 to 144.510,
RSMo. Said tax shall be in the manner and to the extent provided in
Sections 144.010 to 144.510, RSMo., and the rules and regulations
of the Director of Revenue issued pursuant thereto.
B. There
is hereby imposed an additional transportation sales tax of one-eighth
of one percent (1/8 of 1%) as authorized by Section 94.700, RSMo.,
et seq. Said additional transportation sales tax of one-eighth of
one percent (1/8 of 1%) shall be imposed from its effective date upon
all persons within the City of Neosho who are engaged in selling at
retail personal property or taxable services if such property and
services are subject to taxation by the State of Missouri under Section
144.010 to Section 144.510, RSMo., and the rules and regulations of
the Director of Revenue issued pursuant thereto. All revenue received
from the tax authorized pursuant to the provisions of this Section
shall be utilized solely for retirement of bonds issued for the financing
of the South Street bridge project, resurfacing Highway 59, surfacing
La-Z-Boy Drive and the extension of Howard Bush Drive.
[Ord. No. 202-2005 §§1,
4, 1-18-2005; Ord. No.
210-2005 §3, 4-19-2005]
A. There
is hereby established a sales tax in the amount of one-fourth of one
percent (.25%) on all local retail sales subject to taxation under
the provisions of Section 94.577, RSMo., within the City of Neosho.
B. All
revenue received from the tax authorized pursuant to the provisions
of this Section shall be deposited in a special trust fund and shall
be divided and used as follows:
1. One-sixteenth (1/16) of said one-quarter (1/4) to be used solely
for the operation, maintenance and capital improvement of the Senior
Citizens Center.
2. Three-sixteenths (3/16) of said one-quarter (1/4) to be used solely
for the operation, maintenance and capital improvement of the Neosho
Municipal Auditorium and its associated facilities.
[Ord. No. 422-2023, 6-20-2023]
There is hereby established a sales tax in the amount of one-eighth
(1/8) of one percent (1%) on all retail sales which are subject to
taxation under the provisions of Section 94.577, RSMo., within the
City of Neosho, for the purpose of funding capital improvements, including
the operation and maintenance of capital improvements, related to
economic development.
[Ord. No. 97-19 §§1 —
4, 5-20-1997; Passed in election of 8-5-97]
There is hereby established a sales tax in the amount of three-eighths
(3/8) of one percent (1%) on all local retail sales subject to taxation
under the provisions of Sections 644.032 to 644.033, RSMo., within
the City of Neosho. The Finance Manager is hereby directed to account
to the City Council monthly the amounts generated by this tax and
to transfer said amount from the general revenue fund to a new fund
to be known as Local Parks and Stormwater Control Sales Tax Trust
Fund. All expenditures of funds shall only be by an appropriation
act of the City Council for the purposes of parks and stormwater control.
[Ord. No. 66-2001 §1, 5-15-2001; Ord. No. 78-2001 §1, 9-4-2001]
There is hereby established a sales tax in the amount of one-fourth
of one percent (0.25%) on all local retail sales subject to taxation
under the provisions of Section 321.242, RSMo., within the City of
Neosho, for the purpose of providing revenue for the operation of
the City of Neosho Fire Department.
[Ord. No. 69-2020, 1-21-2020; Passed in election of 6-2-2020; Ord. No. 82-2020, 6-16-2020]
There is hereby established a sales tax in the amount of one-half
of one percent (1/2 of 1%) on all local retail sales and services
subject to taxation under the provisions of Section 94.510, RSMo.,
within the City of Neosho for the sole purpose of funding fire and
police capital improvements and operations.
[Ord. No. 421-2023, 6-20-2023]
There is hereby established a sales tax in the amount of three
percent (3%) on all tangible personal property retail sales of adult
use marijuana under the provisions of Article XIV, Section 2.6(5)
of the Missouri Constitution, within the City of Neosho.
[CC 1979 §26.5-3; Ord. No. 90-10 §1, 5-15-1990]
A. Any
person who pays a fee, tax or license charge authorized by an ordinance
of the City may protest all or any part of any fee, tax or license
charge paid by filing a protest as set forth herein. If no other procedure
is established by law for protesting the fee, tax or license charge,
then a person desiring to pay any fee, tax or license charge under
protest shall, at the time of paying such fee, tax or license or within
seven (7) days thereafter file with the City Collector a written statement
setting forth the grounds on which the protest is based. The statement
shall include the amount of the money in dispute which is claimed
by the person paying such fee, tax or license charge.
B. The
City Collector shall impound, in a separate fund, all or any part
of such fee, tax or license charge which is in dispute. Within thirty
(30) days after the filing of the protest, the City Council shall
hold an administrative hearing on the protest. There shall be at least
ten (10) days notice of a hearing given to the protesting party. Notice
shall be given by certified mail. The hearing shall be informal and
formal rules of evidence shall not apply. Upon hearing the evidence,
the City Council shall rule on the validity of the protest. In the
event the protest is ruled invalid, then any person protesting the
payment of the fee, tax or license charge shall, within thirty (30)
days after filing such a ruling, commence an action against the City
Collector by filing a Petition for review and for recovery of the
amount protested in the Circuit Court of Newton County. If any person
so protesting the fee, tax or license charge shall fail to commence
an action in the Circuit Court for the recovery of the fee or license
charge so protested within the time prescribed in this Subsection,
then such protest shall become null and void and of no effect, and
the City Collector shall then disburse to the proper official the
fee, tax or license charge impounded as authorized by the laws of
the City. If a final decision is rendered holding that the fee, tax
or license charge is invalid, then the City Collector shall refund
to the person who protested the fee, tax or license charge the amount
of the charge which was found to be invalid, plus interest at the
legal rate of interest on the sum from the time it was paid to the
City.