[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.