[R.O. 2006 §100.280; CC 1992 §100.280; Ord. No. 858 §1, 2-2-1984; Ord. No. 93-39 §1, 8-2-1993]
A.
Pursuant
to the authority granted by and subject to the provisions of Sections
94.500 to 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
to 144.510, 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 sale at retail of all tangible
personal property or taxable services at retail within Ozark, if such
property and taxable services are subject to taxation by the State
of Missouri under the provisions of Sections 144.010 to 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 to 94.570, RSMo.
B.
Pursuant
to the authority granted by and subject to the provisions of Section
94.577, RSMo., a tax for capital improvement 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
to 144.510, RSMo., and the rules and regulations of the Director of
Revenue issued pursuant thereto. The rate of the tax shall be 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 Ozark,
Missouri, if such property and taxable services are subject to taxation
by the State of Missouri under the provisions of Sections 144.010
to 144.510, RSMo. The tax shall become effective as provided in Section
94.577, RSMo., and shall be collected pursuant to the provisions of
Section 94.577, RSMo.
[R.O. 2006 §100.285; Ord. No. 97-24 §§1 — 2, 6-2-1997; Ord. No. 97-34 §§1 — 2, 8-18-1997]
The City of Ozark, Missouri, shall impose a City sales tax for
capital improvement purposes at a rate of one quarter of one percent
(.25%) on the receipts from all retail sales of property or services
within the City which are subject to taxation by the State of Missouri
under the provisions of Sections 144.010 to 144.510, RSMo.
[Ord. No. 06-065, 8-21-2006]
The City of Ozark, Missouri, shall be authorized to impose a
sales tax of not to exceed one-half (½) of one percent (1%)
for the purpose of providing funding for local parks and stormwater
control for the City of Ozark, Missouri, including without limitation
the acquiring, constructing, furnishing and equipping of a community
center, parks and stormwater control facilities; provided that a portion
of said sales tax equal to three-eighths (⅜) of one percent
(1%) shall terminate on (a) the date that is twenty (20) years from
the effective date on which said sales tax is first imposed, or (b)
when the costs of the financing of the acquiring, constructing, furnishing
and equipping of a community center, parks or stormwater control facilities
have been paid in full, whichever date is earlier. This sales tax
will be imposed beginning January 1, 2007.
