[CC 1990 §17-12; CC 1978 §343.003]
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 Belle, 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 Subsection (4) of Section 94.510, RSMo., and shall be collected pursuant to the provisions of Sections 94.500 to 94.570, RSMo.
[CC 1990 §17-13; CC 1978 §343.009; Ord. No. 252, 12-17-1979]
A. 
The municipal sales tax on all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, coal or home heating oil used for non-commercial or non-industrial purpose heretofore imposed within the corporate limits of this municipality is hereby reimposed.
B. 
The rate of taxation shall be as heretofore one percent (1%).
C. 
The City Clerk is hereby directed to provide copies of this Section to all of the utilities which provide service within the corporate limits of the City, and to the Director of Revenue for the State of Missouri.
D. 
This Section shall take effect and be in full force from and after January 1, 1980.
[CC 1990 §17-14; Ord. No. 272 §1, 2-3-1986; Ord. No. 275 §1, 2-3-1986]
Pursuant to the authority granted by and subject to the provisions of Sections 94.700 to 94.755, RSMo., and any amendments, additions or repeals thereof, a tax for transportation 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-half 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 Belle, 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 Subsection (5) of Section 94.705, RSMo., and shall be collected pursuant to the provisions of Sections 94.700 to 94.755, RSMo.
[CC 1990 §17-15; Ord. No. 340 §§1 — 3, 12-13-2000]
The City imposes a sales tax at the rate of one-half of one percent (0.5%) on all retail sales made within the City, subject to taxation under the law, for the purpose of funding capital improvements, which may include the retirement of debt under previously authorized bonded indebtedness.
[Ord. No. 586, 4-10-2018]
The City of Belle shall impose a local use tax on out-of-state purchases at the same rate as the total local sales tax rate, currently one percent (1%) provided that if the local sales tax rate is reduced or raised by voter approval the local use tax rate shall also be reduced or raised by the same action. A use tax return shall not be required to be filed by persons whose purchases from out-of-state vendors do not in total exceed two thousand dollars ($2,000.00) in any calendar year.