City of Cabool, MO
Texas County
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Table of Contents
Table of Contents
Cross Reference — As to city sales tax on utility service, §720.010.
[R.O. 2011 §155.010; Ord. No. 451 §§1 — 2, 8-1-1977]
A. 
A City Sales Tax, at the rate of one percent (1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Cabool, Missouri, is hereby imposed on all sellers within the City of Cabool, Missouri, 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 — 144.525, RSMo., as amended, and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.
B. 
Such City Sales Tax is hereby imposed, levied, submitted to the voters and shall be collected now that the voters have approved said tax by majority vote on July 26, 1977, all subject to and in the manner provided by the City Sales Tax Act of the State of Missouri, as provided in Sections 94.500 — 94.550, RSMo., as amended, and all such tax received by the City of Cabool shall be placed in the General Fund for general municipal expenses and uses.
[R.O. 2011 §155.020; Ord. No. 663 §1, 4-25-1994; Ord. No. 729(2) §§1 — 2, 8-16-1999; Ord. No. 733 §§1 — 3, 11-15-1999; Ord. No. 832 §1, 8-15-2005; Ord. No. 09-2009, 11-16-2009; Ord. No. 004-2010 §1, 4-12-2010; Ord. No. 016-2015 §§1 — 2, 7, 8-17-2015; Ord. No. 001-2020, 1-20-2020[1]]
Pursuant to Section 94.577, RSMo., a sales tax at the rate of one-half of one percent (.5%) is hereby imposed upon 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 144.040 to 144.525, inclusive, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. Pursuant to Section 144.032, RSMo., such sales tax shall also be imposed on all sales of metered water services, electricity, electrical current and natural, artificial and propane gas, wood, coal and home heating oil for domestic use only. The amount 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 to 144.525, inclusive, RSMo., and the tax imposed by this Section plus any amounts imposed under other provisions of law. The tax shall be imposed for a period of five (5) years from January 1, 2016, to December 31, 2020. Said tax was extended for an additional five (5) year period at the election held June 2, 2020, which effectively extends the tax through December 31, 2025.
[1]
Editor's Note: This tax passed by a majority of the electorate on June 2, 2020.
[R.O. 2011 §155.030; Ord. No. 04-2006 §1, 4-17-2006]
The City of Cabool hereby determines that it will prohibit the provisions of Section 144.049, RSMo., exempting sales of certain clothing, personal computers, certain computer software and school supplies that occur within the boundaries of said City during the first (1st) Friday in August and ending at Midnight on the Sunday following from local sales taxes.
[Ord. No. 021-2017, 12-18-2017[1]]
A. 
Pursuant to the authority granted by, and subject to, the provisions of Sections 144.600 through 144.761, RSMo., a use tax for general revenue purposes is imposed for the privilege of storing, using, or consuming within the City any article of tangible personal property purchased, produced or manufactured outside this State until the transportation of the article has finally come to rest within this City or until the article has become commingled with the general mass of the property of this City.
B. 
The rate of the tax shall be one point five percent (1.5%). If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City use tax rate also shall be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.
C. 
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.
[1]
Editor's Note: This tax passed by a majority of the electorate on April, 3, 2018.