City of Richmond, MO
Ray County
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Table of Contents
Table of Contents
[CC 1974 §25-1; Rev. Ords. 1929, No. 34 §1]
For the support of the City Government, the payment of the outstanding debt, and for the advancement of the public interest and improvement of the City, taxes shall be levied on all property, real and personal, subject to taxation for State, County and City purposes.
[CC 1974 §25-2; Rev. Ords. 1929, No. 34 §2]
It shall be the duty of the City Council on or before the first (1st) day of October of each year, to ascertain the amount of money to be raised thereon for general and other purposes and fix by ordinance the rate of the levy for taxes to be levied, assessed and collected on the assessed valuation of real estate and personal property within the City subject to taxation for City purposes.
[CC 1974 §25-3; Ord. No. 628 §1, 3-7-1962]
There is hereby levied an annual one (1) mill tax on the dollar on all taxable property in the City for the establishment and maintenance of free public parks in the City.
[CC 1974 §25-4; Ord. No. 675 §3, 1-19-1966]
The Mayor may, with the approval of the City Council, enter into a contract with the County Assessor for the annual assessment of real and personal property within the corporate limits of the City, and the County Assessor shall perform all of the duties heretofore performed by the City Assessor and be compensated therefor at a rate established by ordinance, together with the cost of all blanks and blank books necessary for use in making assessments.
[CC 1974 §25-5; Ord. No. 569 §40, 8-5-1959]
A. 
No tax authorized by this Code or other ordinances of the City which shall be assessed on any property within this City by any officer authorized to make assessments shall be held to be illegal or invalid for want of any matter of form in any proceeding not affecting the merits of the case, and which shall not prejudice the rights of the party assessed.
B. 
All taxes assessed upon any property in the City shall be presumed to be legally assessed until the contrary is affirmatively shown; and no sale of the real estate for the non-payment of the taxes thereon shall be rendered invalid by showing that any certificate, return, affidavit or other paper required to be made and filed in any office is not found in the office where the same ought to be filed or found, but until the contrary is proven the presumption shall be in all cases that such certificate, return, affidavit or other paper was properly made and filed in the proper office.
[CC 1974 §25-6; Ord. No. 852 §§1 — 2, 1-16-1974]
A. 
The City Council of the City of Richmond, Missouri, after mature and deliberate consideration has determined that it is in the best interest of the City of Richmond, Missouri, to impose 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 Richmond, Missouri, which are subject to taxation by the State of Missouri under Sections 144.010 to 144.510, inclusive, RSMo., as indicated under Resolution No. 116 which was passed by the City Council of the City of Richmond on the sixteenth (16th) day of January, 1974.
B. 
There is hereby established into the corporate limits of the City of Richmond, Missouri, 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 Richmond, Missouri. Upon all sellers within the City of Richmond, Missouri, for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail to the extent in the manner provided by Sections 144.010 to 144.510, inclusive, RSMo., and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.
[Ord. No. 1945 §§1 — 2, 1-19-2005]
A. 
There is hereby imposed a sales tax in the amount of one-fourth cent (¼¢) on all retail sales made in the City which are subject to taxation under the provisions of Sections 144.010 — 144.525, inclusive, RSMo., as amended, for the purpose of paying the costs of acquiring, constructing, improving a municipal complex to house a community center, City hall, fire station, police station, communications center, maintenance and office areas.
B. 
The imposition of said sales tax was approved on Tuesday, April 5, 2005.
[Ord. No. 2068 §1, 1-9-2008; Ord. No. 2080A §I, 4-9-2008; Ord. No. 2259 §I, 8-14-2012]
Pursuant to the authority granted by and subject to the provisions of Section 644.032.1, RSMo., a tax for the purpose of funding capital improvements and recreational facilities in City parks from the effective date of imposition of said tax 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 144.525, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of tax shall be one-quarter of one percent (.25%) on the receipts from the sale at retail on all tangible personal property or taxable services at retail within Richmond, Missouri, if such property and such services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.525, RSMo. The tax shall be in addition to any and all other sales taxes allowed by law and shall become effective on the first (1st) day of the second (2nd) calendar quarter after the Missouri Department of Revenue receives notice of adoption of the tax and shall be collected as provided by law. All revenue received from this tax shall be deposited in a special trust fund and shall be used for the purpose of funding capital improvements and recreational facilities in the City parks for as long as the tax shall remain in effect from the effective date of imposition of said tax. Once this tax is abolished or terminated by any means, all funds remaining in the special trust fund shall be used solely for the maintenance of the local parks improved with revenues raised by this tax. All funds in the special trust fund which are not needed for local parks may be invested in accordance with applicable laws relating to the investment of other municipal funds.
[Ord. No. 1763, 5-23-2001; Ord. No. 1777, 8-22-2001; Ord. No. 2005, 7-26-2006; Ord. No. 2020, 11-15-2006; Ord. No. 2227 §1, 11-2-2011; Ord. No. 2302 §I, 9-10-2013; Ord. No. 2414 § I, 1-25-2017]
The City of Richmond, Missouri, hereby imposes a sales tax of one-half of one percent (0.5%) for transportation purposes. The sales tax to be imposed shall be on the receipts from the sale at retail of all tangible personal property or taxable services if such property and services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.510, RSMo. The sales tax shall be used for transportation purposes as defined in Section 94.700, RSMo., including street improvements, sidewalk improvements, and related storm water improvements.
[1]
Editor's Note — At the election on November 7, 2006, a majority of the voters of the City of Richmond, Missouri, approved an extension of this transportation sales tax of one-half of one percent (.5%) for an additional five (5) years. Subsequent to that, the election held November 8, 2011, approved an extension of this transportation tax from January 1, 2012 through December 31, 2016. And, subsequent to that, the election held November 8, 2016, approved an extension of this transportation tax from January 1, 2017 through December 31, 2021.
[Ord. No. 2383 §§I — III, 5-10-2016[1]; Ord. No. 2394 §I, 8-9-2016]
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. This tax does not apply with respect to the storage, use or consumption of any article of tangible personal property purchased, produced or manufactured outside the State of Missouri until the transportation of the article has finally come to rest within the City or until the article has become commingled with the general mass of property of the City.
B. 
The rate of the tax shall be two percent (2%). If any local sales tax of the City is repealed or the rate thereof is reduced or raised by voter approval, the local use tax rate of the City shall also be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the local sales tax.
C. 
The City of Richmond, Missouri, shall impose a local use tax at the same rate as the total sales tax rate, currently, two percent (2%), 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. Said use tax shall not be required to be paid by persons whose purchases from out-of-State vendors do not exceed in total more than two thousand dollars ($2,000.00) in any calendar year.
[1]
Editor’s Note: This tax passed at the election held on 8-2-2016.
[Ord. No. 1993 §§1 — 2, 4-26-2006; Ord. No. 2239 §§I — II, 3-13-2012]
A. 
The City of Richmond, Missouri hereby rescinds Ordinance No. 1993B excepting the City of Richmond, Missouri from the "Back to School Sales Tax Holiday" (Section 144.049, RSMo.).
B. 
The City of Richmond, Missouri hereby determines that it will participate in the provisions of Section 144.049, RSMo., exempting sales of certain clothing, certain personal computers, certain computer software, and certain school supplies that occur within the boundaries of said City beginning at 12:01 A.M. on the first (1st) Friday in August and ending at midnight on the Sunday following.