[CC §6.01; Ord. No. 47, 4-7-1975; Ord. No. 231, 8-20-1984; Ord. No.
237, 2-18-1985; Ord. No. 546-A §1, 7-1-1996]
A.
There
is hereby levied on all property, real, personal or mixed, within
the corporate limits of the City of St. John, a tax rate to be calculated
in accordance with the guidelines mandated by the Missouri State Auditor,
on the one hundred dollars ($100.00) assessed valuation as shown on
the assessment books of St. Louis County, as corrected or amended
by the Board of Equalization, and certified by the County Clerk.
B.
The
City Council of the City of St. John shall hold a public hearing to
discuss and adopt the annual tax rate for that calendar year in accordance
with the State of Missouri Statutes.
[CC §6.02; Ord. No. 23, 10-7-1974]
The Clerk of St. Louis County, Missouri, is hereby authorized
to extend on the books of the Collector the amount of taxes due and
collectible according to the above rate on all property, real, personal
or mixed, within the corporate limits of the City of St. John.
[CC §6.03; Ord. No. 23, 10-7-1974]
The St. Louis County Collector, as an agent of the City of St.
John, is hereby authorized to collect the taxes so extended by the
Clerk of St. Louis County and due the City; in the same manner and
under the same rules and regulations as may be provided by the law
for collecting and enforcing the payment of State and County taxes.
[CC §6.04; Ord. No. 23, 10-7-1974]
The Compensation to be paid to St. Louis County for such service
shall be the commissions set out in Section 52.260, of the Revised
Statutes of Missouri.
Each tract of land in the back tax book, in addition to the
amount of tax delinquent, shall be charged with a penalty of eighteen
percent (18%) of each year's delinquency except that the penalty on
lands redeemed prior to sale shall not exceed two percent (2%) per
month or fractional part thereof.
[CC §6.06; Ord. No. 231, 8-20-1984]
The City Manager is hereby authorized to transmit a certified
copy of this ordinance to the Clerk of St. Louis County Council and
the Collector of St. Louis County.
[CC §6.07; Ord. No. 126, 6-5-1978; Ord. No. 237, 2-18-1985]
In accordance with Senate Bill 234, the Council of the City
of St. John notifies the Director of Revenue of the State of Missouri,
that it consents to the transfer from Group "A" to Group "B" as provided
by said bill, which authorizes said funds to be distributed according
to population from the County Sales Tax Trust Fund.
[CC §9.10, Ord. No. 23, 10-7-1974]
A tax of one percent (1%) upon the receipts from the sale at
retail of all tangible personal property and taxable services within
the City of St. John is hereby levied and imposed upon all persons
selling or furnishing tangible personal property or rendering services
at retail in the City of St. John.
[CC §9.11; Ord. No. 23, 10-7-1974]
The tax provided for in this Article is imposed to the extent
and in the manner provided in Sections 144.010 to 144.525 of the Missouri
Revised Statutes, and Rules and Regulations of the Director of Revenue
of the State of Missouri, issued pursuant thereto.
[CC §9.12; Ord. No. 23, 10-7-1974]
All revenues collected and received by the City of St. John
from the tax imposed by this Article shall be deposited in the City
Treasury to the credit of either the General Revenue Fund or Capital
Works Reserve Fund.
[CC §9.13; Ord. No. 23, 10-7-1974]
The tax provided for in this Article shall be in effect as of
September 18, 1973, when a proposal to authorize the City Council
of the City of St. John to impose a City sales tax at the rate of
one percent (1%) was approved by a majority of the votes cast by the
qualified voters of the City of St. John voting thereon and as provided
in Sections 94.500 through 94.570 of the Missouri Revised Statutes.
[CC §9.14; Ord. No. 23, 10-7-1974]
By February first (1st) of each year, all businesses in the
City of St. John must submit to the City Manager a certified copy
of the prior years gross sales receipts. This may be a copy of the
annual report which is submitted to the State.
[Ord. No. 1067 §§1 —
2, 5-18-2015[2]; Ord. No. 1068 §§1
— 2, 7-6-2015]
There will be imposed an additional sales tax of ¼ cent
to consumers in St. John to provide funding for costs associated with
road safety and Police Officer services within the City of St. John.
[1]
Editor’s Note: This sales tax was approved by a majority
of the voters at an election held 4-7-2015.
[2]
Editor’s Note: Section 2 of this ordinance provided
that the sales tax would be effective on the first day of the second
calendar quarter after the Director of the Department of Revenue received
notice of adoption of the tax.
[Ord. No. 1251[1], 8-21-2023]
A sales tax at the rate of three percent (3%) on all tangible
personal property retail sales of adult-use marijuana sold in the
City of St. John, Missouri, as authorized by Article XIV, Section
2.6(5) of the Missouri Constitution, is hereby imposed. The tax imposed
hereunder shall be in addition to any and all other sales taxes allowed
by law.
[1]
Editor's Note: This tax was passed by a majority of the electorate
11-7-2023.
