[Ord. No. 369 §1, 1-17-1977; Ord. No. 374 §1, 4-11-1977; Ord. No. 680 §1, 4-16-2001]
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 Scott City, Missouri, is hereby imposed
on all sellers within the City of Scott City, 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 April 5, 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 Scott City shall be placed in the General
Fund for general municipal expenses and uses.
C. All
persons who do not pay their City sales tax through the State of Missouri
shall file with the City Clerk a quarterly statement of gross receipts
of such person or entity for the quarter immediately preceding the
date of statement, clearly showing the gross receipts as calculated
from the sale of tangible personal property or tangible services at
retail as defined by Chapter 144 of the Missouri Statutes. Such statement
shall be verified by affidavit of an individual person or, in the
case of a firm or corporation, by the principal officer thereto. At
the time of the filing of the monthly statement required, the person
or entity shall pay the City the sales tax required under this Section.
[Ord. No. 492 §1, 8-21-1995; Ord. No. 502 §1, 11-20-1995]
The City of Scott City, Missouri, hereby imposes a one-half
of one percent (.5%) sales tax on all retail sales made within the
City limits of Scott City, Missouri, which are subject to taxation
under the provisions of Section 144.010 to 144.525, RSMo., for the
purpose of street paving and improvement.
[Ord. No. 602 §1, 6-1-1998; Ord. No. 754 §1, 5-17-2004; Ord. No. 765 §§1 — 3, 9-7-2004; Ord. No. 900 §1 —
2, 8-16-2010; Ord. No. 1174, 1-21-2020; Ord. No. 1192, 6-15-2020]
The City of Scott City, Missouri, does hereby impose a one-fourth
of one percent (.25%) sales tax on all retail sales made within the
City limits of Scott City, Missouri, which are subject to taxation
under the provisions of Sections 144.010 to 144.525, RSMo., for the
purpose of funding capital improvements. This existing sales tax is
hereby extended through March 31, 2031.
[Ord. No. 1262, 12-6-2021]
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 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 property of this City.
B. The
rate of the tax shall be equal to the total local sales tax in effect.
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.
[Ord. No. 1304, 1-17-2023]
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 Scott City, 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.