[R.O. 2003 §120.125; Ord. No. 294 §1, 9-10-1975]
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 Buckner, 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 be collected pursuant to the provisions of Sections
94.500 to 94.570, RSMo.
[R.O. 2003 §120.130; Ord. No. 541 §§1-2, 5-2-1996]
There is hereby established a sales tax of one-half of one percent
(1/2 of 1%) on the receipts from the sale at retail of all tangible
personal property or taxable services at retail within the City of
Buckner for the purposes of funding capital improvements, including
the operation and maintenance of capital improvements, which may include
the retirement of debt or other obligations previously authorized
by the City, as authorized under Section 94.577.1, RSMo.
[R.O. 2003 §120.140; Ord. No. 618 §§1-2, 5-11-2000]
A.
Pursuant to the authority granted by, and subject to, the provisions
of Sections 144.600 through 144.761 RSMo., a use tax for park fund
capital improvement 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 fifteen thousandths of one dollar ($0.015).
If any City sales tax is repealed or the rate thereof is reduced or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to be repealed, reduced or raised by the same action repealing, reducing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.
[R.O. 2003 §120.150; Ord. No. 731 §§1-3, 6-2-2005]
There is hereby established a sales tax of one-half of one percent
(1/2 of 1%) for transportation purposes.
[R.O. 2003 §705.010; Ord. No. 362, 11-29-1979; Ord. No. 565 §705.010, 9-4-1997]
The sales tax of one percent (1%) previously imposed plus the
one-half percent (0.5%) sales tax for capital improvements which became
effective on October 1, 1996 [for a total of one and one-half percent
(1.5%)] is ratified as of October 1, 1996, and reimposed upon all
sales of metered utilities used for non-business, non-commercial,
and non-industrial purposes.
[Ord. No. 1043, 8-6-2020]
Each year, the City may transfer an amount from the Buckner
Parks and Recreation Capital Improvement Fund to the Buckner Parks
and Recreation Operation Fund representing the amount necessary to
offset the City's operation and maintenance costs related to the Parks
and Recreation Department. The transfer shall not exceed ten percent
(10%) of the Parks and Recreation Capital Improvement Fund.
