[Ord. No. 571 §1, 9-20-1976; Ord. No. 1240 §1, 12-21-1998]
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-half
of one percent (.5%) on the receipts from the sale at retail of all
tangible personal property or taxable services at retail within the
City of Oak Grove, 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 become effective
as provided in Subsection (4) of Section 94.510, RSMo., and shall
be collected pursuant to the provisions of Sections 94.500 to 94.510,
RSMo.
[Ord. No. 1355 §§1 —
4, 5-24-2002]
There is hereby imposed a one-half of one percent (.5%) sales
tax on the receipts from the sale at retail of all tangible personal
property or taxable services at retail within the City, if such property
and services are subject to taxation by the State of Missouri under
the provisions of Section 144.010 to 144.525, RSMo., 2000, as amended,
one-fourth of the proceed of which shall be used solely to provide
funding for storm water control and three-fourths of the proceeds
of which shall be used to provide funding for the construction, operation
and maintenance of the City's sanitary sewerage system. The tax imposed
hereunder shall be in addition to any and all other sales taxes allowed
by law, including the existing one-half of one percent (.5%) sales
tax enacted by the City and approved by the voters of the City in
1999.
[Ord. No. 1143 §§1 —
2, 1-15-1996; Ord. No.
1144 §1, 1-15-1996; Ord. No. 1425 §§1, 3, 12-4-2003; Ord. No. 1438 §1, 4-19-2004; Ord. No. 1445 §1, 5-17-2004]
A.
Pursuant
to Section 94.577, RSMo., a sales tax at the rate of one-quarter of
one percent (.25%) is hereby imposed on all sellers for the privilege
of engaging in the business of selling tangible personal property
or rendering taxable services at the 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 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 144.510, RSMo., and the tax imposed
by this Section, plus any amounts imposed under other provisions by
law.
B.
All
revenues received by the City from the sales tax herein imposed under
the provisions of Section 95.577, RSMo., shall be deposited by the
City in a special trust fund and shall be used solely for the purpose
of retiring debt under previously authorized bonded indebtedness of
the City or for capital improvements as required and authorized by
Section 94.577, RSMo.
C.
Any
funds received by the City of Oak Grove from the capital improvements
sales tax shall be expended for street maintenance improvements and
none of the funds shall be expended for City employee's salaries,
benefits and/or equipment purchases.
D.
Ordinance
No. 1425, passed December 4, 2003, set out that a portion of the funds
collected pursuant to the City's capital improvements sales tax that
are necessary to fund property acquisitions and easements and related
property acquisition costs associated with the construction of the
City's new sanitary sewer plant and the various lines and mains that
are necessary to connect the new sewer plant to the City's existing
sewer system are hereby appropriated and shall be used for this purpose.
Additionally, it stated that although the limitations in Ordinance
No. 1144 are not binding on the Board of Aldermen and that it is not
required to so by law, it is the intent of the Board of Aldermen to
continue in the future to voluntarily abide by the terms of said limitations
included in Ordinance No. 1144.
E.
The
capital improvements sales tax approved by the voters of the City
and referenced herein is pursuant to Section 94.577, RSMo. (2000,
as amended) and the local parks sales tax approved by the voters and
referenced herein is pursuant to Section 644.032, RSMo. (2000, as
amended).
A.
The
City of Oak Grove, Missouri, hereby imposes a City sales tax of one-half
of one percent (0.5%), the proceeds of which shall be used for public
purposes including providing funding for renovation expenses associated
with the relocation of the Police Station and City Hall to the Civic
Center and acquisition of the former Bent Oak golf course property
for construction of a pool/aquatics center and community center for
the City on the property.
B.
Said
one-half of one percent (0.5%) City sales tax on all retail sales
made in the City which are subject to taxation under the provisions
of Sections 144.010 to 144.525, RSMo., shall be imposed on all retail
sales made in the City which are subject to taxation under the provisions
of Sections 144.010 to 144.525, RSMo. The tax imposed hereunder shall
be in addition to any and all other sales taxes allowed by law. The
imposition of the one-half of one percent (0.5%) City sales tax shall
not become effective until the Missouri Director of Revenue receives
notice of the adoption of the one-half of one percent (0.5%) City
sales tax and begins the actual collection of the revenues for said
tax as provided in Section 94.510, RSMo.
[1]
Editor's Note: This taxed was passed by a majority of the
electorate at the election held on 4-5-2016.
[Ord. No. 765 §1, 2-6-1984]
There is hereby imposed a transportation sales tax of one-half
of one percent (0.5%) as authorized by Section 94.700, et seq., RSMo.
Said transportation sales tax of one-half of one percent (0.5%) shall
be imposed upon all receipts from sale at retail of all tangible personal
property or taxable services. Said tax shall be in the manner and
to the extent provided in Sections 144.010 to 144.525, RSMo., and
the rules and regulations of the Director of Revenue issued pursuant
thereto. All monies received by the City as a result of said tax shall
be deposited by the City Officer authorized by ordinance, in a Transportation
Trust Fund and shall be expended only in the manner and for the transportation
purposes enumerated in the Missouri State Statutes.
A.
Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 though 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 two and one-half percent (2 1/2%) for the
purpose of funding maintenance and improvement of City streets. 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.
[1]
Editor's Note: This taxed was passed by a majority of the
electorate at the election held on 11-8-2022.
[Ord. No. 652 §§1 —
2, 12-18-1979]
The municipal sales tax on all sales of metered water service,
electricity, electrical current, natural, artificial or propane gas,
wood, coal or home heating oil. used for non-business, non-commercial
or non-industrial purposes heretofore imposed within the corporate
limits of the City, is hereby reimposed at the rate of one percent
(1%).
[Ord. No. 1677 §1, 6-7-2010]
Pursuant to the provisions of Section 144.049.6, RSMo., the
City of Oak Grove, Missouri, hereby exercises its right by ordinance
to rescind Ordinance No. 1434, which was adopted by the Board of Aldermen
on April 5, 2004 and Ordinance No. 1518, which was adopted by the
Board of Aldermen on June 19, 2006 and opt to participate in the State
sales tax holiday pursuant to the provisions of Section 144.049, RSMo.,
exempting local sales tax on the purchase of certain clothing, personal
computers, certain computer software, and school supplies that occur
within the boundaries of said City during the three (3) day period
beginning at 12:01 A.M. on the first (1st) Friday in August and ending
at Midnight on the Sunday following the first (1st) Friday.
[1]
Editor's Note — Ord. no. 1677 §§1 —
2, adopted June 7, 2010, repealed section 135.140 "opt out of the
state imposed sales tax holiday" in its entirety. The board of aldermen
now wishes to rescind ord. nos. 1434 and 1518 and opt to participate
in the state sales tax holiday pursuant to the provisions of section
144.049, RSMo. Former section 135.140 derived from ord. no. 1518 §§1
— 2, 6-19-2006.
