[Ord. No. 905 §3, 9-11-1979, passed on 11-6-1979; Ord. No. 951 §1, 1-5-1982]
A.
The
City of Albany, Missouri, hereby imposes a City sales tax under the
provisions of Sections 94.500 to 94.570, inclusive, RSMo., as amended,
at a rate of one percent (1%) on the receipts from the sale at retail
of all tangible personal property or taxable services at retail within
said City which are subject to taxation by the State of Missouri under
the provisions of Sections 144.010 to 144.525, inclusive, RSMo., as
amended.
B.
The
City of Albany, Missouri, hereby adopts as exemptions from City sales
tax all exemptions set forth in Section 144.030, RSMo., as amended,
use from City sales tax.
[Ord. No. 94-26 §§1 — 3, 9-6-1994]
A.
Pursuant to the authority granted by the State of Missouri, a sales
tax for capital improvement purposes under the provisions of Section
94.577, RSMo., is hereby imposed upon all persons in the City of Albany
who are engaged in the business of selling tangible personal property
and taxable services subject to a sales tax under the provisions of
Sections 144.010 to 144.510, RSMo., as a tax for the privilege of
engaging in such business, at the rate of one-half of one percent
(½ of 1%) on the receipts from the sale at retail of all such
tangible personal property or taxable services within the City of
Albany, Missouri.[1] Said tax shall become effective, shall be imposed, and
shall be collected in the manner and the extent provided in Sections
144.010 to 144.510, RSMo., the rules and regulations of the Director
of Revenue of the State of Missouri issued pursuant thereto, and the
provisions of all other applicable laws of the State of Missouri.
[Ord. No. 14-15 §1, 9-2-2014]
[1]
Editor's Note: This tax was approved by a majority of
the voters of the City of Albany at an election held 8-5-2014.
B.
The amount of tax to be reported and returned to the Director of
Revenue of the State of Missouri by all persons subject to the tax
shall be computed on the basis of the combined rate of tax imposed
by Sections 144.010 to 144.510, RSMo., the tax imposed by ordinance
authorized by Section 94.577, RSMo.
[Ord. No. 14-15 §2, 9-2-2014[2]]
[2]
Editor’s Note: Section 4 of this ordinance provided
that the extension of this capital improvements tax would become effective
4-1-2015 and continue through 3-31-2035.
C.
All
revenues received by the City from the tax authorized under the provisions
of Section 94.577, RSMo., 1986, as amended, shall be deposited in
a special trust fund, held, administered and used solely for the purposes
permitted by said Statute.
