[Ord. No. 165 §§1 —
9, 2-1-1983]
A.
Imposition Of City Sales Tax. Pursuant to the authority
granted by and subject to the provisions of Sections 94.500 to 94.550,
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 144.525, 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 Rogersville, Missouri, if such property
and taxable services are subject to taxation by the State of Missouri
under the provisions of Sections 144.010 to 144.525, RSMo., including
in particular the tax permitted under Section 144.032, 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 94.550, RSMo.
B.
All Non-Profit Organizations. All non-profit organizations
that have a current State sales tax exemption number from the State
Department of Revenue setting forth that they are currently exempt
from State sales tax shall be exempt from the effects of this Section
and the City sales tax.
C.
Failure To Pay City Sales Tax. It shall be unlawful for
any person or taxable entity to fail to pay said City sales tax in
accordance with the City's ordinances, pursuant to Sections 94.500
to 94.550, RSMo., and Sections 144.010 to 144.525, RSMo. If the City
Tax Collector determines by inspection of a person or entity's tax
records, sales receipts, State sales tax records, or by audit by a
person's or taxable entity's retail sales record that one has failed
to pay his/her City sales tax as required by the ordinances of the
City of Rogersville, then the Tax Collector shall notify the Director
of the Department of Revenue and the one who has failed to pay the
City sales tax of such determination and shall make an assessment
of the tax. Anyone who has been notified of such a determination by
the Tax Collector shall be given an opportunity to have a hearing
before the Tax Collector or a hearing before an officer appointed
by the Mayor for such purposes, which hearing shall be held in due
course and under such reasonable procedure as is deemed required by
the Tax Collector and hearing officer and with a right to appeal from
a decision made at the hearing, in accordance with procedure set forth
in Chapter 536, RSMo.
D.
Collection Of City Sales Tax. Upon the Director making a
determination that a person or taxable entity has failed to pay the
City sales tax or has failed to pay the same in accordance with provisions
of the ordinances of the City of Rogersville and upon notice to the
Director of the Department of Revenue of such determination, the City
may joint in any lawsuit brought by the Department of Revenue on behalf
of the City, or upon the Department of Revenue failing to take action
required by law to collect the City sales tax, the City Attorney may
bring a lawsuit against the person or taxable entity who has failed
to pay for the City sales tax and against the Department of Revenue
for its failure to comply with statutory duties and may include in
said lawsuit as a party the surety on the bond required by Section
94.550, RSMo.
E.
Penalty. Any person who violates these provisions of this
Section shall be punished by a fine of not more than five hundred
dollars ($500.00) or by imprisonment in Jail for a period not exceeding
one hundred eighty (180) days, or by both such fine and imprisonment.
Each and every day any violation of this Section shall continue shall
constitute a separate offense.
F.
It
is expressly provided that the foregoing remedies of the City shall
be cumulative and that no action taken by the City shall be construed
as an election on the part of the City or any of its officers to pursue
any remedy hereunder to the exclusion of any other remedy.
[Ord. No. 400 §§1 —
2, 3-17-2003]
There is hereby imposed a sales tax for transportation purposes
of one-half of one percent (.5%) which shall be imposed from its effective
date upon all receipts from the sale at retail of all tangible personal
property or taxable services at retail within the City of Rogersville,
Missouri, if such property and services are subject to taxation by
the State of Missouri under the provisions of Sections 144.010 to
144.525, RSMo. Said tax shall be in the manner and to the extent provided
in Sections 144.010 to 144.525, RSMo., and the rules and regulation
of the Director of Revenue issued pursuant thereto. This tax shall
terminate five (5) years from the date of its imposition.
[1]
Note — This tax was approved by a majority of the voters
on June 3, 2003.
