[R.O. 1996 § 140.010; Ord. No. 155 §§II — IV, 2-5-1971]
A sales tax at the rate of one percent (1%) on the receipts from the sale at retail of all tangible personal property, and taxable services at retail within the City of Gerald is hereby levied and imposed upon all persons selling or furnishing tangible personal property or rendering taxable services for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail in the City of Gerald.
The tax provided for in this Section is imposed 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 of the State of Missouri issues pursuant thereto.
All revenues collected and received by the City of Gerald from the tax imposed by this Section shall be deposited in the City Treasury to the credit of the general revenue fund.
[R.O. 1996 § 140.020; Ord. No. 323 §1, 9-13-1990; Ord. No. 407 §1, 8-10-1995]
Pursuant to the authority granted by and subject to the provisions of Sections 94.700 to 94.755, RSMo., a tax for transportation purposes as defined in Section 94.700, RSMo., 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-half of one percent (0.5%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within Gerald, 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. The tax shall become effective as provided in Section 94.705, RSMo., and shall be collected pursuant to the provisions of Sections 94.700 to 94.755, RSMo.
[R.O. 1996 § 140.030; Ord. No. 230 §§1 — 2, 7-19-1979]
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 this Municipality is hereby reimposed.
The rate of taxation shall be, as heretofore, one percent (1%).
[R.O. 1996 § 140.040; Ord. No. 592 §§1 — 2, 7-13-2006]
The City of Gerald hereby determines that it will prohibit the provisions of Section 144.049, RSMo., from exempting sales of certain clothing, personal computers, certain computer software and school supplies that occur within the boundaries of said City beginning at 12:01 A.M. on the first Friday in August and ending at Midnight on the Sunday following from local sales taxes.
The City Clerk is hereby directed to send written notice to the State of Missouri Department of Revenue as soon as possible, but no later than June 15, 2006, of the decision to opt out of the sales tax holiday by forwarding a cover letter and certified copy of this Section.
[R.O. 1996 § 140.050; Ord. No. 709 §1, 8-9-2012; Ord. No. 716 §§2 — 4, 12-13-2012; Ord. No. 897, 12-12-2019; Ord. No. 907, 6-11-2020]
The City of Gerald, Missouri, hereby imposes a one cent ($0.01) sales tax increase for the purpose of providing general revenue earmarked construction and for use in the maintenance of Gerald City streets, and for the design, construction and maintenance of said City streets. Said measure passed by a simple majority in the election of November 6, 2012.
Property Tax Rollback. In a concentrated effort to ease the tax burden on the citizens and property owners of Gerald, Missouri, the Board of Aldermen believe it is prudent to roll back and reduce the property tax levy from 1.0002 cents per one hundred dollars ($100.00) of assessed valuation to 0.9502 cents per one hundred dollars ($100.00) of assessed valuation.
Sunset Provision. Further, the Board of Aldermen, by this Section, hereby order that the one cent ($0.01) sales tax shall only be in effect for a period of eight (8) years, beginning on January 1, 2013 and ending or sunsetting on December 31, 2020. Subsequently, the City proposed an extension of this tax to begin on January 1, 2021 and ending, or sunsetting, on December 31, 2025. With passage of this measure on June 2, 2020 (delayed from April 7, 2020) the City is enabled to maintain the reduced property tax rate set out in Subsection (B) above.
Editor's Note: This sales tax was extended by majority vote June 2, 2020 (delayed from April 7, 2020).