[Ord. No. 1176 § 1, 2-9-1981]
Pursuant to the authority granted by and subject to the provisions
of Section 94.500 to 94.570 of the Revised Statutes of Missouri, 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 144.501 of
the Revised Statutes of Missouri 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
the City, if such property and taxable services are subject to taxation
by the State under the provisions of Sections 144.010 to 144.510 of
the Revised Statutes of Missouri. The tax shall become effective as
provided in Subsection 4 of Section 94.510 of the Revised Statutes
of Missouri and shall be collected pursuant to the provisions of Sections
94.500 to 94.570 of the Revised Statutes of Missouri.
[Ord. No. 2477 § 1, 8-20-2007]
A City sales tax for transportation purposes at the rate of
one-half of one percent (.5%) on the receipts from all retail sales
within the City of Centralia, Missouri, is hereby imposed upon all
sellers within the City of Centralia, Missouri, 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 by Sections 144.010 to 144.525, inclusive, Revised Statutes
of Missouri, and the rules and regulations of the Director of Revenue
of the State of Missouri issued pursuant thereto, such sales tax to
be used for transportation purposes, including the construction, reconstruction,
repair and maintenance of streets, roads and bridges, the acquisition
of lands and rights-of-way for streets, roads and bridges and planning
and feasibility studies for streets, roads and bridges. The officer
of the City of Centralia, Missouri, to receive all the transportation
sales tax money from the Missouri Director of Revenue, pursuant to
Section 94.730, Revised Statutes of Missouri, is the City Clerk of
the City of Centralia, Missouri.
[1]
State Law Reference — See §§ 94.700 —
94.755, RSMo.
[Ord. No. 2977, 7-16-2018; Ord.
No. 2987, 10-15-2018]
The City does hereby impose a tax of one half of one percent
(1/2 of 1%) on all retail sales made in the City pursuant to Section
94.900, RSMo., the revenues of which shall be used to support the
public safety of the community of Centralia, which include, but are
not limited to, expenditures on equipment, City employee salaries
and benefits, and facilities for police, fire and emergency medical
providers.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on 11-6-2018.
[Ord. No. 3156, 1-16-2023]
A sales tax at the rate of three percent on all tangible personal property retail sales of adult-use marijuana sold in the City of Centralia, Missouri, as authorized by Article XIV, Section 2.6(5) of the Missouri Constitution, is hereby imposed. The tax imposed hereunder shall be in addition to any and all other sales taxes allowed by law.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on 4-4-2023.
