[R.O. 2004 §130.070; CC 1990 §130.070; Ord. No. 592 §1, 11-4-1985]
The City of Pevely, in order to maintain its sources of revenue
at its historical level, hereby determines to maintain the one percent
(1%) gross receipt tax against any person or corporation who is engaged
in the business of supplying electricity, gas or telephone service.
[R.O. 2004 §130.080; CC 1990 §130.080; Ord. No. 357 §§1 —
3, 12-12-1979]
A.
Capital Improvements.
[Ord. No. 1301 §§1 — 3, 6-3-2013]
1.
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 nonbusiness, noncommercial
or nonindustrial purposes heretofore imposed within the corporate
limits of this municipality is hereby reimposed.
2.
The rate of taxation shall be, as heretofore, one-half percent
(1/2%).
3.
The City Clerk hereby is directed to provide copies of this
Subsection to all the utilities that provide service within the corporate
limits of the City, and to the Director of Revenue of the State of
Missouri.
B.
Public Mass Transportation.
[Ord. No. 1302 §§1 — 3, 6-3-2013]
1.
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 nonbusiness, noncommercial
or nonindustrial purposes heretofore imposed within the corporate
limits of this municipality is hereby reimposed.
2.
The rate of taxation shall be, as heretofore, one-half percent
(1/2%).
3.
The City Clerk hereby is directed to provide copies of this
Subsection to all the utilities that provide service within the corporate
limits of the City, and to the Director of Revenue of the State of
Missouri.
[R.O. 2004 §130.090; CC 1990 §130.090; Ord. No. 162 §1, 6-5-1973]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 through 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
the City of Pevely, 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. The tax shall become effective as provided in Section
94.510 (4), RSMo., and shall be collected as provided by Statute.
[R.O. 2004 §130.100; Ord. No. 769 §1, 4-15-1993]
Imposition Of City Sales Tax For The Repair And Maintenance
Of Streets. Pursuant to the authority granted by and subject
to the provisions of Sections 94.700 through 94.755, RSMo., a tax
for the purpose of repairing and maintaining the streets within the
City of Pevely, Missouri, is hereby imposed upon the receipts from
the sale at retail of all tangible personal property or taxable services
at retail within the City 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 cent ($.005) on the receipts from the sale at
retail of all tangible personal property or taxable services within
the City of Pevely, Missouri, if such property and services are subject
to taxation by the State of Missouri under the provisions of Sections
144.010 to 144.525, RSMo. The tax shall become effective as provided
in Section 94.705(5), RSMo., and shall be collected as provided by
Statute.
[Ord. No. 1117 §1, 8-21-2006]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 through 94.577, RSMo., a tax for the purpose of
funding capital improvements consisting of construction of a new City
hall building, including the operation and maintenance of capital
improvements and other such capital improvements within the City of
Pevely, Missouri, is hereby imposed upon the receipts from the sale
at retail of all tangible personal property or taxable services at
retail within the City to the extent and in the manner provided in
Sections 144.010 to 144.525, RSMo., and the rules and regulations
of the Director of Revenue issued pursuant thereto. The rate of the
tax shall be one-half of one cent ($.005) of the receipts from the
sale at retail of all tangible personal property or taxable services
at retail within the City of Pevely, 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. The tax shall become
effective as provided in Section 94.577, RSMo., and shall be collected
as provided by Statute. Thereafter said tax shall be deposited to
and held in a separate trust fund to retire any bonds specially issued
in order to fund such capital improvements, or alternatively, in order
to pay for any indebtedness incurred by the City in order to construct
such capital improvements, except to the extent that such funds are
required for the operation and maintenance of such capital improvements.
[Ord. No. 1104 §1, 5-1-2006]
The City of Pevely, Missouri, hereby determines that it will
prohibit the provisions of Section 144.049, RSMo., from exempting
sales of certain clothing, personal computer software, and school
supplies that occur within the boundaries of said City during a three
(3) day period beginning at 12:01 A.M. on the first (1st) Friday in
August and ending at 12:00 Midnight on the following Sunday.
