[Ord. No. 167, 12-5-1979; Ord. No. 2023-001, 4-6-2023]
Pursuant to the provisions of Sections 144.010 to 144.510, inclusive,
RSMo., as amended by Senate Bill No. 218, a City sales tax at the
rate of one percent (1%) on the receipts from the sale at retail of
utility services, including the sale of electricity, electrical current,
water and gas, natural or artificial to residential, commercial or
industrial consumers within the City of Northmoor, Missouri, is hereby
reimposed upon all sellers within the City of Northmoor, Missouri,
for the privilege of engaging in business of rendering utility services
at retail within the City of Northmoor, Missouri, to the extent and
in the manner provided by Sections 144.010 to 144.510, inclusive,
RSMo., as amended by Senate Bill No. 218, and the rules and regulations,
Director of Revenue, State of Missouri issued pursuant thereto.
[Ord. No. 302 §1, 11-7-1995]
An additional City sales tax at the rate of one-half percent
(½%) on the receipts from the sale at retail of all tangible
personal property or taxable services at retail within the City of
Northmoor, Missouri, is hereby imposed upon all sellers within the
City of Northmoor, Missouri, for the privilege of engaging in business
of selling tangible personal property or rendering taxable services
at retail within the City of Northmoor, Missouri, to the extent and
in the manner provided by Sections 94.500 to 94.550, inclusive, RSMo.,
and the rules and regulations of the Director of Revenue of the State
of Missouri, issued pursuant thereto.
[Ord. No. 2022-010, 12-8-2022[1]]
A.
Pursuant
to the authority granted by, and subject to the provisions of Missouri
Amendment 3, Marijuana Legalization Initiative (2022) as approved
by the voters on November 8, 2022, a sales tax for general revenue
purposes is imposed for the privilege of sale at retail of all tangible
personal property retail sales of adult-use marijuana sold in the
City in addition to any and all other tangible personal property retail
sales taxes within the City.
B.
The
rate of the tax shall be three percent (3.0%).
[1]
Editor's Note: This tax was passed by a majority of the electorate
at the election held 4-4-2023.
