[R.O. 2009 §140.030; Ord. No. 469 §1, 7-11-1995; Ord. No. 474B §1, 11-14-1995]
Pursuant to Section 94.577, RSMo., a sales tax at the rate of
one-fourth of one percent (0.25%) is hereby imposed upon 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 in Sections 144.010 to 144.525, RSMo., and the rules
and regulations of the Director of Revenue issued pursuant thereto.
The amount reported and returned to the Director of Revenue by the
seller shall be computed on the basis of the combined rate of the
tax imposed by Sections 144.010 to 144.525, RSMo., and the tax imposed
by this Section plus any amounts imposed under other provisions of
the law.
[R.O. 2009 §140.040; Ord. No. 482 §§1 — 2, 6-4-1996; Ord. No. 485 §1, 8-13-1996]
A.
Pursuant
to the authority granted by and subject to the provisions of Sections
144.600 through 144.761, RSMo., and Sections 144.757 et seq., RSMo.,
a use tax for general revenue purposes is imposed for the privilege
of storing, using or consuming within the City any article of tangible
personal property. This tax does not apply with respect to the storage,
use or consumption of any article of tangible personal property purchased,
produced or manufactured outside of this State until the transportation
of the article has finally come to rest within this City or until
the article has become commingled with the general mass of property
of this City.
B.
The
rate of the tax shall be one-half of one percent (0.5%). If any City
sales tax is repealed or the rate thereof is reduced or raised by
voter approval, the City use tax rate shall also be deemed to be repealed,
reduced or raised by the same action repealing, reducing or raising
the City sales tax.
C.
The
City of Pasadena Hills hereby chooses and selects that the distribution
of proceeds of the City's use tax received by the Missouri Collector
of Revenue shall be in accord with the terms and provisions of "Option
2" of Section 94.8890.4, RSMo., such that one hundred percent (100%)
of the said use taxes collected shall be deposited with the Director
of Revenue and the City of Pasadena Hills shall thereafter receive
distribution by the said Director based on the percentage ratio that
the population of the said City bears to the total population of all
the municipalities in St. Louis County choosing Option 2 for distribution
of municipal use taxes.
