City of Pleasant Valley, MO
Clay County
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Table of Contents
Table of Contents
[Ord. No. 957 §1, 5-21-1979; Ord. No. 1113, 10-18-1982]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.550, RSMo., 1969, a tax for the benefit of the City 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., 1969, and the rules and regulations of the Director Revenue issued pursuant thereto. The rate of the tax shall be one percent (1%) on the receipts from the sale and retail of all tangible personal property or taxable services at retail within the City of Pleasant Valley, 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., 1969. Sales tax upon the sale and delivery of residential and domestic utility service within the City of Pleasant Valley, Missouri, shall be exempted. These utilities are defined to include water, gas and electric service. This exemption is pursuant to Sections 144.010 to 144.525, RSMo., 1979.
[Ord. No. 3272, 8-29-2017]
A. 
That upon the first (1st) day of January of each year all unpaid City taxes shall become delinquent and the taxes upon Real Property are hereby made lien thereon.
B. 
That the penalty on all delinquent tax bills shall be three percent (3%) for the first (1st) month and one percent (1%) additional each month thereafter, with a maximum of twelve percent (12%).
A. 
Pursuant to the authority granted by and subject to the provisions of Sections 94.577 RSMo., a tax for the purpose of funding capital improvements as defined in Section 94.577 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 sales at retail of all tangible personal property or taxable services at retail within the City of Pleasant Valley, Missouri, if such property is subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.525, RSMo. The tax bill shall become effective as provided in Section 94.577 RSMo., and shall be collected pursuant to the provisions of Section 94.577 RSMo.
[Ord. No. 1561 §2, 7-29-1991]
B. 
An additional capital improvements sales tax, at the rate of one-half of one percent (0.5%) of the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Pleasant Valley, Missouri, which are subject to sales tax under the provisions of Sections 144.010 to 144.525, RSMo., is hereby imposed on all sellers within the City of Pleasant Valley, Missouri. The tax is for the privilege of engaging in such business and is imposed at the above stated rate and in the manner and to the extent provided 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 Department of Revenue shall be computed on the basis of the combined rate of tax imposed by Sections 144.010 to 144.525 RSMo., the tax imposed by prior City ordinances, as may be amended, as authorized by Sections 94.577, RSMo., and the tax imposed herein, as authorized by Section 94.577, RSMo. Such capital improvements sales tax is hereby imposed, levied and submitted to the voters and shall be collected, all subject to and in the manner provided under the provisions of Sections 144.010 to 144.525 RSMo., of the State of Missouri, for the purpose of funding capital improvements, including the operation and maintenance of capital improvements and all such tax received by the City of Pleasant Valley, Missouri, shall be placed in a special trust fund to provide funding for capital improvements projects as enumerated in Section 94.577, RSMo.
[Ord. No. 3159 §§1 — 2, 12-15-2014[1]]
[1]
Editor's Note: The tax herein set out was approved by majority vote at the election on April 7, 2015.
[Ord. No. 1754 §1, 2-6-1995]
A City sales tax for transportation purposes at the rate of one-fourth of one percent (0.25%) on the receipts from all retail sales of all tangible personal property or taxable services at retail within the City, such property and services being subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.525, RSMo., and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto, is hereby imposed.
[Ord. No. 2475 §§1 — 4, 8-19-2002]
The City of Pleasant Valley, Missouri, hereby imposes a sales tax of one-quarter of one percent (0.25%) for the purpose of providing additional revenues to fund the operations of the Municipal Fire Department of the City.
[1]
Editor’s Note: Former Section 130.050, Stormwater Control Sales Tax, enacted 8-21-2000 by §§1 – 2 of Ord. No. 2234, has expired and thus been removed from the City Code.
[Ord. No. 2642 §2, 1-19-2004; Ord. No. 2654 §1, 4-20-2004; Ord. No. 2658 §1, 5-3-2004]
The City of Pleasant Valley, Missouri, hereby imposes a sales tax of one percent (1%) for the purpose of providing additional revenues to the general fund of the City.