[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.
[Ord. No. 3488, 12-19-2022[1]]
A sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult use marijuana sold in the City of Pleasant Valley, 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.
