[Ord. No. 414 §§1
— 4, 2-23-1971]
A.
A sales
tax at the rate of one percent (1%) on the receipts from the sale
at retail of all tangible personal property and taxable services at
retail within the City of Pagedale is hereby levied and imposed upon
all persons selling or furnishing tangible personal property or rendering
services for the privilege of engaging in the business of selling
tangible personal property or rendering taxable services at retail
in the City of Pagedale.
B.
The
tax provided for in this Section is imposed to the extent and in the
manner provided in Sections 144.010 — 144.510, RSMo., and the
rules and regulations of the Director of Revenue of the State of Missouri,
issued pursuant thereto.
C.
All
revenues collected and received by the City of Pagedale from the tax
imposed by this Section shall be deposited in the City Treasury to
the credit of the General Revenue Fund.
D.
The
tax provided for in this Section shall be in effect when a proposal
to authorize the Board of Alderpersons of the City of Pagedale to
impose a City sales tax at the rate of one percent (1%) is approved
by a majority of the votes cast by the qualified voters of the City
of Pagedale voting thereon and as provided in Sections 94.500 —
94.570, RSMo.
[Ord. No. 1238 §1, 11-14-2002]
Pursuant to the provisions contained in Section 94.850, RSMo.,
a sales tax at the rate of one-quarter of one percent (0.25%) on the
receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City of Pagedale is hereby
imposed upon all persons selling or furnishing tangible personal property
or rendering services at retail within the City of Pagedale.
[Ord. No. 1227 §§1 — 2, 5-9-2002]
A.
The
City of Pagedale, Missouri, hereby elects to cease being part of the
"Group A" cities for the purpose of sales tax distribution under Sections
66.600 to 66.635, RSMo., and hereby elected to become a part of the
"Group B" Cities for the purpose of sales tax distributions under
said Sections.
B.
The
City Clerk is hereby directed to forward, by registered mail, to the
Missouri Director of Revenue a certified copy of this Section as enacted.
[Ord. No. 1060 §1, 7-13-1995]
Pursuant to the provisions contained in Section 94.890, RSMo.,
a sales tax at the rate of one-half of one percent (0.5%) on all retail
sales made in the City which are subject to taxation under the provisions
of Sections 144.010 to 144.525, RSMo., is hereby imposed for the purpose
of funding capital improvements, including the operation and maintenance
of capital improvements.
[Ord. No. 1231 §§1 — 2, 6-13-2002]
A.
The
City of Pagedale hereby elects Option 2 for the distribution of the
capital improvement sales tax distributed to the City by the Missouri
Department of Revenue as provided in Section 94.890, RSMo., as amended.
B.
The
City Clerk is directed to send a copy of this Section to the Missouri
Director of Revenue so that the capital improvement sales tax collected
in the City of Pagedale will be distributed to the City of Pagedale,
as provided by law, under Option 2.
[Ord. No. 1228 §1, 5-9-2002]
Pursuant to the provisions contained in Section 644.032, RSMo.,
a sales tax for stormwater control and local parks in the amount of
one-half of one percent (0.50%) is hereby imposed on all retail sales
made in the City which are subject to taxation under the provisions
of Sections 144.010 to 144.525, RSMo.
A.
Pursuant to the authority granted by, and subject to, the provisions
of Sections 144.600 through 144.761, 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 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 and one-fourth percent (1.25%).
If any City sales tax is repealed or the rate thereof is reduced or
raised by voter approval, the City use tax rate also shall be deemed
to be repealed, reduced or raised by the same action repealing, reducing
or raising the City sales tax.
[1]
Editor's Note: This tax was approved by a majority of
the qualified voters at an election held 11-7-2017.
