[Ord. No. 557, 4-12-1999]
A City sales tax at the rate of one percent (1%) on the receipts
from all retail sales within Matthews, Missouri, is hereby imposed
upon all sellers within the City 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 by Sections
144.010 to 144.525, inclusive, RSMo., and the rules and regulations
of the Director of Revenue of the State of Missouri issued pursuant
thereto.
[Ord. No. 655 §§1 —
2, 1-8-2007]
The City hereby imposes an additional one percent (1%) sales
tax on the receipts from the sale at retail of all tangible personal
property or taxable services at retail for general revenue purposes,
if such property and services are subject to taxation by the State
of Missouri.
[Ord. No. 557-A, 6-1-1999]
A City sales tax at the rate of one percent (1%) on the receipts
from all retail sales within Matthews is hereby imposed upon all sellers
within the City 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 by Sections 144.010 to 144.525,
inclusive, RSMo., and the rules and regulations of the Director of
Revenue of the State of Missouri issued pursuant thereto. Pursuant
to Section 144.032, RSMo., such sales tax shall also be imposed upon
all sales of metered water services, electricity, phone, electrical
current and natural artificial and propane gas, wood, coal and home
heating oil for domestic use only.
Pursuant to the provisions contained in Section 94.890, RSMo.,
a sales tax at the rate of one-half of one percent (0.05%) 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. 652 §1, 8-15-2006]
The City hereby imposes a five percent (5%) sales tax on the
charges for all sleeping rooms paid by the transient guests of hotels
and motels within the City for the purposes of tourism and infrastructure
improvements to the City of Matthews.
[Ord. No. 671 §§1 —
8, 9-13-2010]
A.
GASOLINE FILLING STATION
MOTOR VEHICLE FUEL
Definitions And Rules Of Construction. Terms used in this
Section shall have the meanings ascribed to them in this Section and
shall be construed as indicated in this Section.
Any retail establishment where motor vehicle fuel is sold.
Diesel, gasoline and/or blended fuels.
B.
Levy Of Tax. Starting the first (1st) of October, 2010,
there is hereby levied a license tax on gasoline filling stations
in an amount equal to one cent ($.01) per gallon for every gallon
of motor vehicle fuel sold. This license tax shall be in addition
to all other license taxes which are applicable to gasoline filling
stations, but shall not apply to motor vehicle fuel sold to individuals
or entities showing proof of their exemption from Missouri or Federal
fuel taxes.
C.
Establishment Of The Street Improvement Fund. There is hereby
established a Street Improvement Fund. All license taxes collected
pursuant to this Section shall be deposited to the credit of this
Fund.
D.
Use Of Fund. The Street Improvement Fund shall be used
exclusively for construction, reconstruction, maintenance, repair,
policing, signing, lighting and cleaning roads and streets of the
City.
E.
Licenses — Payment Of Tax. No person shall operate
a gasoline filling station without a current license obtained pursuant
to the terms of this Section. Application for such license shall be
made to the City Collector on forms prescribed by him. Licenses issued
under this Section shall be issued on a calendar year basis. Applications
for license renewals shall be filed in December of each year. The
license tax due under this Section shall be paid to the City Collector
monthly and shall be payable on or before the twentieth (20th) day
of each month for the license tax due for the preceding month.
F.
Reports Required. Every person engaged in the business of
operating a gasoline filling station shall file with the City Collector
forms prescribed by him, giving such information as may be necessary
to determine the amounts to which the license tax shall apply for
the monthly period, to be submitted with monthly payments.
G.
Examination Of Books, Records. The City Collector or his
authorized representative shall have the right at all reasonable times
during business hours to make such examination and inspection of the
books and records of the licensee as may be necessary to determine
the correctness of the reports required by this Section.
H.
Penalties For Non-Payment. For each month, or part thereof,
any license tax provided for under this Section remains unpaid after
the same shall be due and payable, there shall be added to such license
tax as a penalty ten percent (10%) of the amount of such license tax
for the first (1st) month or part thereof the same is unpaid, and
for each and every month thereafter two percent (2%) of the amount
of such license tax shall be added until the same is fully paid. In
no case shall the total penalty exceed thirty percent (30%) of the
license tax. In addition to the penalties provided herein, any person
subject to the provisions of this Section who fails to obtain a license,
file a statement or pay the license tax or files a false or a fraudulent
statement required by this Section or within the time required by
this Section shall, upon conviction thereof, be punished by a fine
not exceeding five hundred dollars ($500.00) or by imprisonment not
exceeding three (3) months, or by both such fine and imprisonment.
A.
There
is hereby imposed a sales tax in the amount 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, inclusive, of
the Revised Statutes of Missouri, as amended, for economic development
purposes. The imposition of said sales tax shall become effective
as provided by law upon approval thereof by a majority of the votes
cast on the proposition by the qualified voters of the City voting
thereon.
B.
Tax
Board.
1.
There is hereby created An economic Development Tax Board to be known
as the Economic Development Tax Board of the City of Matthews, Missouri"
(the "Tax Board"). The Tax Board shall serve as an advisory board
to the City as it relates to the consideration of an economic development
tax plan in connection with the imposition of the Economic Development
Sales Tax in accordance with the Economic Development Sales Tax Act.
The Board of Aldermen hereby authorizes and approves the exercise
by the Tax Board of only those powers that are required by the Economic
Development Sales Tax Act to be exercised by the Tax Board, as follows:
a.
The Tax Board shall hold public hearings and give notices pursuant
to Section 67.1305.13 of the Economic Development Sales Tax Act on
proposed economic development tax plans, economic development projects
or designations of economic development areas and any amendments thereto.
b.
The Tax Board shall vote on all proposed economic development tax
plans, economic development projects or designations of economic development
areas and any amendments thereto, within thirty (30) days following
completion of a hearing on any such plan, project, designation or
amendment and shall make recommendations to the City within ninety
(90) days of a hearing referred to in Section 67.1305.13 of the Economic
Development Sales Tax Act concerning adoption of or amendment to economic
development tax plans, economic development projects or designations
of economic development areas.
2.
The Tax Board shall consist of five (5) members, three (3) of whom
shall be appointed by the Mayor with the consent of a majority of
the Board of Aldermen, and two (2) of whom shall be appointed as provided
in the Economic Development Sales Tax Act. The members appointed by
the Mayor shall serve initial terms of two (2) years, and the remaining
members shall be designated to serve for a term of four (4) years
from the date of such initial appointments. Thereafter, the members
appointed shall serve for a term of four (4) years, except that all
vacancies shall be filled for unexpired terms in the same manner as
were the original appointments. The appropriate officials of the City
are hereby directed to provide notice to New Madrid County and the
New Madrid County R-I School District of the establishment of the
Tax Board in the manner required by the Economic Development Sales
Tax Act.
3.
The Tax Board shall elect from among its members a Chairman, Vice
Chairman and Secretary. Meetings of the Tax Board shall be open to
the public to the extent provided by law and a record shall be kept
of each meeting. The City Clerk shall serve as the custodian of records
of the Tax Board. The Tax Board may establish rules and procedures
not in conflict with City ordinances or policies or the Economic Development
Sales Tax Act and shall meet as required to fulfill its obligations
set forth in the Economic Development Sales Tax Act.
4.
The appropriate officials of the City are hereby directed to assist
the Tax Board in a manner necessary to insure that the Tax Board fulfills
its reporting obligations as set forth in the Economic Development
Sales Tax Act.
C.
The
Economic Development Tax Plan, a copy of which is attached to Ord.
No. 705 as Exhibit A, held on file in the City offices and incorporated
herein by reference, is hereby adopted and approved.
D.
The
Matthews Economic Development Sales Tax Trust Fund is hereby established
in the treasury of the City. All moneys received by the City from
the Economic Development Sales Tax shall be applied in such manner
consistent with the Economic Development Tax Plan and the Act.
[1]
Editor's Note: This tax was passed by majority of the electorate
at the election held August 7, 2018.
[Ord. No. 726, 1-19-2023[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 Matthews, 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 majority of the electorate
at the election held April 4, 2023.
