[Ord. No. 7 §1, 6-23-1980]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.570, RSMo., a tax for general revenue purposes
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 144.510, RSMo., and the rules and regulations of the Director
of Revenue issued pursuant thereto. The rate of the tax shall be one
percent (1%) on the receipts from the sale at retail of all tangible
personal property or taxable services at retail within the City of
Stockton, Missouri, if such property and taxable services are subject
to taxation by the State of Missouri under the provisions of Sections
144.010 to 144.510, RSMo. The tax shall become effective as provided
in Subsection (4) of Section 94.510, RSMo., and shall be collected
pursuant to the provisions of Sections 94.500 to 94.570, RSMo.
[Ord. No. 218 §§1 —
2, 12-30-1996; Ord. No.
230 §§1 — 2, 10-14-1997; Ord. No. 241, 4-27-1998]
A.
Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.763, RSMo., a local 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 purchased,
produced or manufactured outside this State until the transportation
of the article has finally come to rest within the City or until the
article has become commingled with the general mass of property of
this City.
B.
The
rate of the local use tax shall be two percent (2%). If any City sales
tax is repealed or the rate thereof is reduced or raised by voter
approval, the City local use tax rate shall also be deemed to be repealed,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.
[Ord. No. 144 §§1,3, 9-2-1992; Ord. No. 151 §1, 11-23-1992]
A.
A City
sales tax for capital improvements at the rate of one-half of one
percent (0.5%) on the receipts from all retail sales with the City
of Stockton, 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 144.510, RSMo.,
inclusive, as amended, and the rules and regulations of the Director
of Revenue of the State of Missouri issued pursuant thereto. Such
tax shall be for the purpose of extending and improving the sewerage
system of the City and pay the costs of operation and maintenance
thereof.
B.
The
City sales tax for capital improvements hereby imposed shall then
become effective on the first (1st) day of April 1993 and shall be
levied and collected in the manner provided by the Act and shall be
used for the purposes hereinabove authorized.
[Ord. No. 58, 2-9-1987]
A.
Pursuant
to the authority granted by and subject to the provisions of Sections
94.700 through 94.755, RSMo., as amended, a tax for transportation
purposes is hereby imposed on 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 Chapter 144, RSMo., and the rules and regulations of the Director
of Revenue issued pursuant thereto. The rate of tax shall be one-half
of one percent (0.5%) on the receipts from sale at retail of all tangible
personal property or taxable services at retail within the City limits
of the City of Stockton, Missouri, if such property and taxable services
are subject to taxation by the State of Missouri under the provisions
of Chapter 144, RSMo., as amended. The tax shall be collected pursuant
to the provisions of Sections 94.700 through 94.755, RSMo., as amended.
B.
This
tax eliminates all City personal property taxes, eliminates City auto
license stickers and imposes a one-half cent (½¢) sales
tax for transportation purposes, to be used on street work only.
[Ord. No. 384 §1, 4-9-2007]
The City of Stockton, Missouri, does hereby repeal the current
park tax assessed on all real estate in the City and does hereby impose
a sales tax of one-quarter of one percent (0.25%) on all retail sales
made in the City which are subject to taxation for the purpose of
providing funds to acquire, improve, operate and maintain parks of
the City.
[Ord. No. 597,[1] 1-23-2023]
Pursuant to Article XIV, Section 2.6(5) of the Missouri Constitution,
the City of Stockton, Missouri, shall impose an additional sales tax
of three percent (3%) on the retail sale of adult-use non-medical
marijuana.
[1]
Editor's Note: This ordinance passed at election 4-4-2023.
