[Ord. No. 6.221 §1, 7-1-1985]
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 144.525, 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
California, Missouri, if such property and taxable services are subject
to taxation by the State of Missouri under the provisions of Sections
144.010 to 144.525, 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. 6.222 §§1 —
2, 7-1-1985]
A.
A municipal
sales tax be imposed upon all sales of metered water service, electricity,
electrical current, natural, artificial or propane gas, wood, coal
or home heating oil used for domestic use only imposed within the
corporate limits of this municipality.
B.
The
rate of taxation shall be, as heretofore, one percent (1%).
[Ord. No. 6.527 §1, 2-6-2006]
The City of California hereby determines that it will prohibit
the provisions of Section 144.049, RSMo., 2003, from exempting sales
of certain clothing, personal computers, certain computer software,
and school supplies that occur within the boundaries of said City
during the first (1st) Friday in August and ending at Midnight on
the Sunday following.
[Ord. No. 6.530 §§1 —
2, 12-4-2006]
The City of California hereby imposes, by ordinance or order,
a sales tax in an amount not to exceed one-half of one percent (0.5%)
on all retail sales made in such municipality or County which are
subject to taxation under the provisions of Sections 144.010 to 144.525,
RSMo. The tax authorized by this Section and Section 644.033, RSMo.,
shall be in addition to any and all other sales taxes allowed by law,
except that no ordinance or order imposing a sales tax under the provisions
of this Section and Section 644.033, RSMo., shall be effective unless
the Governing Body of the municipality or County submits to the voters
of the municipality or County, at a municipal, County or State general,
primary or special election, a proposal to authorize the Governing
Body of the municipality or County to impose a tax.
[Ord. No. 7.543 §§1 —
3, 1-5-2015]
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.
A use tax return shall not be required to be filed by persons whose
purchases from out-of-state vendors do not in total exceed two thousand
dollars ($2,000.00) in any calendar year.
B.
The rate of the tax shall be one and one half percent (1.5%). 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 voters at the general election held 4-7-2015.
[Ord. No. 7.545 §§1 —
2, 1-25-2016]
The City of California, Missouri, shall continue applying and
collecting the local sales tax on the titling of motor vehicles, trailers,
boats, and outboard motors that are subject to State sales tax under
Section 144.020, RSMo., and that were purchased from a source other
than a licensed Missouri dealer.
[1]
Editor's Note: The continuation of this local sales tax
was approved by a majority of the voters at an election held 4-5-2016.
