[Ord. No. 189 §1, 7-25-1978]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.550, 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 receipt from the sale at retail of all tangible personal property or taxable services at retail within Cole Camp, 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 94.550, RSMo.
[Ord. No. 290 §1, 7-13-2000; Ord. No. 335 §1, 1-13-2005; Ord. No. 511, 12-19-2019;[1] Ord. No. 569, 11-21-2024[2]]
Pursuant to the authority granted by and subject to the provisions of Sections 94.700 to 94.755, RSMo., a tax for transportation purposes, including the construction, reconstruction, repair and maintenance of streets, roads and bridges, is hereby imposed for a term of five (5) years on all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable receipts from the sale at retail of all tangible personal property or 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-half of one percent (0.5%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Cole Camp, 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 Section 94.705, RSMo., and shall be collected pursuant to the provisions of Sections 94.700 to 94.755, RSMo., and Sections 32.085 and 32.087, RSMo.
[1]
Editor's Note: This sales tax was approved by a majority of the qualified voters at an election held 6-2-2020.
[2]
Editor's Note: This sales tax was approved by a majority of the qualified voters at an election held 4-8-2025.
[Ord. No. 368 §§1 — 2, 3-21-2006]
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-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.
[Ord. No. 197 §§1 — 2, 10-9-1979]
A. 
The municipal sales tax on all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil used for non-business, non-commercial or non-industrial purposes heretofore imposed within the corporate limits of this municipality is hereby reimposed.
B. 
The rate of taxation shall be, as heretofore, one percent (1%).
[Ord. No. 544,[1] 12-15-2022]
Pursuant to the provisions of Article XIV, Section 2.6.(5) of the Missouri Constitution, the City of Cole Camp, Missouri, shall impose a City sales tax of three percent (3%) on the sales of adult-use marijuana sold at retail.
[1]
Editor's Note: This tax was approved by a majority of the electorate April 4, 2023.