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Cross References — As to building codes and building regulations, ch. 500; as to business regulations and licensing, ch. 605; as to parks, beautification and public properties, ch. 235; as to special assessments, §§510.150 et seq.; as to notice required for public meeting on tax increases, eminent domain, creation of certain districts, and certain redevelopment plans, §122.045.
State Law References — Taxation in fourth class cities, §§94.190 — 94.330, RSMo.; taxing powers of city, §§71.610 — 71.670, RSMo.
[R.O. 2011 §27-7; Ord. No. 2453 §1, 1-21-1980]
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 Salem, Missouri, if such property and 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 as provided in said Section 94.510, RSMo.
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Editor's Note — Sales tax passed and approved by the majority of voters of the City's general election held Tuesday, April 1, 1980.
[R.O. 2011 §§27-16 — 27-23; Ord. No. 3024 §§1 — 8, 4-21-2003]
A. 
Tax Imposed In Accordance With State Law. In accordance with Section 94.577, RSMo., there is hereby imposed, levied and assessed a one-half of one percent (.5%) sales tax on all retail sales made within the City of Salem, Missouri, which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo., for the purpose of funding capital improvements.
B. 
Tax In Addition To Previous Sales Tax. The tax authorized herein shall be in addition to any and all other sales taxes previously imposed, levied or assessed.
C. 
Tax Collection Authorized. The tax authorized herein is 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 for the State of Missouri issued pursuant thereto.
D. 
Tax To Be Used Solely For Capital Improvements. All revenue received from the tax authorized herein shall be deposited in the General Revenue Fund and shall be used solely for capital improvements for so long as the tax shall remain in effect. Once the tax authorized herein is abolished or is terminated by any means, all funds remaining in the General Revenue Fund shall be used solely for the maintenance of the capital improvements made with revenues raised by the tax authorized herein. Any funds deposited under this Section that are not needed for current expenditures may be invested in accordance with the applicable laws relating to the investments of other municipal funds.
E. 
Effective Date. The tax authorized herein shall become effective on the first (1st) day of the first (1st) calendar quarter after the Director of Revenue for the State of Missouri receives notice of the adoption of such tax by such election.
F. 
Tax Authorized By Special Election. The tax herein has been authorized by a special election. Said election was held on April 8, 2003, where a proposal to authorize the Governing Body of the City of Salem to impose such tax was submitted to and passed by the voters of the City of Salem via a special election.
G. 
Notification Of Election. The City Clerk notified in writing the County Clerk of Dent County, Missouri, and said election was held in accordance with the applicable law.
H. 
Election Date. The vote referenced herein was held on April 8, 2003, at the East and West Precinct, the polling place was in the City Hall basement. The vote was conducted and the results were ascertained by the County Clerk as provided by law.
[Ord. No. 3289 §§1—8, 4-20-2015]
A. 
In accordance with Section 644.032, RSMo., there is hereby imposed, levied and assessed a three-eighths (3/8) of one percent sales tax on all retail sales made within the City of Salem, Missouri, which are subject to taxation under the provisions of Section 144.010 to 144.525, RSMo., for the purpose of funding local parks for the City of Salem, Missouri.
B. 
The tax authorized herein shall be in addition to any and all other sales taxes previously imposed, levied or assessed.
C. 
The tax authorized herein is 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 for the State of Missouri issued pursuant thereto.
D. 
All revenue received from the tax authorized herein shall be deposited in the Park and Recreation Fund and shall be used solely for local parks of the City of Salem, Missouri, for so long as the tax shall remain in effect. If the tax authorized herein is abolished or is terminated by any means, all funds remaining in the Park and Recreation Fund shall be used solely for the maintenance of the local parks made with revenues raised by the tax authorized herein. Any funds deposited under this Section that are not needed for current expenditures may be invested in accordance with the applicable laws relating to the investments of other municipal funds.
E. 
The tax authorized herein shall become effective on the first day of the second calendar quarter after the Director of Revenue for the State of Missouri receives notice of the adoption of such tax by such election.
F. 
The tax herein has been authorized by a general municipal election. Said election was held on April 7, 2015, where a proposal to authorize the Governing Body of the City of Salem to impose such tax was submitted to and passed by the voters of the City of Salem, Missouri.
G. 
The City Clerk notified in writing the County Clerk of Dent County, Missouri, and said election was held in accordance with the applicable law.
H. 
The vote referenced herein was held on April 7, 2015. At the East Precinct, the polling place was in the Dent County Fire Protection Station, and at the West Precinct, the polling place was in the City Hall basement. The vote was conducted, and the results were certified by the Dent County Clerk as provided by law.