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%) of the receipts from the sale at retail of all tangible
personal property or taxable services at retail within Lockwood, 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 the Revised Statutes,
and shall be collected pursuant to the provisions of Sections 94.500
to 94.550, RSMo.
[Ord. No. A-262, 5-29-1996]
A.
Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.761, RSMo., and Section 144.757, et seq., 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 the property
of this City.
B.
The
rate of the tax shall be one percent (1%). If any City sales tax is
repealed or the rate thereof is reduced or raised by voter approval,
the City use tax rate shall also be deemed to be repealed, reduced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.
C.
Pursuant
to Section 144.757, et seq., RSMo., the use tax revenue shall be distributed
pursuant to one of the options provided in Subsection (4) of Section
94.890, RSMo., as selected by the City within thirty (30) days after
approval of the tax by the voters of the City as hereinafter provided.
There is hereby imposed a sales tax of one-half of one percent
on all retail sales made in the City of Lockwood, Missouri, that are
subject to taxation under the provisions of Section 94. 577, RSMo.,
for the purpose of funding capital improvements, including the operation
and maintenance of capital improvements within the City of Lockwood.
[1]
Editor's Note: This tax was passed by a majority of the electorate
at the election held April 3, 2018.
[Ord. No. A-534, 1-14-2019[1]]
There is hereby imposed a sales tax of one-half of one percent
on all retail sales made in the City of Lockwood that are subject
to taxation under the provisions of Section 644.010 to 644.033 of
the Revised Statutes of Missouri for storm water control and local
parks within the City of Lockwood.
[1]
Editor's Note: This tax was passed by a majority of the electorate
at the election held April 2, 2019.
[Ord. No. A-585, 4-12-2021[1]]
A.
The
City of Lockwood, Missouri, does hereby impose a sales tax of one-half
of one percent (0.5%) on the receipts from all retail sales made in
the City of Lockwood that are subject to taxation under the provisions
of Section 94.700 to 94.755, RSMo., for transportation purposes, including
construction, reconstruction, repair and maintenance of streets, roads,
sidewalks, trails, City-owned parking lots, and rights-of-ways.
B.
All
revenue received by the City from the transportation sales tax shall
be deposited, collected and dispersed in a manner consistent with
the laws of the State of Missouri.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on 4-5-2022.
