[Ord. No. 312 §1, 6-6-1989; Ord. No. 313 §§1 — 2, 8-11-1989; Ord. No. 130.150, 11-19-2019; Ord. No. 553, 8-10-2021[1]]
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
and one-half percent (1.5%) on the receipts from the sale at retail
of all tangible personal property or taxable services at retail within
Sparta, 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. That one-half of one percent (0.5%) of the
above-mentioned rate shall be used to maintain the City's Police Department.
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.
[1]
Editor's Note: This tax was increased to the 1.5% by a majority
vote at the election held April 6, 2021.
[Ord. No. 14-001 §§1 —
3, 1-23-2014[1]]
The City of Sparta shall impose a sales tax of one half of one
percent (1/2 of 1%) to be effective January 1, 2015, for the purpose
of maintaining, replacing, repairing, and improving the City's streets
and constructing, maintaining, replacing, repairing and improving
sidewalks.
[1]
Editor’s Note: Section 2 of this ordinance provided
that said tax is authorized by Section 94.705, RSMo. and requires
that the question be submitted to the voters of the City. Section
3 of this ordinance ordered an election to be held 4-8-2015, at which
time the question was approved by a majority of the qualified voters.
