[R.O. 2012 § 100.040; Ord. No.
65 § 1, 9-7-1976]
Pursuant to the authority granted by and subject to the provisions
of Section 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 Kimberling
City, 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.
[R.O. 2012 § 100.050; Ord. No.
77 § 7, 9-20-1977]
If any taxpayer shall fail, neglect or refuse to pay the City
Collector his taxes at the time and place required by notice to do
so, then it shall be the duty of the City Collector, after January
1, then next ensuing, to collect and account for as other taxes, an
additional penalty or tax of three percent (3%), January 1 and additional
one percent (1%) each additional month thereafter, except November
and December. A fractional part of a month shall be counted as a whole
month.
[R.O. 2012 § 100.060; Ord. No.
130 § 1, 2-20-1990; Ord. No. 148 § 1, 1-26-1993; Ord. No. 158 § 1, 11-2-1993]
A. The municipality of the City of Kimberling City shall impose a sales
tax of one-half of one percent (0.5%) for the purpose of funding capital
improvements, such funds derived shall be used only to improve roads
and streets by applying asphalt paving.
B. A City sales tax for capital improvements at the rate of one-half
of one percent (0.5%) on the receipts from all retail sales within
Kimberling City, Missouri, is hereby imposed upon all sellers within
the City 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 by Sections 144.010 —
144.525, inclusive, RSMo., and the rules and regulations of the Director
of Revenue of the State of Missouri issued pursuant thereto.
[R.O. 2012 § 100.065; Ord. No.
202 § 1, 6-4-1996]
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.
[Ord. No. 527, 1-3-2023; Ord. No. 529, 5-2-2023]
A. The
Board of Aldermen of the City of Kimberling City, Missouri, under
the authority of powers given to the City by the provisions of Sections
94.500 to 94.585, RSMo., has determined that it is in the best interests
of the City to impose a general sales tax for public safety purposes
at the rate of 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 Kimberling City, Missouri, and is hereby
imposed upon all sellers within the City 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
by Sections 144.010 to 144.525, inclusive, RSMo., as amended, and
the rules and regulations of the Director of Revenue of the State
of Missouri issued pursuant thereto.
B. All
revenue received from such sales tax shall be used for public safety
purposes, including, but not limited to, law enforcement operations,
equipment, compensation, and training.
C. The
City sales tax hereby imposed shall therefore be extended from April
4, 2023, and become effective April 4, 2023, with no expiration date
after the Director of Revenue receives notice of the adoption of the
general sales tax.