[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] 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.
[1]
Editor's Note: This ordinance was approved by a majority of the votes cast by the qualified voters voting thereon at an election held 4-4-2023.