[CC 1976 §10-74; Ord. No. 1248 §1, 4-10-1972]
A sales tax at the rate of one percent (1%) on the receipts
from the sale at retail of all tangible personal property and taxable
services at retail within the City is hereby levied and imposed upon
all persons selling or furnishing tangible personal property or rendering
services for the privilege of engaging in the business of selling
tangible personal property or rendering taxable services at retail
in the City.
[Ord. No. 93-69 §1, 11-22-1993]
Pursuant to the provisions contained in Section 94.850, RSMo.,
a sales tax at the rate of one-quarter of one percent (0.25%) on the
receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City of Overland is hereby
imposed upon all persons selling or furnishing tangible personal property
or rendering services at retail within the City of Overland.
[CC 1976 §10-75; Ord. No. 1248 §2, 4-10-1972]
The tax provided for in this Article is imposed 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 of the State
of Missouri, issued pursuant thereto.
[CC 1976 §10-76; Ord. No. 1248 §3, 4-10-1972]
All revenues collected and received by the City from the tax
imposed by this Article shall be deposited in the City Treasury to
the credit of the General Revenue Fund.
[CC 1976 §10-77; Ord. No. 1248 §4, 4-10-1972; Ord. No. 93-69 §2, 11-22-1993]
The taxes provided for in this Article shall be in effect from
and after the first day of the second (2nd) calendar quarter immediately
following the City Clerk's notification to the Director of Revenue
of the State of Missouri that a City sales taxes at the rate of one
percent (1%) and one-fourth percent (.25%) have been approved by a
majority of the votes cast by the qualified voters of the City voting
thereon and as provided in Sections 94.500 through 94.550, RSMo.
[Ord. No. 2003-53 §1, 8-25-2003]
A capital improvement sales tax at the rate of one-half of one
percent (.5%) shall be established on all retail sales which are subject
to taxation under the provisions of Sections 144.010 to 144.525, RSMo.,
for the purpose of funding capital improvements, including the operation
and maintenance of capital improvements. The said tax authorized by
this Section shall be in addition to any and all other sales taxes
allowed by law.
[Ord. No. 2016-13 §1, 8-8-2016[1]]
There is hereby established a sales tax of one-half (1/2) of
one percent (1%) on receipts from the retail sales of all tangible
personal property or taxable services at retail within the City of
Overland, Missouri, which are subject to taxation under the provisions
of Sections 144.010 to 144.525, RSMo., for the purpose of funding
its local parks and community center operations and related activities
and improvements.
[1]
Editor's Note: A majority of the electorate voted in favor
of this tax on 11-8-2016.
[Ord. No. 2003-63 §1, 10-27-2003]
The City of Overland hereby determines that it will prohibit
the provisions of Section 144.049, RSMo., 2003, from exempting sales
of certain clothing, personal computers, certain computer software
and school supplies that occur within the boundaries of said City
during August 13, 2004 through August 15, 2004 from local sales taxes.
[Ord. No. 2016-05 §§1
— 2, 3-28-2016[1]]
A.
Pursuant to the provisions of Sections 32.087, RSMo., the City Council
of the City of Overland does hereby continue the application of the
local sales tax to the titling of motor vehicles, trailers, boats,
and outboard motors that are subject to State sales tax under Section
144.020, RSMo., and purchased from a source other than a licensed
Missouri dealer to the voters.
B.
The local sales tax shall apply to the titling of motor vehicles,
trailers, boats, and outboard motors that were purchased from a source
other than a licensed Missouri dealer.
[1]
Editor's Note: A majority of the electorate voted in favor
of this proposition at the election held 4-5-2016.
[Ord. No. 2023-01,[1] 1-23-2023]
A.
Pursuant
to the authority granted by, and subject to, Article XIV, Section
2, Subsection 6, of the Missouri Constitution, an additional sales
tax on adult-use marijuana for general revenue purposes is imposed
on all tangible personal property retail sales of adult-use marijuana
sold within the City. The tax imposed hereunder shall be in addition
to any and all other sales taxes allowed by law. This additional sales
tax on adult-use marijuana shall become effective only upon approval
thereof by a majority of the votes cast on the proposal.
B.
The
rate of the tax shall be three percent (3%) on all tangible personal
property retail sales of adult-use marijuana.
[1]
Editor's Note: This tax was approved by a majority of the
electorate April 4, 2023.
