[1]
Editor's Note: The City of Bel-Nor levies a one percent (1%)
sales tax in conjunction with St. Louis County under the authority
of Sections 66.600 et seq., RSMo. The City is a Group "B" municipality
for purposes of distribution of this tax in accordance with Section
66.620, RSMo.
[R.O. 1993 § 135.010; Ord. No.
573 §§ 1 — 2, 9-18-1995]
A.
There is hereby imposed and levied a sales tax of one percent (1%)
on the receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City of Bel-Nor, Missouri,
for the purposes of funding capital improvements, including the operation
and maintenance of capital improvements, as authorized under House
Bill No. 607 of the First Regular Session of the 88th Missouri General
Assembly.[1]
[1]
Editor's Note: See Section 94.890, RSMo.
B.
The City of Bel-Nor hereby chooses and selects that the distribution
of proceeds of the City's capital improvement sales tax received
by the Missouri Collector of Revenue shall be in accord with the terms
and provisions of "Option 2" of Section 4 of House Bill No. 607,[2] such that one hundred percent (100%) of the said sales
taxes collected shall be deposited in subaccount #2 of the "Municipal
Capital Improvement Sales Tax Fund," established in accord with Section
5 of House Bill No. 607, and distributed to the City of Bel-Nor, for
the purpose of funding capital improvements, based on the percentage
ratio that the population of the said City bears to the total population
of all the municipalities choosing Option 2.
[2]
Editor's Note: See Section 94.890, RSMo.
[R.O. 1993 § 135.020; Ord. No.
595 §§ 1 — 3, 5-20-1996]
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., S.B. 981 of the 88th General Assembly, 2nd Session, 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-half of one percent (0.5%). 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City sales tax is repealed or the rate thereof is reduced or raised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., S.B. 981 of the 88th
General Assembly, 2nd Session, 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.
