[R.O. 2003 § 135.100; CC 1997 § 82.010]
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 seven-eighths percent (7/8%)
on the receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City of Gallatin, 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. 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.
[Ord. No. 1314-23, 12-26-2023[1]]
A.
Pursuant
to Sections 94.500 to 94.550, inclusive, RSMo., as amended, the City
does hereby enact an additional general sales tax of one-fourth of
one percent (0.25%) to be used for the funding of swimming pool improvements,
maintenance, and operational costs of the City pool.
B.
The
imposition of this sales tax will become effective as provided by
law (effective on the first day of the second calendar quarter following
Department of Revenue notification after approval of the voters).
It shall not terminate until further vote of the qualified voters
of the City.
[1]
Editor's Note: This tax was passed by a majority of the electorate
4-2-2024.
[R.O. 2003 § 135.110; Ord. No. 883-97 §§ 1 — 2, 6-9-1997; Ord. No. 890-97 §§ 1 — 2, 7-14-1997]
A.
Pursuant to the authority granted by and
subject to the provisions of Sections 144.300 through 144.763, 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.
B.
The rate of the tax shall be seven-eighths
percent (7/8%). 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 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.
A.
Pursuant to the authority granted by and
subject to the provisions of Sections 94.700 through 94.755, RSMo.,
a City sales tax for transportation purposes, the benefit of the City
of Gallatin in accordance with said Section, shall be imposed upon
the receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City to the extent that such
property and services are subject to taxation by the State of Missouri
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.
B.
The rate of such sales tax shall be one-half
of one percent (1/2%) on the receipts from the sale of all tangible
personal property or taxable services at retail within the City, if
such property and services are subject to taxation by the State of
Missouri under the provisions of Sections 144.010 to 144.525, RSMo.,
as amended from time to time, or the comparable Sections of any Statute
which may hereafter be enacted dealing with said subject.
C.
This tax shall be computed, imposed, reported,
administered, collected, enforced and shall operate in all respects
in accordance with the provisions of Sections 94.700 to 94.755, RSMo.,
any provision of this Section to the contrary notwithstanding. All
moneys received shall be deposited by the City Treasurer, or other
City Officer authorized by ordinance, in a special fund to be known
as the "City Transportation Trust Fund." All moneys in such Transportation
Trust Fund shall be appropriated and disbursed only for transportation
purposes as enumerated in Sections 94.700 to 94.755, RSMo.
[1]
Editor's Note: This ordinance renewed and
extended the transportation tax to March 31, 2028.
[Ord. No. 1117-14 §§ 1, 7, 1-13-2014[1]]
A tax for capital improvement purposes
shall be 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 in the manner provided in Section
94.577, RSMo., and the rules and regulations of the Director of Revenue
issued pursuant thereto. The rate of the tax shall be one-half of
one percent (1/2%) on the sale at retail of all personal property
or taxable services at retail within the City, if such property or
taxes are subject to taxation by the State under the provisions of
Chapter 144, RSMo. The tax shall become effective on the first day
of the second calendar quarter after approval, and shall be collected
as provided in the Revised Statutes of Missouri, as amended, and shall
be maintained and used by the City as provided in Section 94.577,
RSMo.
[1]
Editor's Note: This ordinance stated that
the 1/2% Capital Improvements Sales Tax imposed shall automatically
terminate without further action by the Board of Aldermen ten (10)
years after its effective date unless renewed by a vote of the qualified
voters of the City.
[Ord. No. 1310-23, 8-14-2023[1]]
The City does hereby impose and levy the approved three percent (3%) sales tax on sales of adult-use marijuana within the City, pursuant to Article XIV, Section 2.6(5) of the Missouri Constitution. Such tax to become effective on the first day of the second calendar quarter following the calendar quarter after the Director of Revenue receives notification of adoption of the local marijuana adult-use sales tax, and to be imposed until repealed by appropriate vote of the voters of the City of Gallatin, Missouri.
[1]
Editor's Note: This tax was passed by a majority of the electorate
8-8-2023.
