[Ord. No. 227, 1-31-1984; Ord. No. 228, 1994 (approved by voters 4-3-1984)]
Imposition of sales tax. Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.570 RSMo., as amended, 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., as amended, and the rules and regulations of the Director of Revenue of the State of Missouri 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 Kimmswick, 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., as amended. The tax shall become effective as provided in Subsection 4 of Section 94.510 RSMo., as amended, and shall be collected pursuant to the provisions of Sections 94.500 to 94.570 RSMo., as amended.
[Ord. No. 231, 1-12-1988 (approved by voters 4-5-1988)]
A. 
Subject to an election result authorizing same, there shall be imposed a sales tax for transportation purposes, pursuant to the provisions of Sections 94.700 to 94.755 RSMo., upon all persons within the City of Kimmswick, Missouri, who are engaged in the business of selling tangible personal property and taxable services subject to a sales tax under the provisions of Sections 144.010 to 144.510, RSMo., a tax for the privilege of engaging in such business at the rate of one-half of one percent (1/2 of 1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Kimmswick, Missouri, which are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.510, RSMo. Provided, further, that such tax shall be imposed in the manner and to the extent provided in Sections 144.010 to 144.510, RSMo., and the rules and regulations of the Missouri Director of Revenue issued pursuant thereto.
B. 
The amount reported and returned to the Missouri Director of Revenue by the seller shall be computed on the basis of the combined rate provided for in Section 94.710, RSMo., as such section may be amended from time to time.
C. 
The administration, collection, management, distribution and disbursement of the sales tax herein provided for shall be in accordance with the provisions of Sections 94.700 to 94.755 RSMo. and all moneys received from such sales tax shall be used solely and wholly for "transportation purposes" as that term is defined in Section 94.700(9), RSMo.
D. 
The power to impose the sales tax herein provided for shall not become effective until approved by a majority of the voters voting at an election at which such issue is submitted and, if so approved, such sales tax shall become effective on the first day of the first calendar quarter after the Missouri Director of Revenue receives notice of the adoption of such tax.
[Ord. No. 402-A, 10-8-2018 (approved by voters 8-7-2017)]
A. 
The Board of Aldermen does hereby impose a local use tax at the same rate as the total local sales tax, currently at a rate of one and one-half percent (1.5%), provided, that if the local sales tax is repealed, reduced or raised by voter approval, the local use tax shall not be required to be filed by persons whose purchases from out-of-State vendors do not in total exceed two thousand and 00/100 dollars ($2,000.00) in any calendar year.
B. 
Within ten (10) days after the adoption of this Section, the City Clerk shall forward a certified copy of this Section to the director of revenue by registered mail or certified mail.
C. 
The tax imposed pursuant to this Section shall become effective on the first day of the second calendar quarter after the director of revenue receives notice of the adoption of this tax, in this case April 1, 2019. After the effective date of the tax imposed pursuant to this Section, the Missouri Director of Revenue shall perform all functions incident to the administration, collection, enforcement and operation of this tax.