[CC 1987 §205.010; Ord. No. 571 §1, 10-25-1977]
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 144.525, 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 the City of
Hayti, 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.
[Ord. No. 649 §§1 —
4, 11-9-1989]
A.
An
additional sales tax in addition to any and all other sales taxes
allowed by law shall be imposed on all retail sales made in the City
of Hayti which are subject to taxation under the provisions of Sections
144.010 to 144.525, RSMo., for the purpose of funding capital improvements.
B.
This
tax shall apply and be in addition to any and all other sales taxes
allowed by law now or hereafter existing upon all retail sales made
and taxable services rendered which are subject to taxation under
the provisions of Sections 144.010 to 144.525, RSMo., to all sales
of metered water services, electricity, electrical current and natural,
artificial or propane gas, wood, coal, or home heating oil for domestic
use.
C.
The
rate of taxation shall be at the rate of one-half of one percent (0.5%).
D.
The
City Clerk is hereby directed to provide copies of this Section to
all of the utilities which provide service within the corporate limits
of the City of Hayti and to the Director of Revenue for the State
of Missouri.
[Ord. No. 688 §§1 —
7, 11-22-1994; Ord. No.
2008-1 §1, 1-14-2008]
A.
A tourism
tax in addition to any and all other taxes allowed by law shall be
and is hereby imposed on the price paid or charged to any person for
rooms or accommodations paid by transient guests of hotels, motels,
condominium units, campgrounds and tourist courts situated within
the City of Hayti, Missouri, at the rate of four percent (4%) of such
price paid or charged.
B.
As
used in this Section, the term "hotel", "motel" or "tourist court" means any structure or building,
under one (1) management, which contains rooms furnished for the accommodation
or lodging of guests, with or without meals being provided, including
bed and breakfast facilities, and kept, used, maintained, advertised
or held out to the public as a place where sleeping accommodations
are sought for pay or compensation to transient guests, and the term "campground" means real property, other than State owned
property, which contains parcels for rent to transient guests for
pay or compensation, which may include temporary utility hookups by
the transient guests, and where such transient guests generally use
tents, recreational vehicles or some other form of temporary shelter
while on the rented premises. Shelters for the homeless operated by
not-for-profit organizations are not a hotel, motel or tourist court
for the purposes of this Section. As used in this Section, the term "transient guest" means a person who occupies a room or
rooms in a hotel, motel, campground or tourist court for thirty (30)
consecutive days or less.
C.
Every
retailer, vendor, operator and other person who sells goods and services
subject to tax under Sections 94.870 to 94.881, RSMo., and/or this
Section shall be liable and responsible for the payment of taxes due
under this Section and shall make a return and remit such taxes at
such times and in such manner as shall be prescribed by the City of
Hayti, Missouri, and/or the Director of Revenue of the State of Missouri.
D.
All
taxes authorized and collected under this Section shall be deposited
by the City in a special trust fund to be known as the "Tourism Tax
Trust Fund". The monies in such tourism tax trust fund shall not be
commingled with any other funds of the political subdivision except
as specifically provided in this Section. The taxes collected may
be used, upon appropriation by the City for the purpose of constructing,
maintaining or operating convention and tourism facilities, provided
however, that forty percent (40%) of such taxes collected may be transferred
to the City's general revenue fund and thirty-five percent (35%) of
such taxes collected may be used for City capital improvements.
E.
To
facilitate and effect the collection and administration of the tourism
tax herein imposed, the City of Hayti, Missouri, is hereby authorized
to enter into an agreement with the Director of Revenue of the State
of Missouri for the purpose of collecting the tax authorized by Sections
94.870 to 94.881, RSMo., and this Section. In the event the City of
Hayti, Missouri, enters into an agreement with the Director of Revenue
of the State for Missouri for the collection of the tax herein authorized
and imposed, the Director of Revenue shall perform all functions incident
to the administration, collection, enforcement and operation of such
tax, and the Director of Revenue of the State of Missouri shall collect
the additional tax authorized under the provisions of Sections 94.870
to 94.881, RSMo., and this Section.
F.
The
City of Hayti, Missouri, or its authorized designee may collect a
penalty of one percent (1%) and interest not to exceed two percent
(2%) per month on unpaid taxes which shall be considered delinquent
thirty (30) days after the last day of each quarter as provided by
Section 94.881, RSMo.
G.
The
City Clerk is hereby directed to provide a certified copy of this
Section to the Director of Revenue of the State of Missouri and to
all of the entities which provide goods or services within the corporate
limits of the City of Hayti, Missouri, subject to the tourism tax
herein imposed.
[Ord. No. 691 §§1 —
5, 1-23-1995]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.700 through 94.755, RSMo., as amended, a tax for transportation
purposes is hereby imposed on 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 Chapter 144, RSMo.,and the rules and regulations of the Director
of Revenue issued pursuant thereto. The rate of tax shall be one-half
of one percent (0.5%) on the receipts from sale at retail of all tangible
personal property or taxable services at retail within the City limits
of the City of Hayti, Missouri, if such property and taxable services
are subject to taxation by the State of Missouri under the provisions
of Chapter 144, RSMo., as amended. The tax shall be collected pursuant
to the provisions of Sections 94.700 through 94.755, RSMo., as amended.
[Ord. No. 749 §1, 5-25-2001]
There is hereby imposed pursuant to Section 321.242, RSMo.,
as amended, a sales tax in the amount of one-fourth of one percent
(0.25%) on all retail sales made in the City which are subject to
taxation under the provisions of Sections 144.010 to 144.525, inclusive,
of the Revised Statutes of Missouri, as amended, for the purpose of
providing revenues for the operation of the Hayti Municipal Fire Department,
including construction of a new fire station.
[Ord. No. 2017-01, 1-23-2017[1]]
There is hereby imposed pursuant to Section 94.577 of the Revised
Statutes of Missouri, as amended, an additional sales tax in the amount
of one-half of one percent (0.5%) on all retail sales made in the
City which are subject to taxation under the provisions of Sections
144.010 to 144.525, RSMo., inclusive, of the Revised Statutes of Missouri,
as amended, for the purpose of funding capital improvements and to
pay the costs of operation and maintenance of capital improvements,
including the construction of a new City hall and police station.
[1]
Editor's Note: Ordinance No. 2017-03 set out that this tax
is to sunset in thirty (30) years from the date of its passage after
approval by a majority of the electorate on April 4, 2017, at which
time it did pass.
[Ord. No. 2023-01, 1-23-2023[2]]
A sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult-use marijuana sold in the City of Hayti, Missouri, as authorized by Article XIV, Section 2.6(5) of the Missouri Constitution, is hereby imposed. The tax imposed hereunder shall be in addition to any and all other sales taxes allowed by law.
[Ord. No. 2011-02 §1, 2-28-2011]
A.
Establishment Of Fund. There is hereby authorized the creation
of a restricted fund within the City's treasury to be known as the
"Asset Forfeiture Fund".
B.
Funding Of Fund. All funds received through Federal or
State forfeiture proceedings shall be received by the City Marshal
who shall turn such funds over to the City Treasurer to the credit
of the Asset Forfeiture Fund. The City Treasurer shall maintain such
fund as a restricted fund to be utilized solely for the purposes set
forth in this Section. The Treasurer shall at all times maintain an
accounting of the fund balance available in such fund.
C.
Use Of Fund. The funds hereafter accumulated in said fund
shall be limited to those uses authorized through the forfeiture proceedings
from which such funds were derived. An accounting shall be maintained
by the City Marshal for each forfeiture showing:
