[Ord. No. 78-3 § 1, 4-4-1978]
Pursuant to the authority granted by and subject to the provisions
of Section 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 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
Lexington, 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. 91-17 §§ 1-2, 12-17-1991]
A.
A half cent ($.005) capital improvement sales tax is hereby imposed
as authorized and prescribed in Section 144.032, RSMo., upon all retail
sales to residential customers of metered water services, electricity,
electrical current and natural, artificial or propane gas, wood, coal,
or home heating oil for domestic use only.
B.
The taxation rate herein prescribed and imposed shall be one-half
percent (0.5%) on all such retail sales made in the City of Lexington
in accord with the amount prescribed and authorized under Section
94.577, RSMo.
[Ord. No. 97-13 §§ 1 — 7, 7-8-1997]
A.
Public Purpose. The City Council of the City hereby
finds and determines that the formation of the Corporation and the
issuance of revenue bonds by the Corporation on behalf of the City
to finance the costs of making capital improvements to public facilities
of the City will promote the public welfare by improving and enhancing
the ability of the City to provide quality facilities and services
to citizens residing in the City, and that the Corporation will be
performing activities which otherwise would be the responsibility
of the City.
B.
Approval Of Formation Of The Corporation. The City
Council hereby approves the formation of the Corporation for the purposes
set forth in its articles of incorporation.
C.
Approval Of Articles Of Incorporation And Bylaws Of The Corporation. The City Council hereby approves the articles of incorporation and
the bylaws of the Corporation in substantially the forms attached
to this ordinance and on file in the City offices.
D.
Approval Of Board Of Directors. The City Council
hereby approves the initial Board of Directors of the Corporation
as set forth in the articles of incorporation which is on file in
the City offices.
E.
Issuance Of Obligations By The Corporation. The
Corporation shall issue no bonds, notes or other obligations with
respect to financing capital improvements to public facilities of
the City until, in each case, the City Council adopts an ordinance
approving each specific issuance of obligations. Any bonds, notes
or other obligations of the Corporation shall not be a debt of the
City and the City shall not be liable thereon. In no event shall any
bonds, notes or other obligations issued by the Corporation be payable
out of any funds or properties other than those acquired for the purpose
of such financing, and such bonds, notes and obligations shall not
constitute an indebtedness of the City within the meaning of any constitutional
or statutory debt limitation or restriction.
F.
Costs And Expenses. The City Council hereby authorizes
the Mayor and such officers and employees as the Mayor may designate,
to proceed with the planning and design work for proposed capital
improvements and authorizes the City, subject to prior approval of
the City Council, to advance the funds necessary for such purposes.
Any funds advanced by the City as aforesaid shall be promptly reimbursed
to the City by the Corporation, to the extent such reimbursement is
permitted by law, from the proceeds of any obligations issued by the
Corporation to finance the capital improvements.
G.
Further Authority. The Mayor and such officers,
employees and representatives of the City as he/she may direct, are
hereby authorized and directed to proceed with the necessary negotiations
and the preparation of the legal documents relating to the capital
improvements to public facilities contemplated hereby and the issuance
of bonds, notes or other obligations by the Corporation to finance
such improvements; provided however, that all documents whose execution
and delivery are contemplated by the provisions hereof, including
but not limited to, the terms of any bonds, notes or other obligations
and of the sale of the same, shall be approved by the City Council.
[Ord. No. 95-32 §§ 1 — 2, 1-9-1996; Ord. No. 96-01 §§ 1
— 2, 4-9-1996]
There shall be a sales tax increase of one-half of one percent
(0.5%) in addition to other sales taxes as provided by law on retail
sales made in the City for the purpose of funding City Parks Improvements.
[1]
Editor's note — This tax will be effective
October 1, 1996.
[Ord. No. 2010-06 §§ 1 — 4, 2-9-2010]
A.
APPLIANCE
ENERGY STAR CERTIFIED
For purposes of this Section, the following terms shall mean:
Clothes washers and dryers, water heaters, trash compactors,
dishwashers, conventional ovens, ranges, stoves, air conditioners,
furnaces, refrigerators and freezers.
Any appliance approved by both the United States Environmental
Protection Agency and the United States Department of Energy as eligible
to display the energy star label, as amended from time to time.
B.
By enacting this Section the City of Lexington hereby elects to allow
the Show Me Green Sales Tax Holiday established by Section 144.526,
RSMo., to apply to its local sales taxes so that there shall be exempted
from local sales taxes all retail sales of any energy star certified
new appliance, up to one thousand five hundred dollars ($1,500.00)
per appliance, during a seven (7) day period beginning at 12:01 A.M.
on April nineteenth (19th) and ending at Midnight on April twenty-fifth
(25th) commencing in 2010 and effective for each subsequent year until
revocation.
C.
This Section shall not apply to any retailer when less than two percent
(2%) of the retailer's merchandise offered for sale qualifies for
the sales tax holiday. Such retailer shall offer a sales tax refund
in lieu of the sales tax holiday.
D.
The Clerk shall take any and all steps necessary to notify the Missouri
Department of Revenue not less than forty-five (45) calendar days
prior to the beginning date of the sales tax holiday of the adoption
of this Section and the election to allow the Show Me Green Sales
to Holiday to apply within the City.
[Ord. No. 2017-19 §§ 1
— 2, 5-23-2017]
A.
Pursuant to the authority granted by, and subject to, the provisions
of Sections 144.600 through 144.761, 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 co-mingled with the general mass of property of this City.
B.
The rate of the tax shall be two point five percent (2.5%). If any
City sales tax is repealed or the rate thereof is reduced or raised
by voter approval, the City use tax rate also shall be deemed to be
repealed, reduced or raised by the same action repealing, reducing
or raising the City sales tax.
[1]
Editor's Note: This tax was approved by a majority of the
qualified voters at an election held 8-8-2017.
[Ord. No. 2021-07, 5-11-2021]
The City of Lexington, Missouri, shall be authorized to continue
its current transportation sales tax in the amount of one-half of
one percent (1/2 of 1%) upon the payment of its revenue bonds with
the revenues received by the City from the sales tax to continue to
be used only for roadway purposes. This will not result in any additional
or new tax and will only be used for road construction and maintenance
purposes.
[1]
Editor's Note: This tax was approved by a majority of the
qualified voters at an election held 8-3-2021.
[Ord. No. 2022-24,[1] 12-13-2022]
Pursuant to the authority granted by Article XIV, Section 2.6(5),
of the Missouri Constitution a local City sales tax of three percent
(3%) for general revenue purposes is imposed on the receipts from
the sale of adult-use marijuana sold at retail within the City's corporate
boundaries.
[1]
Editor's Note: This tax passed at election 4-4-2023.
