Cross Reference — As to city sales tax on utility service, §720.010.
[R.O. 2011 §155.010; Ord. No. 451 §§1 — 2, 8-1-1977]
A.
A City
Sales Tax, at the rate 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 Cabool, Missouri, is hereby imposed on
all sellers within the City of Cabool, Missouri, 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 — 144.525, RSMo., as amended, and
the rules and regulations of the Director of Revenue of the State
of Missouri issued pursuant thereto.
B.
Such
City Sales Tax is hereby imposed, levied, submitted to the voters
and shall be collected now that the voters have approved said tax
by majority vote on July 26, 1977, all subject to and in the manner
provided by the City Sales Tax Act of the State of Missouri, as provided
in Sections 94.500 — 94.550, RSMo., as amended, and all such
tax received by the City of Cabool shall be placed in the General
Fund for general municipal expenses and uses.
[R.O. 2011 §155.020; Ord. No. 663 §1, 4-25-1994; Ord. No. 729(2) §§1 — 2, 8-16-1999; Ord. No. 733 §§1 —
3, 11-15-1999; Ord. No.
832 §1, 8-15-2005; Ord. No. 09-2009, 11-16-2009; Ord. No. 004-2010 §1, 4-12-2010; Ord. No. 016-2015 §§1
— 2, 7, 8-17-2015; Ord. No. 001-2020, 1-20-2020[1]; Ord. No. 006-2020, 6-29-2020]
Pursuant to Section 94.577, RSMo., a sales tax at the rate of
one-half of one percent (0.5%) is hereby imposed on all persons in
the City of Cabool, Missouri, who are engaged in the business of selling
tangible personal property and taxable services subject to a sales
tax under the provisions of Section 144.010 to 144.525, inclusive,
RSMo., and the rules and regulations of the Director of Revenue issued
pursuant thereto for transportation purposes and said tax to be collected
for a period of five (5) years from the date on which such tax is
first imposed. Pursuant to Section 144.032, RSMo., such sales tax
shall also be imposed on all sales of metered water services, electricity,
electrical current and natural, artificial and propane gas, wood,
coal and home heating oil for domestic use only. The amount reported
and returned to the Director of Revenue by the seller shall be computed
on the basis of the combined rate of the tax imposed by Sections 144.010
to 144.525, inclusive, RSMo., and the tax imposed by this Section
plus any amounts imposed under other provisions of law. Said tax is
for the privilege of engaging in such business in the City and shall
be in the manner and to the extent provided in the Sales Tax Law and
the rules and regulation of the Director of Revenue of the State of
Missouri issued pursuant thereto. The tax shall be imposed for a period
of five (5) years from January 1, 2016, to December 31, 2020. Said
tax was extended for an additional five (5) year period at the election
held June 2, 2020, which effectively extends the tax through December
31, 2025.
[1]
Editor's Note: This tax passed by a majority of the electorate
on June 2, 2020.
[1]
Editor's Note: Former Section 155.030, Opt Out of State Imposed
Sales Tax Holiday, was repealed in its entirety on 1-16-2023 by Ord.
No. 001-2023.
[Ord. No. 021-2017, 12-18-2017[1]]
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 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 point five percent (1.5%). 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.
C.
A use
tax return shall not be required to be filed by persons whose purchases
from out-of-state vendors do not in total exceed two thousand dollars
($2,000.00) in any calendar year.
[1]
Editor's Note: This tax passed by a majority of the electorate
on April, 3, 2018.
Ord. No. 010-2023, 8-21-2023[1]
A.
Pursuant
to Section 94.510, RSMo., (the Act), a sales tax at the rate of one-half
of one percent (1/2 of 1%) on the receipts from all sales at retail
within Cabool, Missouri, including all sales of metered water services,
electricity, electrical current and natural, artificial or propane
gas, wood, coal, or home heating oil for domestic use only as set
forth in Section 144.032, RSMo., is hereby imposed on all sellers
in the City of Cabool, 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 144.525, inclusive, RSMo.,
as amended (the Sales Tax Law), and imposed on all sellers in the
City of Cabool, Missouri, who are engaged in the business of selling
metered water services, electricity, electrical current and natural,
artificial or propane gas, wood, coal, or home heating oil for domestic
use only as set forth in Section 144.032, RSMo., for the purpose of
providing revenue to Fire and Police Department's operations. Said
tax is for the privilege of engaging in such business in the City
and shall be collected in the manner and to the extent provided in
the Sales Tax Laws and the rules and regulations of the Director of
Revenue of the State of Missouri issued pursuant thereto.
B.
The
authorization of said sales taxes will authorize the levy and collection
of a sales tax in addition to the other taxes provided for by law,
on all sales at retail made in Cabool, Missouri, which are subject
to taxation under the provisions of Sections 144.010 to 144.525, inclusive, RSMo.,
as amended, including on all sales of metered water services, electricity,
electrical current and natural, artificial or propane gas, wood, coal,
or home heating oil for domestic use only as set forth in Section
144.032, RSMo.
C.
All
sales tax collected by the City from said Fire and Police Department
sales tax shall be deposited in the General Fund, and shall be used
solely for the purposes of funding the Fire and Police Departments.
[1]
Editor's Note: This tax was passed by a majority of the electorate
11-7-2023.
