[R.O. 1992 § 165.360; CC 1984 § 81.010]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.550, 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 144.527, 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
Camdenton, if such property and taxable services are subject to taxation
by the State of Missouri under the provisions of Sections 144.010
to 144.527, RSMo. The tax shall be collected pursuant to the provisions
of Sections 94.500 to 94.550, RSMo.
[R.O. 1992 § 165.370; Ord. No.
1044-85 § 1, 6-18-1985]
There is hereby imposed a City Sales Tax for transportation
purposes, including construction, reconstruction, maintenance and
repair of streets, roads and bridges within the City, at a rate of
one-half of one percent (0.5%) on the receipts from the sale at retail
of all tangible personal property or taxable services at retail within
the City which are subject to taxation by the State of Missouri under
the provisions of Sections 144.010 to 144.527, RSMo., 1978, as amended.
[R.O. 1992 § 165.380; Ord. No.
1440-92 § 1, 8-18-1992; Ord. No. 1530-94 § 1, 2-15-1994]
Pursuant to Section 94.577, RSMo., a sales tax at the rate of
one-half of one percent (0.5%) is hereby imposed upon 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 in Section 144.010 to 144.527, RSMo., and the rules
and regulations of the Director of Revenue issued pursuant thereto.
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 144.527, RSMo., and the tax imposed
by this Section, plus any amounts imposed under other provisions of
the law.
[1]
Editor's Note: The capital improvements tax shall expire June
30, 1998, unless extended prior to that date.
[Ord. No. 2934-23, 1-17-2023[1]]
A sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult non-medical use marijuana sold in the City of Camdenton, 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.
[1]
Editor's Note: This tax was passed by a majority of the electorate
in the election held 4-4-2023.
