[1]
Editors Note: Ord. No. 407, enacted 4-12-2022, abolished the previous capital improvements sales tax imposed by Ord. No. 322, which was a tax authorized for the purpose of repaying and ultimately retiring certain bonds (revenue bonds series 2015) authorized by said ordinance.
[Ord. No. 33, 11-11-1977]
A. 
That the City of Leadington shall impose a one percent (1%) City sales tax 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 144.510, RSMo., except that all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil for domestic use shall be specifically exempted from said one percent (1%) City sales tax, notwithstanding any provisions contained in Section 144.032, RSMo., authorizing the imposition of a City sales tax upon such services.
[Ord. No. 75, 1-5-1982]
B. 
This Section shall be in full force and effect from and after April 1, 1978, and after being duly signed by the Mayor and attested by the City Clerk.
[Ord. No. 128, 11-14-1995[1]]
The Board of Aldermen of the City of Leadington is hereby authorized and directed to impose an additional one-half percent (0.5%) sales tax on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City, provided that such property or services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.510, RSMo. Said sales tax may include the retirement of debt under previously authorized bonded indebtedness.
[1]
Editor's Note: This tax was passed by a majority of the electorate 11-7-1995.
[Ord. No. 405, 1-11-2022[1]]
There is hereby imposed an additional City sales tax in the amount of one-half of one percent (0.5%) on all retail sales made in the City that are subject to taxation under the provisions of Sections 144.010 to 144.525, inclusive, RSMo., as amended, as authorized by Section 94.510, RSMo., as amended.
[1]
Editor's Note: This tax was passed by a majority of the electorate 4-5-2022.
[Ord. No. 430, 1-9-2024[1]]
There is hereby imposed a sales tax in the amount of one-half of one percent (0.5%), for a period of twenty (20) years for the purpose of funding public safety of the City, including, but not limited to, purchasing new vehicles and acquiring, constructing, renovating, furnishing and equipping a new public safety facility, on all retail sales made in the City that are subject to taxation under the provisions of Sections 144.010 to 144.525, inclusive, RSMo., as amended, as authorized by Section 94.510, RSMo., as amended.
[1]
Editor's Note: This tax was passed by a majority of the electorate 4-2-2024 with a sunset 20 years out from the date of implementation.
[Ord. No. 128, 11-14-1995[1]]
The Board of Aldermen of the City of Leadington is hereby authorized and directed to impose an additional one-half of one percent (0.5%) sales tax for transportation-related capital improvements and purposes, including the operation and maintenance of such improvements, and which may include the retirement of debt under previously authorized bonded indebtedness.
[1]
Editor's Note: This tax was passed by a majority of the electorate 11-7-1995.
[Ord. No. 132, 6-10-1996]
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 commingled with the general mass of property of this City.
B. 
The rate of the tax shall be two percent (2%) at the time of passage of same. If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City use tax rate shall also be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.