[R.O. 1993 § 155.060; Ord. No.
2084 §§ 1 — 4, 11-12-1974]
A. There is hereby imposed upon all sellers within the City limits of
the City of Malden, Missouri, a City Sales Tax for the use and benefit
of the City of Malden in the amount 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 limits of the City of Malden; provided,
however, that such property and services are subject to taxation by
the State of Missouri under the provisions of Sections 144.010 to
144.525, RSMo.
B. This Section imposes upon all sellers within the City limits of Malden, Missouri, a tax for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail to the extent and manner provided in Sections 144.010 to 144.525, RSMo., and in the amount set out in Subsection
(A) hereof.
C. Every seller of property or services as provided for herein shall add the tax imposed by the sales tax law of the State of Missouri and the tax imposed by Subsection
(A) of this Section to his sale price, and when added, the combined tax shall constitute a part of the price and shall be a debt of the purchaser to the seller until paid. The amount of taxes reported and returned to the Director of Revenue by the seller shall be computed on the basis of the combined rate of tax imposed by Sections 144.010 to 144.525, RSMo., and the tax imposed by Subsection
(A) of this Section.
[R.O. 1993 § 155.050; Ord. No.
2461 § I, 9-11-1989]
Imposition Of City Sales Tax. Pursuant to the authority granted
by and subject to the provisions of Sections 94.700 to 94.755, RSMo.,
a tax for transportation purposes as defined in RSMo., Section 94.700
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-fourth
of one percent (1/4 of 1%) on the receipts from the sale at retail
of all tangible personal property or taxable services at retail within
Malden, 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 Section 94.705, RSMo., and shall be collected pursuant to the provisions
of Sections 94.700 to 94.755, RSMo.
[Ord. No. 3098, 12-15-2014]
There is hereby imposed a sales tax in the amount of one-half
of one percent (1/2 of 1%) on all retail sales made in the City which
are subject to taxation under the provisions of Sections 144.010 to
144.525, inclusive, RSMo., as amended, for transportation purposes
within the City.
[Ord. No. 3111, 12-21-2015]
There is hereby imposed a sales tax in the amount of one-half
of one percent (1/2 of 1%) on all retail sales made in the City which
are subject to taxation under the provisions of Sections 144.010 to
144.525, inclusive, RSMo., as amended, for transportation purposes
within the City.
[R.O. 1993 § 155.065; Ord. No.
2462 § 1, 9-11-1989; passed by the voters on November 7, 1989]
The City of Malden, hereby imposes a one-half of one percent
(1/2 of 1%) capital improvements sales tax on all retail sales made
in the City of Malden, which are subject to taxation under the provisions
of Sections 144.010 to 144.525, RSMo. All revenues received by the
City from the sales tax hereby imposed shall be used solely for the
purpose of Capital Improvements.
[Ord. No. 2831, 1-10-2005]
The City Council hereby imposes a one-fourth of one percent
(1/4 of 1%) sales tax on all retail sales made in the City of Malden
which are subject to taxation under the provisions of Sections 144.010
to 144.525, RSMo., for the purpose of funding capital improvements,
including the operation and maintenance of capital improvements, which
may be funded by issuing bonds which will be retired by the revenues
received from the sales tax authorized by Section 94.577, RSMo., or
the retirement of debt under previously authorized bonded indebtedness.
The City of Malden shall issue bonds in the amount of one million
dollars ($1,000,000.00) to fund capital improvements.
[R.O. 1993 § 155.067; Ord. No.
2611 §§ 1 – 2, 5-28-1996]
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 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 one percent (1%). 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.
[Ord. No. 3156, 8-21-2017]
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 the City or until the article has become commingled
with the general mass of property of this City.
B. The
rate of said tax shall be two and one-fourth percent (2Â 1/4%).
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.
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.
[Ord. No. 3193, 12-17-2018]
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 the City or until the article has become commingled
with the general mass of property of this City.
B. The
rate of said tax shall be two and one-fourth percent (2Â 1/4%).
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.
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.
[R.O. 1993 § 155.068; Ord. No.
2656 §§ 1 — 2, 7-13-1998]
A. A one-fourth percent (1/4%) sales tax for the purpose of maintaining
our parks and recreation as passed by the voters November 4, 1998,
is hereby imposed.
B. The money derived from this tax will be divided equally between the
Park Board and the Bootheel Youth Museum Board, and will be administrated
by the Park Board.
[R.O. 1993 § 155.150; CC 1969 § 26-12.1; Ord. No. 2202 §§ 1, 2, 9-10-1979]
A. The Municipal sales tax on all sales of metered water service, electricity,
electrical current, natural, artificial or propane gas, wood, coal
or home heating oil used for non-business, non-commercial or non-industrial
purposes heretofore imposed within the corporate limits of this Municipality
is hereby re-imposed.
B. The rate of taxation shall be, as heretofore, one percent (1%).
[Ord. No. 3044, 1-23-2012]
The City of Malden hereby imposes a sales tax in the amount
of one-fourth of one percent (1/4 of 1%) on all retail sales made
in the City of Malden which are subject to taxation pursuant to the
provisions of Sections 144.001 to 144.525, RSMo. All revenue received
by the City of Malden from the tax authorized herein shall be deposited
in a special trust fund and shall be used solely for the operation
of the City of Malden Fire Department.
[Ord. No. 3266, 12-19-2022]
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 Malden, 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.