[R.O. 2017 § 130.120; Ord. No. 97-011601 §§ 1 — 2, 1-16-1997]
A.
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 in the City 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-half of one percent
(1/2 of 1%) on the receipts from the sale at retail of all tangible
personal property or taxable services at retail within Battlefield,
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., including in particular the tax permitted under
Section 144.032, RSMo. The tax shall become effective as provided
in Subsection (2) of Section 32.087, RSMo., and shall be collected
pursuant to the provisions of Sections 94.500 to 94.550, RSMo., and
Sections 32.085 and 32.087, RSMo.
B.
All Non-Profit Organizations. All non-profit
organizations that have a current State sales tax exemption number
from the State Department of Revenue setting forth that they are currently
exempt from State sales tax shall be exempt from the effects of this
Section and the City sales tax.
[R.O. 2017 § 130.130; Ord. No. 97-011602 §§ 1 — 2, 1-16-1997]
A.
Pursuant to the authority granted by and
subject to the provisions of Section 94.700 to 94.755, RSMo., a tax
for transportation 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 in the City 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-half of one percent
(1/2 of 1%) on the receipts from the sale at retail of all tangible
personal property or taxable services at retail within Battlefield,
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., including in particular the tax on domestic utilities
if permitted under Section 144.032, RSMo. The tax shall become effective
as provided in Subsection (2) of Section 32.087, RSMo., and shall
be collected pursuant to the provisions of Sections 94.700 to 94.755,
RSMo., and Sections 32.085 and 32.087, RSMo.
B.
All Non-Profit Organizations. All non-profit
organizations that have a current State sales tax exemption number
from the State Department of Revenue setting forth that they are currently
exempt from State sales tax shall be exempt from the effects of this
Section and the City sales tax.[1]
[1]
Editor's Note: R.O. 2017 § 130.140, Sales Tax Holiday,
adopted 3-7-2006 by Ord. No. 06-07, which immediately followed this
Section, was repealed by the City during the 2021 recodification project.
[R.O. 2017 § 130.150; Ord. No. 11-22 § 1, 12-20-2011]
Pursuant to the authority granted
by, and subject to the provisions of Section 94.510, RSMo., a general
sales tax to be utilized for law enforcement purposes is hereby imposed
upon all sellers for the privilege of engaging in any business of
selling tangible personal property or rendering taxable services at
retail to the extent and in the manner provided in Chapter 144, RSMo.,
including residential utilities if imposition of such a tax is now,
or is hereinafter, permitted in accordance with applicable State law
and the rules and regulations of the Director of Revenue. The rate
of the tax shall be one-half of one percent (1/2 of 1%) on the receipts
from the sale at retail of all tangible personal property or taxable
services at retail within Battlefield, Missouri, if such property
and taxable services are subject to taxation by the State of Missouri
under the provisions of Chapter 144, RSMo., including residential
utilities if now or hereinafter permitted. The tax was approved by
the qualified voters on April 3, 2012; and shall be collected, held
and distributed in accordance with the provisions of Section 94.550,
RSMo.
[R.O. 2017 § 130.160; Ord. No. 17-13, 7-18-2017; Ord. No. 18-01, 1-22-2018; Ord. No. 18-06, 6-5-2018]
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 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 and five-tenths
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 was approved by a
majority of the qualified voters at an election held 4-3-2018.
