[R.O. 2011 § 140.110; R.O. 2010 § 145.060;
CC 1975 § 323.03; 2nd Ser. Ord. No. 9 § 1, 3-9-1971]
A sales tax at the rate of one percent (1%) on the receipts
from the sale at retail of all tangible personal property and taxable
services at retail within the City of Owensville is hereby levied
and imposed upon all persons selling or furnishing tangible personal
property or rendering taxable services for the privilege of engaging
in the business of selling tangible personal property or rendering
taxable services at retail in the City of Owensville.
[R.O. 2011 § 140.120; R.O. 2010 § 145.070;
CC 1975 § 323.05; 2nd Ser. Ord. No. 9 § 2, 3-9-1971]
The tax provided for in this Article is imposed 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 of the State
of Missouri, issued pursuant thereto.
[R.O. 2011 § 140.130; R.O. 2010 § 145.080;
CC 1975 § 323.07; 2nd Ser. Ord. No. 9, 3-9-1971]
All revenues collected and received by the City of Owensville
from the tax imposed by this Article shall be deposited in the City
Treasury to the credit of the General Revenue Fund.
[R.O. 2011 § 140.140; R.O. 2010 § 145.090;
CC 1975 § 323.09; 2nd Ser. Ord. No. 102 §§ 1 — 2, 10-1-1979; Ord. No. 890 §§ 1 —
2, 5-15-2006]
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 reimposed.
B.
The rate of taxation shall be, as heretofore, two percent (2%).
[R.O. 2011 § 140.150; R.O. 2010 § 145.100;
2nd Ser. Ord. No. 297 § 1, 2-13-1989]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.755, RSMo., a transportation tax for revenue
within the Street Maintenance Department for purposes as outlined
in Section 94.700(9), RSMo., is hereby imposed upon all sellers for
the privilege of engaging in the business of selling tangible personal
property or rendering taxable service 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-half percent (0.5%) of the
receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City limits of Owensville,
Missouri, if such property and taxable services are subject to taxation
by the State of Missouri.
[R.O. 2011 § 140.160; R.O. 2010 § 145.110; Ord. No. 574 § 1, 8-18-1997]
The City sales tax for capital improvements imposed upon all
sellers within the City 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 by Sections 144.010
to 144.527, inclusive, RSMo., and the rules and regulations of the
Director of Revenue of the State of Missouri issued pursuant thereto,
is hereby increased to the rate of one-half of one percent (0.5%)
on the receipts from all retail sales within Owensville, Missouri.
[R.O. 2011 § 140.170; R.O. 2010 § 145.120; Ord. No. 889 § 1, 5-15-2006]
A sales tax at the rate of one-half of one percent (0.5%) of
the receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City of Owensville, Missouri,
is hereby imposed pursuant to and consistent with Sections 644.032
et seq., RSMo.
[Ord. No. 1411, 1-17-2023[1]]
There is hereby imposed an additional sales tax in an amount
of three percent (3%) on all tangible personal property retail sales
of adult-use marijuana sold in the City in addition to any and all
other tangible personal property retail sales tax allowed by law.
[1]
Editor's Note: This tax was passed by a majority of the electorate
4-4-2023.
