[Ord. No. 756 § 1, 8-16-2005; Ord. No. 823, 12-19-2006; Ord. No.
826 § 1, 1-11-2007; Ord. No. 17-02, 3-7-2017; Ord. No. 20-02, 2-18-2020; Ord. No. 21-10, 6-29-2021]
Pursuant to the authority granted by and subject to the provisions
of Section 94.500 to 94.570, RSMo., two (2) separate one percent (1%)
sales taxes, to equal a combined rate of two percent (2%) as authorized
by Section 94.510, RSMo., are 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 144.510, RSMo., but
including residential utilities, and the rules and regulations of
the Director of Revenue issued pursuant thereto. The rate of the tax
shall be as set forth in the Comprehensive Schedule of Fees and Charges
on the receipts for the sale at retail of all tangible personal property
or taxable services at retail within the City of Lake Lotawana, Missouri,
if such property and taxable services are subject to taxation by the
State of Missouri under the provisions of Sections 144.010 to 144.510,
RSMo., but including residential utilities. The tax shall become effective
as provided in Subsection (4) of Section 94.510, RSMo., and shall
be collected pursuant to the provisions of Sections 94.500 to 94.570,
RSMo.
[Ord. No. 20-03, 2-18-2020]
A. The
City of Lake Lotawana, Missouri, shall impose a local use tax at the
same rate as the total local sales tax rate, currently two percent
(2%), provided that if the local sales tax rate is reduced or raised
by voter approval, the local use tax rate shall also be reduced or
raised by the same action.
B. 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.
C. The
City of Lake Lotawana will begin collecting a use tax from sales made
to Lake Lotawana buyers by online and out-of-state vendors that are
not currently taxed.
D. The
funds derived from this use tax will fund municipal costs and expenses,
including but not limited to police, transportation, and other capital
improvements.
[Ord. No. 22-27, 12-20-2022]
The City of Lake Lotawana, Missouri, does hereby impose an additional
sales tax of three percent (3%) on all retail sales of adult-use marijuana
sold in the City of Lake Lotawana, Missouri.