[R.O. 2012 §130.110; Ord. No. 536 §1, 6-2-1986; Ord.
No. 539 §§1, 4, 8-11-1986]
The City of Ash grove does hereby impose a City sales tax of
one percent (1%) in accordance with Section 94.510, RSMo., effective
January 1, 1987.
[R.O. 2012 §130.120; Ord. No. 542 §1, 9-8-1986]
Pursuant to Section 144.032, RSMo., the City does hereby impose
the sales tax heretofore adopted pursuant to Section 94.500, RSMo.,
et seq., upon all sales of metered water services, electricity, electrical
current and natural, artificial or propane gas, wood, coal, or heating
oil for domestic use.
[R.O. 2012 §130.130; Ord. No. 664 §§1 — 2, 6-3-1996]
A.
Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.763, 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 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repealed or the rate thereof is reduced or raised by voter approval,
the City use tax rate shall also be deemed to be repealed, reduced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.
[R.O. 2012 §130.140; Ord. No. 728 §1, 4-3-2000]
The Board of Aldermen of the City of Ash Grove hereby adopt
a local sales tax, at the rate of one-half of one percent (0.5%) of
the receipts from the sales at retail of all tangible personal property
or taxable services at retail within the City of Ash Grove, Missouri,
which are subject to sales tax under the provisions of Sections 144.010
to 144.525, RSMo., is hereby imposed on sellers within the City of
Ash Grove, Missouri. The funds generated from such tax shall be used
for the operation of local parks and is imposed at the above stated
rate and in the manner and to the extent provided in Sections 144.010
to 144.525 RSMo., and the rules and regulations of the Director of
Revenue issued pursuant thereto. The amount reported and returned
to the Department of Revenue shall be computed on the basis of the
combined rate of tax imposed by Sections 144.010 to 144.525, RSMo.,
as authorized by Section 644.032, RSMo.
[Ord. No. 1024, 5-16-2016[1]]
A.
Pursuant
to the authority granted by and subject to the provisions of Sections
94.700 to 94.755, RSMo., a tax for transportation purposes for improving
streets as defined in Section 94.700, RSMo., 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 144.510,
RSMo., including residential utilities 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 Ash Grove, 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. 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.
B.
All
moneys received by a City imposing a sales tax under the provisions
of Sections 94.700 to 94.755, RSMo., shall be deposited by the City
Treasurer, or other City officer authorized by ordinance, in a special
fund to be known as the "City Transportation Fund." All moneys in
such transportation trust fund shall be appropriated and disbursed
only for transportation purposes as enumerated in Sections 94.700
to 94.755. RSMo.
[1]
Editor's Note: This tax passed by a majority of the electorate
8-2-2016.
[R.O. 2012 §130.150; Ord. No. 821 §§1 — 2, 4-3-2006]
A.
The
City of Ash Grove hereby determines that it will prohibit the provisions
of Section 144.049, RSMo., 2005, from exempting sales of certain clothing,
personal computers, certain computer software and school supplies
that occur within the boundaries of said City of Ash Grove beginning
at 12:01 A.M. on the first (1st) Friday in August and ending at Midnight
on the Sunday following from local sales taxes.
B.
The
City Clerk is hereby directed to send written notice to the State
of Missouri Department of Revenue as soon as possible, but no later
than June 15, 2006, of the decision to opt out of the "Sales Tax Holiday"
by forwarding a cover letter and certified copy of this Section.
