[CC 2012 § 16.630; Ord. No. 186]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.750, 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 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
percent (1%) on the receipts from the sale at retail of all tangible
personal property or taxable services at retail within Sweet Springs,
Missouri, if such property and taxable services are subject to taxation
by the State of Missouri under the provisions of Sections 144.010
to 144.527, RSMo. 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 94.750, RSMo.
[CC 2012 § 16.631]
Pursuant to sections 94.500 to 94.550 of the RSMo. there is
hereby imposed an additional one-half of one percent (.5%) City sales
tax on all sales of tangible personal property or the rendering of
taxable services under the provisions of Sections 144.010 to 144.527,
RSMo., and the rules and regulations of the Director of Revenue issued
pursuant thereto, within the corporate limits of the City of Sweet
Springs. The funds derived from this sales tax shall be deposited
in the General Revenue Fund of the City of Sweet Springs, Missouri.
The Board of Aldermen shall transfer a portion of these funds yearly,
based on the budget as approved by the Board of Aldermen to the Cemetery
Operating Fund to assist in the operating and maintenance of the Fairview
Cemetery.
[CC 2012 §§ 16.635, 16.640, 16.645; Ord. No. 195]
A. That 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 any purpose except business,
commercial or industrial purposes shall be reimposed within the corporate
limits of this municipality.
B. That the rate of taxation shall be, as heretofore, one percent (1%).
C. The City Clerk is hereby directed to provide copies of this Article
to all of the utilities, which provide service within the corporate
limits of the City, and to the Director of Revenue for the State of
Missouri.
[Ord. No. 422, 8-14-2000]
There is hereby imposed a tax, in the amount of one-half of
one percent (.5%), on the sales of all tangible personal property
or the rendering of taxable services at retail, within the corporate
limits of the City of Sweet Springs, 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
purpose of this tax is to fund capital improvements to the streets
of Sweet Springs.
[Ord. No. 371, 4-11-1994; Ord. No. 373, 5-9-1994]
There is hereby imposed a tax, in the amount of one-half of
one percent (.5%), upon persons who are engaged in the business of
selling tangible personal property and taxable services at retail,
which are subject to a sales tax under the provisions of Sections
144.010 to 144.527, RSMo., within the corporate limits of the City
of Sweet Springs, to the extent and in the manner authorized by Sections
94.700 to 94.755, RSMo. The purpose of this tax is for transportation
purposes as outlined by Section 94.700(9), RSMo., as amended.