[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. 560, 9-8-2014[1]]
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, capital improvements fund revenue, and transportation fund 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 or property of this City.
B. 
The rate of the tax shall be two and one-half percent (2.5%). 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.
[1]
Editor’s Note: This ordinance states that this tax shall become effective on the first day of the first calendar quarter after the Director of Revenue receives notification of the passage of the tax.
[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.