There is hereby imposed a one percent (1%) City sales tax on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City, provided that such property or services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.527, RSMo.
[Ord. No. 20-22, 1-24-2022; passed in the election of 4-5-2022]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 through 94.570, RSMo., a tax for general revenue purposes hereby is 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 through 144.510, RSMo. (but including residential utilities), for the purpose of maintaining roads and general repairs to the City infrastructure, 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 the City of Novinger, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 through 144.510, RSMo. (but including residential utilities). The tax shall become effective as provided in Section 94.510.4, RSMo., and shall be collected pursuant to the provisions of Sections 94.500 to 94.570, RSMo.
[Ord. No. 2022, 1-24-2022; passed in the election of 4-5-2022]
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 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. The rate of the tax shall be equal to the total local sales tax in effect. If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City use tax shall be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.