[1]
Cross Reference: As to utility tax, Ch. 620.
[R.O. 2008 § 130.120; R.O. 2004 § 130.070; CC 1990 § 130.070; Ord. No. 592 § 1, 11-4-1985]
The City of Pevely, in order to maintain its sources of revenue at its historical level, hereby determines to maintain the one percent (1%) gross receipt tax against any person or corporation who is engaged in the business of supplying electricity, gas or telephone service.
[R.O. 2008 § 130.130; R.O. 2004 § 130.080; CC 1990 § 130.080; Ord. No. 357 §§ 1 — 3, 12-12-1979; Ord. No. 1301 §§ 1 — 3, 6-3-2013; Ord. No. 1302 §§ 1 — 3, 6-3-2013]
A. 
Capital Improvements.
1. 
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 non-business, noncommercial or nonindustrial purposes heretofore imposed within the corporate limits of this municipality is hereby reimposed.
2. 
The rate of taxation shall be, as heretofore, one-half percent (1/2%).
3. 
The City Clerk hereby is directed to provide copies of this Subsection to all the utilities that provide service within the corporate limits of the City, and to the Director of Revenue of the State of Missouri.
B. 
Public Mass Transportation.
1. 
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 non-business, noncommercial or nonindustrial purposes heretofore imposed within the corporate limits of this municipality is hereby reimposed.
2. 
The rate of taxation shall be, as heretofore, one-half percent (1/2%).
3. 
The City Clerk hereby is directed to provide copies of this Subsection to all the utilities that provide service within the corporate limits of the City, and to the Director of Revenue of the State of Missouri.
[R.O. 2008 § 130.140; R.O. 2004 § 130.090; CC 1990 § 130.090; Ord. No. 162 § 1, 6-5-1973]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 through 94.550, 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 the City of Pevely, if such property and services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.527, RSMo.
[R.O. 2008 § 130.150; R.O. 2004 § 130.100; Ord. No. 769 § 1, 4-15-1993]
Imposition Of City Sales Tax For The Repair And Maintenance Of Streets. Pursuant to the authority granted by and subject to the provisions of Sections 94.700 through 94.755, RSMo., a tax for the purpose of repairing and maintaining the streets within the City of Pevely, Missouri, is hereby imposed upon the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City 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-half cent ($0.005) on the receipts from the sale at retail of all tangible personal property or taxable services within the City of Pevely, Missouri, if such property and services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.527, RSMo.
[R.O. 2008 § 130.160; Ord. No. 1117 § 1, 8-21-2006]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 through 94.577, RSMo., a tax for the purpose of funding capital improvements consisting of construction of a new City hall building, including the operation and maintenance of capital improvements and other such capital improvements within the City of Pevely, Missouri, is hereby imposed upon the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City 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-half of one cent ($0.005) of the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Pevely, Missouri, if such property and 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 Section 94.577, RSMo., and shall be collected as provided by Statute. Thereafter said tax shall be deposited to and held in a separate trust fund to retire any bonds specially issued in order to fund such capital improvements, or alternatively, in order to pay for any indebtedness incurred by the City in order to construct such capital improvements, except to the extent that such funds are required for the operation and maintenance of such capital improvements.
[Ord. No. 1533, 12-21-2020[1]]
Pursuant to the authority granted by and subject to the provisions of § 644.032, RSMo., a tax for the benefit of the City 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 §§ 144.010 through 144.527, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of the tax shall be one-half (1/2) percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City, if such property and such services are subject to taxation by the State under the provisions of §§ 144.101 through 144.527, RSMo. The tax shall be collected as provided in § 644.032, RSMo.
[1]
Editor's Note: The City's voters approved this tax in April 2023. As stated in Ord. No. 1533, the tax was in full force and effect from and after the date of its passage and approval.
[R.O. 2008 § 130.175; Ord. No. 1295 § 1, 12-17-2012[1]]
The City of Pevely imposes a hotel-motel sales tax on the charges for all overnight sleeping rooms paid for by transient guests of hotels and motels within the City limits of the City of Pevely, Missouri, in the amount of five percent (5%) per overnight; said tax revenue is to be used to fund and promote recreational facilities, activities, community events and tourism within the City of Pevely.
[1]
Editor's Note: This ordinance authorized the placement of the hotel-motel tax on the ballot of 4-2-2013. At said election, the tax was approved by a majority of the voters.
[Ord. No. 1595, 1-9-2023[1]]
There is hereby established a sales tax in the amount of three percent (3%) on the sale of adult-use marijuana within the City of Pevely which is subject to taxation under Article XIV of the Missouri Constitution and the provisions of §§ 144.010 to 144.527, RSMo.
[1]
Editor's Note: The City's voters approved this tax in April 2023. As stated in Ord. No. 1595, the tax was in full force and effect from and after the date of its passage and approval.