[R.O. 1991 § 635.010; CC 1978 § 85.010]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.570, RSMo.,[1] 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 144.525, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of 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 Vandalia, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.525, RSMo., and is specifically reimposed on all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil, used for nonbusiness, noncommercial or nonindustrial purposes. This 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 94.570, RSMo.
[1]
Editor's Note: Sections 94.560 and 94.570, RSMo., were repealed by L.1991, H.B. No. 29, § A.
[R.O. 1991 § 635.015; Ord. No. 863 § I, 3-11-1997]
Pursuant to the authority granted by the vote of the people of the City of Vandalia, a tax for the purpose of capital improvements for a period of ten (10) years, for the purpose of funding stormwater drainage system improvements along U.S. Highway 54 in Vandalia, Missouri, replacing sidewalks and street lighting in the downtown district of Vandalia, Missouri, and funding capital improvement projects recommended by a special projects committee, to be formed by the Mayor with the approval of the Board of Aldermen, is hereby imposed upon all sellers within the City limits of Vandalia, Missouri, for the privilege of and engaging in the business of selling tangible personal property, or rendering tangible services at retail to the extent and in the manner provided in Sections 144.010 to 144.525 of the Revised Statutes of the State of Missouri, and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of tax shall be one-half of one percent (0.5%) and shall be in addition to the one percent (1%) tax shown in Section 130.210, on receipts for the sale at retail on all tangible personal property or taxable services at retail within Vandalia, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Section 144.010 to 144.525, RSMo., and is specifically reimposed 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, non-commercial, or non-industrial purposes. This tax shall become effective as provided in the Statutes of the State of Missouri, and more specifically shall be effective as of July 1, 1997, and was readopted and approved by the voters to continue through June 30, 2032, and shall be collected pursuant to the Statutes of the State of Missouri.
[R.O. 1991 § 635.020; Ord. No. 1052 § I, 5-9-2006]
Pursuant to the authority granted by the vote of the people on April 4, 2006, there is hereby extended the imposition of the existing sales tax in the amount of one-half of one percent (0.5%) on the receipts from all retail sales or taxable service at retail within the City upon all sellers within the City 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 by Sections 144.010 to 144.525, inclusive, RSMo., and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto. Such tax may be used for the purpose of funding the construction of a new swimming pool, street improvements and other capital improvement projects as recommended by a Special Projects Committee. Said tax shall commence on July 1, 2007, and terminate automatically on June 30, 2032.
[Ord. No. 19-1199, §§ I – II, 12-10-2019]
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 purpose 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 tax shall be one and a half percent (1.5%). If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City sales tax rate also shall be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.
[R.O. 1991 § 725.010; Ord. No. 443 §§ 1 – 3, 10-2-1979]
A. 
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, non-commercial or non-industrial purposes heretofore imposed within the corporate limits of this City is hereby reimposed.
B. 
The rate of taxation shall be, as heretofore, one percent (1%).
C. 
The City Clerk is hereby directed to provide copies of this Chapter 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. 22-1237[1], 1-10-2023]
A sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult-use non-medical marijuana sold in the City of Vandalia, Missouri, as authorized by Article XIV, Section 2.6(5) of the Missouri Constitution, is hereby imposed. The tax imposed hereunder shall be in addition to any and all other sales taxes allowed by law.
[1]
Editor's Note: This tax was passed by a majority of the electorate 4-4-2023.