[R.O. 1997 §140.010; CC 1989 §14-1; Ord. No. 902 §1, 2-13-1979]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 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 144.525, RSMo., and the rules and regulations of the State Director of Revenue issued pursuant thereto. The rate of the tax shall be one percent (1%) of the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City, if such property and taxable services are subject to taxation by the State under the provisions of Sections 144.010 to 144.525, RSMo. The tax shall be collected pursuant to the provisions of Sections 94.500 to 94.550, RSMo.
[R.O. 1997 §140.020; CC 1989 §14-2; Ord. No. 933 §1, 2-9-1982]
The sale of electrical power, natural gas, propane and heating oil and the services appurtenant thereto shall be exempt from the tax imposed by Section 130.110.
[R.O. 1997 §140.030; CC 1989 §14-3; Ord. No. 1005 §1, 1-12-1987]
The City, in order to maintain its sources of revenue at its historical level, hereby determines to maintain the four percent (4%) gross receipts tax against the gross receipts of the Kansas Power and Light Company.
[Ord. No. 1883, 12-27-2022[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 the purpose of maintaining public safety 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 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 If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City use tax rate also shall be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.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 use tax was passed by a majority of the electorate on 4-4-2023.
[R.O. 1997 §140.040; Ord. No. 1151 §1, 7-11-1994; Ord. No. 1385 §1, 10-7-2002; Ord. No. 1897, 1-8-2024; Ord. No. 1900, 5-14-2024[1]]
A. 
The existing City sales tax for capital improvements at the rate of one-half of one percent (0.5%) on the receipts from all retail sales within the City of Cassville, Missouri, shall be imposed 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. 1986, as amended, and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto, and shall be levied and collected until September 30, 2025, unless extended or renewed in accordance with law.
B. 
A majority of the electorate of the City of Cassville did elect to continue to impose a capital improvement sales tax of one half of one percent (0.5%) for the purpose of funding capital improvements, including the operation and maintenance of capital improvements, and which may include the retirement of debt under previously authorized bonded indebtedness.
[1]
Editor's Note: The extension of this tax was passed by a majority of the electorate 4-2-2024.
[R.O. 1997 §140.050; Ord. No. 99-1279 §1, 5-3-1999]
The City of Cassville shall impose a sales tax of one-half percent (0.05%) for the purpose of providing funding for stormwater control and local parks for the City; and the City of Cassville shall set the real and personal property tax levy at zero dollars ($0.00) per one hundred dollars ($100.00) valuation.
[R.O. 1997 §140.060; Ord. No. 1507 §1, 2-7-2006]
The City of Cassville hereby determines that it will prohibit the provisions of Section 144.049, RSMo., 2005, from exempting sales of certain clothing, personal computers, certain computer software and school supplies that occur within the boundaries of said City beginning at 12:01 A.M. on the first Friday in August and ending at Midnight on the Sunday following from local sales taxes.
[Ord. No. 1715 §1, 12-9-2013]
A City sales tax for transportation purposes, including the retirement of debt under separately authorized bonded indebtedness, at the rate of three-eighths of one percent (3/8 of 1%) on the receipts from all retail sales within the City of Cassville, Missouri, is hereby imposed 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 shall not be effective until the terms and provisions of this Section have been complied with.
[Ord. No. 1750-B §1 – 3, 12-14-2015]
Pursuant to the provisions of Section 32.087, RSMo., the Board of Aldermen has determined that it would be appropriate to submit the determination of whether to continue application of the local sales tax to the titling of motor vehicles, trailers, boats and outboard motors that are subject to the State sales tax under Section 144.020, RSMo., and purchased from a source other than a licensed Missouri dealer, to the voters. Said proposition was submitted to the qualified voters of the City on April 5, 2016, and a majority of the votes were in favor, so the local sales tax shall continue to apply to the titling of motor vehicles, trailers, boats and outboard motors purchased from a source other than a licensed Missouri dealer.
[Ord. No. 1909, 11-12-2024; Ord. No. 1919, 4-14-2025]
A sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult-use marijuana sold in the City of Cassville, 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 4-8-2025.