[Ord. No. 756 § 1, 8-16-2005; Ord. No. 823, 12-19-2006; Ord. No. 826 § 1, 1-11-2007; Ord. No. 17-02, 3-7-2017; Ord. No. 20-02, 2-18-2020[1]; Ord. No. 21-10, 6-29-2021]
Pursuant to the authority granted by and subject to the provisions of Section 94.500 to 94.570, RSMo., two (2) separate one percent (1%) sales taxes, to equal a combined rate of two percent (2%) as authorized by Section 94.510, RSMo., are 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 144.510, RSMo., but including residential utilities, and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of the tax shall be as set forth in the Comprehensive Schedule of Fees and Charges on the receipts for the sale at retail of all tangible personal property or taxable services at retail within the City of Lake Lotawana, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.510, RSMo., but including residential utilities. 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 94.570, RSMo.
[1]
Editor's Note: The City sales tax previously set out herein as 1% was increased to 2% at the election held 8-4-2020.
[Ord. No. 20-03, 2-18-2020[1]]
A. 
The City of Lake Lotawana, Missouri, shall impose a local use tax at the same rate as the total local sales tax rate, currently two percent (2%), provided that if the local sales tax rate is reduced or raised by voter approval, the local use tax rate shall also be reduced or raised by the same action.
B. 
A use tax return shall not be required to be filed by persons whose purchases from out-of-state vendors do not in total exceed two thousand dollars ($2,000.00) in any calendar year.
C. 
The City of Lake Lotawana will begin collecting a use tax from sales made to Lake Lotawana buyers by online and out-of-state vendors that are not currently taxed.
D. 
The funds derived from this use tax will fund municipal costs and expenses, including but not limited to police, transportation, and other capital improvements.
[1]
Editor's Note: The use tax set out herein was approved at the election held 8-4-2020.
[Ord. No. 24-11[1], 5-21-2024]
Pursuant to Section 644.032, RSMo., the City of Lake Lotawana does hereby impose a sales tax of one-half of one percent (0.5%) for the purpose of providing funding for stormwater control and local parks for the municipality.
[1]
Editor's Note: This tax was passed by a majority of the electorate 8-6-2024.
[Ord. No. 22-27, 12-20-2022[1]]
The City of Lake Lotawana, Missouri, does hereby impose an additional sales tax of three percent (3%) on all retail sales of adult-use marijuana sold in the City of Lake Lotawana, Missouri.
[1]
Editor's Note: This tax was passed by a majority of the electorate 4-4-2023.