[R.O. 1998 § 145.060; CC 1980 § 81.010]
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 Section 144.010 et seq., RSMo.
[R.O. 1998 § 145.070; Ord. No. 86-13 §§ I — II, 10-3-1986]
A. 
Pursuant to the authority granted by and subject to the provisions of Sections 94.700 through 94.755, RSMo., as amended, a tax for transportation purposes is hereby imposed on 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 Chapter 144, RSMo., as amended, 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%) on the receipts from sale at retail of all tangible personal property or taxable services at retail within the City limits of the City of Bismarck, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Chapter 144, RSMo., as amended. Among other exemptions provided for in Chapter 144, RSMo., particular note is made of the exemption from the transportation sales tax of all sales of water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil for domestic use, as defined in Section 144.030, RSMo., as amended. The sales tax for transportation purposes shall go into effect on January 1, 1987.
B. 
The Board of Aldermen of the City of Bismarck, Missouri, shall levy no property taxes on tangible personal property, as defined in Section 137.010, RSMo., as amended, from and after December 31, 1986.
[Ord. No. 23-12, 9-19-2023[1]]
A. 
The City of Bismarck shall impose a general sales tax, pursuant to the provisions of Section 94.510, et. seq., RSMo., of one-half of one percent (0.5%) for the purpose of providing funds for public safety for the Bismarck Police Department.
B. 
For purposes of this Section, the phrase "public safety," shall include, equipment, supplies, additional personnel, personnel expenses, and facilities for the Police Department.
[1]
Editor's Note: This tax was passed by a majority of the electorate 4-2-2024.