[Ord. No. 85.4.3§ 1, 4-3-1985]
That, pursuant to the authority granted by, and subject to the provisions of the laws of the State of Missouri, 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 by state law 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 Hallsville, Missouri, if such property and services are subject to taxation by the State of Missouri under the provisions of the Revised Statutes of Missouri.
[Ord. No. 407, 1-9-2023; Ord. No. 414, 4-10-2023[1]]
A. 
Pursuant to the authority granted by, and subject to, the provisions of Section 94.510 RSMo., a general sales tax for the purpose of improving public safety, is hereby imposed. The tax imposed hereunder shall be in addition to any and all other sales taxes allowed by law.
B. 
The rate of the tax shall be one percent (1%).
[1]
Editor's Note: This tax was passed by a majority of the electorate 4-4-2023.
[Ord. No. 411, 1-17-2023; Ord. No. 413, 4-10-2023[1]]
A. 
Pursuant to the authority granted by, and subject to, the provisions of Article XIV, Section 2.6(5) of the Missouri Constitution, a sales tax for general revenue purposes on all tangible personal property retail sales of adult-use marijuana sold in the City of Hallsville, Missouri, is hereby imposed. The tax imposed hereunder shall be in addition to any and all other sales taxes allowed by law.
B. 
The rate of the tax shall be three percent (3%).
[1]
Editor's Note: This tax was passed by a majority of the electorate 4-4-2023.
[Ord. No. 442, 7-14-2025]
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 purposes 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.