ARTICLE IV. SALES TAX

SECTION 145.140: IMPOSITION OF CITY SALES TAX

Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.570, 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 144.510, RSMo., 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 Stockton, 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. 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. (Ord. No. 7 §1, 6-23-80)

SECTION 145.150: LOCAL USE TAX

. Pursuant to the authority granted by, and subject to, the provisions of Sections 144.600 through 144.763, RSMo., a local 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 purchased, produced or manufactured outside this State until the transportation of the article has finally come to rest within the City or until the article has become commingled with the general mass of property of this City.

A. The rate of the local use tax shall be two percent (2%). If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City local use tax rate shall also be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax. (Ord. No. 218 §§1─2, 12-30-96; Ord. No. 230 §§1─2, 10-14-97; Ord. No. 241, 4-27-98)

SECTION 145.160: CAPITAL IMPROVEMENTS SALES TAX

A. A City sales tax for capital improvements at the rate of one-half of one percent (0.5%) on the receipts from all retail sales with the City of Stockton, 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 144.510, RSMo., inclusive, as amended, and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto. Such tax shall be for the purpose of extending and improving the sewerage system of the City and pay the costs of operation and maintenance thereof.

B. The City sales tax for capital improvements hereby imposed shall then become effective on the first (1st) day of April 1993 and shall be levied and collected in the manner provided by the Act and shall be used for the purposes hereinabove authorized. (Ord. No. 144 §§1,3, 9-2-92; Ord. No. 151 §1, 11-23-92)

SECTION 145.170: IMPOSITION OF CITY TRANSPORTATION SALES TAX

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., 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 Stockton, 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. The tax shall be collected pursuant to the provisions of Sections 94.700 through 94.755, RSMo., as amended.

B. This tax eliminates all City personal property taxes, eliminates City auto license stickers and imposes a one-half cent (½¢) sales tax for transportation purposes, to be used on street work only. (Ord. No. 58, 2-9-87)

SECTION 145.180: IMPOSITION OF PARK SALES TAX

The City of Stockton, Missouri, does hereby repeal the current park tax assessed on all real estate in the City and does hereby impose a sales tax of one-quarter of one percent (0.25%) on all retail sales made in the City which are subject to taxation for the purpose of providing funds to acquire, improve, operate and maintain parks of the City. (Ord. No. 384 §1, 4-9-07)

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