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BULLET St. Louis City Revised Code Chapter 5.24 Sales Tax

St. Louis City Revised Code (annotated) has been converted to electronic format by the staff of the St. Louis Public Library. This electronic version has been done for the interest and convenience of the user. These are unofficial versions and should be used as unofficial copies.

Official printed copies of St. Louis City Revised Code may be obtained from the Register's Office at the St. Louis City Hall.



Chapter 5.24
Sales Tax

Sections:

5.24.010 Imposed.
5.24.020 Sections 144.010--144.510 RSMo. adopted by reference.
5.24.030 House Committee Substitute adopted by reference.
5.24.040 Effective date--Time limit.
5.24.050 Extension.
5.24.060 Additional tax--Imposed.
5.24.070 Additional tax--Use.
5.24.080 Additional tax--House Substitute adopted by reference.
5.24.090 Public safety--Tax on all retail sales.

5.24.010 Imposed.

Under and by authority of House Committee Substitute for House Bill No. 243 enacted by the 75th General Assembly of the state effective October 13, 1969, there is imposed and levied a sales tax within the City on sales at retail of all tangible personal property and taxable services at retail which are subject to taxation by the state to be collected by the sellers of tangible personal property and taxable services and as provided under and pursuant to all the provisions of Sections 144.010 to 144.510, RSMo. as amended at a rate of one percent.
(Ord. 55497 1, 1970: 1960 C. 144.010.)

Ops. Atty. Gen.:

If a sale is made by a rental merchant in the City limits and the purchaser takes possession within the State of Missouri, the City sales tax applies. No. 188, July 28, 1970.

5.24.020 Sections 144.010--144.510 RSMo. adopted by reference.

The provisions of Sections 144.010--144.510 RSMo. 1959, as amended, where applicable are adopted and incorporated by reference as though set forth in full.
(Ord. 55497 2, 1970: 1960 C. 144.020.)

5.24.030 House Committee Substitute adopted by reference.

The provisions, terms, conditions, duties and obligations contained and set forth in House Committee Substitute for House Bill No. 243 enacted by the 75th General Assembly of the state effective October 13, 1969, are accepted, adopted and incorporated by reference as though set forth in full.
(Ord. 55497 3, 1970: 1960 C. 144.030.)

5.24.040 Effective date--Time limit.

The provisions, terms, conditions, duties and obligations set forth in Sections 5.24.010--5.24.040 shall become effective in the manner and on the date provided in House Committee Substitute for House Bill No. 243 enacted by the 75th General Assembly of the state effective October 13, 1969, and upon the proposition for the sales tax being assented to by a majority of the qualified voters voting at the special election called and held pursuant thereto. The sales tax shall remain in effect and be collected for a period of two years only from its first effective date after which the tax shall expire, fail and be collected no longer unless, by ordinance enacted at least ninety days before the date of expiration, the tax is extended for an additional year and, from year to year thereafter in like manner.
(Ord. 55497 4, 1970: 1960 C. 144.040.)

5.24.050 Extension.

A. The sales tax of 1% imposed and levied by the City, in accord with its Ordinance 55497, and extended one additional year through March 22, 1973, by Ordinance 56154, and further extended one additional year through March 22, 1974, by Ordinance 56439, and further extended one additional year through March 22, 1975, by Ordinance 56609, and further extended one additional year to March 22, 1976, by Ordinance 56968 on sales at retail within the City of all tangible personal property and taxable personal property and taxable services at retail, which are subject to taxation by the state, is hereby extended and shall remain in full force and effect indefinitely, subject to the exemption in subsection B of this section, until the sales tax is repealed or modified. Also the provisions, terms, conditions, duties and obligations of Ordinance 55497, Ordinance 56154, Ordinance 56439, Ordinance 56609 and Ordinance 56968 shall likewise remain in full force and effect indefinitely, subject to the exemption in subsection B of this section, until said sales tax is repealed or modified.

B. All sales for domestic use of water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil shall be exempt from said 1% sales tax as of February 15, 1980. Domestic use shall be determined in the same manner as the determination of domestic use for exemption of such sales from the state sales tax under the provisions of Section 144.030, Revised Statutes of Missouri.
(Ord. 57979 1, 1980: Ord. 57179 1, 1976: prior: Ord. 56968 1, 1975: Ord. 56609 1, 1973: Ord. 56439 1, 1973: Ord. 56154 1, 1972.)

V.A.M.S.:

144.010--144.510 Sales tax, generally

94.500--94.570 City sales tax

Ops. Atty. Gen.:

The one percent City sales tax act in the City of St. Louis is a valid levy after March 22, 1973, thus the director of revenue is required to continue to collect the tax. No. 163, July 24, 1973.

McQuillin:

44.194 Sales and use taxes generally

5.24.060 Additional tax--Imposed.

Under and by authority of House Substitute for House Bill No. 65 enacted by the 77th General Assembly of the state and effective upon the approval and signature of the Governor of the state, there is imposed and levied within the City an additional sales tax of one-half of one percent on the receipts from the sale at retail of all tangible personal property and taxable services at retail which are subject to taxation by the state under provisions of Sections 144.010 to 144.510 RSMo.
(Ord. 56554 1, 1973.)

For transportation trust fund, see Ch. 5.48

V.A.M.S.:

94.600 Transportation sales tax

5.24.070 Additional tax--Use.

The revenue derived from the imposition of the tax imposed by Section 5.24.060 shall be used for purposes consistent with providing a sound public mass transportation system in accord with the provisions of House Substitute for House Bill No. 65 enacted by the 77th General Assembly of the state.
(Ord. 56554 2, 1973.)

5.24.080 Additional tax--House Substitute adopted by reference.

The provisions, terms, conditions, duties and obligations contained and set forth in House Substitute for House Bill No. 65 enacted by the 77th General Assembly of the state are accepted, adopted and incorporated by reference as though set forth in full.
(Ord. 56554 3, 1973.)

5.24.090 Public safety--Tax on all retail sales.

Under and by the authority of Section 92.500 RSMo, there is hereby imposed, subject, however, to the approval of the qualified voters as hereinafter provided, a one-half of one percent sales tax on all retail sales made in the City of St. Louis, solely for the purpose of providing revenues for the operation of public safety departments, including police and fire departments, in addition to any and all other sales taxes allowed by law.

The provisions of Section 92.500 RSMo are adopted and incorporated herein by reference as if fully set forth.

The tax imposed pursuant to the provisions of this section shall be a tax on all retail sales made in the City of St. Louis which are subject to taxation under the provisions of Sections 144.010 to 144.525 RSMo.

All revenue returned to the City of St. Louis from the tax authorized by this section pursuant to Section 92.500 RSMo. shall be deposited with the Treasurer of the City and all expenditures thereof shall be by an appropriation ordinance.
(Ord. 67774 1, 5--7, 2007.)

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