Source: https://www.ecode360.com/28574571
Timestamp: 2019-10-19 02:53:05
Document Index: 1715483

Matched Legal Cases: ['§ 160', '§ 160', '§ 160', '§ 160', '§ 160', '§ 160', '§ 160', '§33', '§25', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§2', '§1', '§1', '§1']

City of Aurora, MO Taxation
§ 160.010 Imposition of City Sales Tax.
§ 160.020 Transportation Sales Tax.
§ 160.030 Telephone Tax.
§ 160.040 Capital Improvement Sales Tax.
§ 160.050 Opt Into Sales Tax Holiday.
§ 160.060 Use Tax.
§ 160.070 Park/Stormwater Sales Tax.
Chapter 160 Taxation
Cross References — Administration, Title I; alcoholic beverages, Ch. 600; finance, Ch. 120; business licenses and occupations, Ch. 605.
Section 160.010 Imposition of City Sales Tax.
Section 160.020 Transportation Sales Tax.
Section 160.030 Telephone Tax.
Section 160.040 Capital Improvement Sales Tax.
Section 160.050 Opt Into Sales Tax Holiday.
Section 160.060 Use Tax.
Section 160.070 Park/Stormwater Sales Tax.
[Code 1972, §33A-1; CC 1988 §25-1]
Pursuant to the authority granted by and subject to the provisions of RSMo., Sections 94.500 to 94.550, 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 RSMo., Sections 144.010 to 144.525, 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 if such property and taxable services are subject to taxation by the State under the provisions of RSMo., Sections 144.010 or 144.525. The tax shall become effective as provided in RSMo., Section 94.510, and shall be collected pursuant to the provisions of RSMo., Sections 94.500 to 94.550.
Section 160.020 Transportation Sales Tax. [1]
[Ord. No. 92-2068 §§1-2, 2-10-1992; Ord. No. 94-2167, 11-22-1994; Ord. No. 95-2174, 2-14-1995; Ord. No. 98-2334 §1, 8-11-1998; Ord. No. 98-2354, 11-10-1998; Ord. No. 98-2355, 11-10-1998; Ord. No. 2004-2610 §§1 — 7, 8-10-2004; Ord. No. 2004-2624 §1, 11-9-2004; Ord. No. 2004-2625 §1, 11-9-2004; Ord. No. 2009-2841 §1, 8-11-2009; Ord. No. 2009-2852 §1, 11-10-2009; Ord. No. 2009-2853 §1, 11-10-2009]
In order to provide financial support for the construction, reconstruction, repair and maintenance of streets, roads and bridges, the City of Aurora, Missouri, hereby imposes upon all persons engaged in business of selling tangible personal property and taxable services subject to a sales tax under the provisions of Sections 144.010 through 144.525, RSMo., a one-half cent ($.005) tax on the sales of those engaging in such business, and subject to the rules and regulations and Statutes governing and collection of sales tax by the Missouri Director of Revenue.
Editor's Note — The above transportation sales tax was extended in the November 2, 2004, election as set out above. Personal property taxes are automatically terminated until September 30, 2010, per ord. no. 2004-2625. Subsequently, the above transportation tax continued indefinitely in the November 3, 2009 election. Personal property taxes are automatically terminated indefinitely per ord. no. 2009-2853.
[Ord. No. 93-2104 §1, 4-26-1993]
A tax shall be imposed at the rate of fifteen percent (15%) of the tariffed local service rate for the City of Aurora telephone service within the prefix number of "678".
[Ord. No. 2003-2555 §1, 8-12-2003; Ord. No. 2003-2568 §1, 11-10-2003; Ord. No. 2003-2569 §1, 11-10-2003]
The City of Aurora, Missouri, shall be authorized to enact a capital improvement sales tax for the purpose of constructing, furnishing, equipping, operating and maintaining a Police Station and Fire Station, such sales tax will not exceed one-half of one percent (.5%) for twenty (20) years from the date the sales tax is first collected or until any financing for the Police Station and Fire Station is paid, whichever is earlier.
[Ord. No. 2005-2694 §1, 10-25-2005; Ord. No. 2012-2931 §1, 5-8-2012]
The City of Aurora, Missouri, hereby determines that it will permanently opt into the provisions of Section 144.049, RSMo., from exempting sales of certain clothing, personal computers, certain computer software and school supplies that occur within the boundaries of said City beginning at 12:01 A.M. on the first (1st) Friday in August ending at Midnight on the Sunday following from local sales taxes, for the fiscal year of 2012 and thereafter unless notified by the City.
[Ord. No. 2008-2798 §2, 7-22-2008; Ord. No. 2008-14 §§1 — 2, 11-12-2008]
[Ord. No. 2015-3035 §§1 — 2, 5-12-2015[1]; Ord. No. 2015-3036 §§1 — 3, 8-11-2015]
The park/storm water sales tax, in the amount of one half (1/2) cent, will be imposed on all retail sales made in the City of Aurora which are subject to taxation under the provisions of section 144.010 to 144.525 RSMo., and which will include domestic use sales tax upon all sales of metered water services, electricity, electrical current and natural, artificial or propane gas, wood, coal, or home heating oil for domestic use pursuant to Section 144.032 RSMo., and shall be in effect on the first day of the second quarter after the Director of Revenue receives notice of the adoption of the tax.