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Tax Information *********** THE MUNICIPAL CODE OF THE CITY OF WINDSOR CHAPTER 145: FINANCE AND TAXATION ARTICLE III. TAXATION SECTION 145.120: ASSESSMENT, LEVY, AND COLLECTION GENERALLY The assessment on real and personal property within the City for County purposes, as made by the City Assessor and County Assessor jointly, and after the same has been passed upon by the Board of Equalization, as provided by law, shall be the basis upon which the Board of Aldermen shall make the levy for City purposes. The payment of all taxes shall be enforced in the same manner and under the same rules and regulations as may be provided by law for collecting and enforcing the payment of State and County taxes, including seizures and sale of goods and chattels, both before and after such taxes shall become delinquent. SECTION 145.130: DUTIES OF CITY CLERK AFTER TAX RATE FIXED When the Board of Aldermen shall fix the rate of taxation, the City Clerk shall extend or cause to be extended in the appropriate column opposite each item of taxable property on the tax books, the amount of taxes due thereon, and charge the City Collector for the full amount of such taxes levies and to be collected, taking his / her receipt therefor. SECTION 145.140: TAXES DELINQUENT JANUARY FIRST Upon the first (1st) day of January of each year all unpaid City taxes shall become delinquent, and the taxes upon real property are hereby made a lien thereon. SECTION 145.150: HOW PAYMENT OF TAXES ENFORCED - SUITS, HOW BROUGHT The enforcement of all taxes authorized by Sections 94.190 to 94.330, RSMo., shall be made in the same manner as is provided by law for the collection and enforcement of the payment of State and County taxes, including the seizure and sale of goods and chattels after the taxes become delinquent. Where applicable in Chapter 140, RSMo., the term "County" shall be construed "City," the term "County Clerk" shall be construed "City Clerk," and the term "County Collector" shall be construed "City Collector" or other proper officer collecting taxes in the City. SECTION 145.160: CITY COLLECTOR TO MAKE DELINQUENT LISTS - APPROVAL - COLLECTION OF DELINQUENT TAXES It shall be the duty of the Board of Aldermen to require the Collector, annually, at the first (1st) meeting of the Board in April of each year or as soon thereafter as may be, to make out and return, under oath, a list of the delinquent taxes remaining due and uncollected for each year, to be known as the "Land and Lot Delinquent List" and the "Personal Delinquent List." It shall be the duty of the Board of Aldermen, at the meeting at which such delinquent lists shall be returned, to carefully examine the same, and if it shall appear that all property and taxes contained in such lists are properly returned as delinquent, they shall approve the same and cause an order therefor to be entered on the journal and the amount thereof to be credited to the account of the City Collector. The Board of Aldermen shall cause the Land and Lot Delinquent List to be returned to the City Collector on or before the first (1st) Monday in May following, who shall proceed to collect the City taxes due thereon in the same manner and with the same effect as delinquent taxes for the State and County purposes are collected. They shall also cause the Personal Delinquent List to be returned to the City Collector, who shall be charged therewith and who shall proceed to collect the same in the manner and by the means hereinbefore provided. SECTION 145.170: CITY COLLECTOR TO REPORT MONTHLY - DUTY IN REGARD TO HIS / HER SUCCESSOR The City Collector shall report to the Board of Aldermen, at the regular meeting of the Board in each month, all taxes collected on the Real and Personal Delinquent Lists, and he / she shall pay the same to the City Treasurer and receive credit therefor. He / she shall turn over to his / her successor the Uncollected Delinquent Lists, and receive credit therefor, and his / her successor shall be charged therewith; provided, that the Board may give credit for and declare worthless any personal, delinquent taxes which they may deem uncollectible. ARTICLE IV. CITY SALES TAX SECTION 145.180: IMPOSITION OF CITY SALES TAX Imposition of City Sales Tax. Pursuant to the authority granted by and subject to provisions of Sections 94.500 to 94.550, 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 144.525, 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 Windsor, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.525, RSMo. The tax shall become effective as provided and Subsection (4) of Section 94.510, RSMo., and shall be collected pursuant to the provisions of Sections 94.500 to 94.550, RSMo. SECTION 145.190: SALES TAX ON RESIDENTIAL UTILITY SERVICE A. The Municipal Sales Tax on all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil used for nonbusiness, noncommercial or nonindustrial purposes heretofore imposed within the corporate limits of this Municipality is hereby reimposed. B. The rate of taxation shall be as heretofore, one percent (1%). SECTION 145.200: CAPITAL IMPROVEMENTS TAX There is hereby imposed a sales tax in the amount of one-fourth cent (1/4 cent) on all retail sales made in the City which are subject to taxation under the provisions of Sections 144.010 - 144.525, RSMo., inclusive, as amended, for the purpose of paying the costs of repairing and replacing the City's emergency siren system. The sales tax shall decrease to one-eighth cent (1/8 cent) twenty-four (24) months after the initial imposition of the sales tax and will be eliminated thirty-six (36) months after the initial imposition of the sales tax.
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