[Ord. 1794, §1]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.570, Revised Statutes 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 in Sections 144.010 to 144.510, Revised Statutes of Missouri, 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 services are subject to taxation by the state under the provisions of Sections 144.010 to 144.510, Revised Statutes of Missouri. The tax shall become effective as provided in subsection 4 of Section 94.510, Revised Statutes of Missouri, and shall be collected as provided in Section 94.510.
[Ord. 2533, §§1-3]
(a) 
That effective July 1, 1987 and continuing thereafter there is hereby imposed upon all persons in the City of Rolla, Missouri who are engaged in the business of selling tangible personal property and taxable services subject to sales tax under the provisions of Sections 144.010 to 144.510 RSMo (Revised Statutes of Missouri), a sales tax at the rate of one-half (1/2) of cent in the manner and to the extent provided in Sections 144.010 to 144.510 RSMo (Revised Statutes of Missouri) and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.
(b) 
The sales tax hereby imposed shall be at the rate of one-half of one percent (1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail which are subject to sales tax under the provisions of Sections 144.010 to 144.510 RSMo (Revised Statutes of Missouri) within the City of Rolla, Missouri.
(c) 
That the city clerk is hereby directed to forward a certified copy of this Ordinance to the Director of Revenue of the State of Missouri within ten (10) days of the effective date of this Ordinance together with a map of the City of Rolla that clearly shows the boundaries thereof.
[Ord. 3124]
(a) 
That effective October 1, 1996, and continuing thereafter there is hereby imposed upon all persons in the City of Rolla, Missouri, who are engaged in the business of selling tangible personal property and taxable services subject to sales tax under the provisions of Sections 144.010 to 144.510 and 94.577 RSMo (revised statutes of Missouri), a sales tax at the rate of 1/2 of one percent (1%) in the manner and to the extent provided in Sections 144.010 to 144.510 and 94.577 RSMo (revised statutes of Missouri) and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.
(b) 
The sales tax hereby imposed shall be at the rate of one-half of one percent (1/2 of 1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail which are subject to sales tax under the provisions of Sections 144.010 to 144.510 and 94.577 RSMo (revised statutes of Missouri) within the City of Rolla, Missouri.
(c) 
That the city clerk is hereby directed to forward a certified copy of this ordinance to the Director of Revenue of the State of Missouri within ten (10) days of the effective date of this ordinance together with a map of the City of Rolla that clearly shows the boundaries thereof.
[Ord. 3333; Ord. 4209, §1; Ord. No. 4792, 3-18-2024]
(a) 
That effective October 1, 2015, there shall be a one-quarter (1/4) of one (1) cent local park sales tax for eight (8) years.
(b) 
Effective October 1, 2023, this tax is permanently reduced to a three-sixteenths of one percent (3/16 of 1%) local parks sales tax for park maintenance and improvements. These funds are prohibited for support of The Centre. The sales tax shall be imposed upon all persons in the City of Rolla, Missouri, who are engaged in the business of selling tangible personal property and taxable services subject to sales tax under the provisions of Sections 644.032, 144.010 to 144.525, RSMo.
(c) 
Effective July 1, 2024, an additional one-sixteenth of one percent (1/16 of 1%) local park sales tax, is enacted and subject to expiration on September 30, 2033 for park improvements. These funds are prohibited for support of The Centre. The sales tax shall be imposed upon all persons in the City of Rolla, Missouri, who are engaged in the business of selling tangible personal property and taxable services subject to sales tax under the provisions of Sections 644.032, 144.010 to 144.525, RSMo.
(a) 
That effective April 1, 2020, there shall be a local Use Tax at the same rate as the total local sales tax rate to fully fund public safety needs with any additional funds being applied to other General Fund needs, provided that if the local sales tax rate is reduced or raised by voter approval, the local Use Tax rate shall also be reduced or raised upon out-of-state purchases by all persons and businesses in the City of Rolla, Missouri, pursuant to Section 144.757 of the revised statutes of Missouri, and the rules and regulations of the Director of Revenue of the State of Missouri.
[Ord. 4534, §1]
(b) 
That the city clerk is hereby directed to forward a certified copy of this ordinance to the Director of Revenue of the State of Missouri within ten (10) days of the effective date of this ordinance together with a map of the City of Rolla that clearly shows the boundaries thereof.
[Ord. 4534, §2]
[Ord. No. 4801, 5-6-2024]
Effective October 1, 2024, there shall be a sales tax equivalent to three percent (3%) on all adult recreational use marijuana sales in the City of Rolla for General Fund needs as approved by Rolla voters on April 2, 2024.