Sales Taxes

City sales taxes are collected at the point of sale and distributed by the Missouri Department of Revenue. Applicable sales tax rates in the City of Smithville, are as follows:

You can use this Missouri Department of Revenue Sales Tax Lookup tool to verify any sales tax rate.

Community Improvement District Sales Tax

A Community Improvement District (CID) is a separate entity which is formed by the adoption of an ordinance following a public hearing before a City's Governing Body regarding formation of the District. CIDs are empowered to provide a variety of services and to construct and/or finance a number of different public improvements. CIDs derive their revenue from taxes and assessments levied within the boundaries of the CID. Such revenues are then used to pay the costs of the services and improvements within the CID. A CID is operated and managed by a Board of Directors, whose members may be appointed or elected. The Smithville Commons Community Improvement District sales tax rate is 1.000%.

Sales Tax Purchase Example

If you purchase a $100 bicycle from a retail store within the City of Smithville, the City receives a grand total of $2.50 in sales tax receipts from that purchase.

City Sales Taxes Breakdown

The City of Smithville total sales tax rate is 2.500%, which includes a 1% (one-cent) City Sales Tax to support the City's General Fund and three 0.5% (half-cent) special sales taxes. Below is a chart illustrating the breakdown of the City's sales tax rate:

How Does the City Use Sales Tax Revenues?

As seen in the chart above, the sales tax received by the City of Smithville is 2.500% and is distributed between four segregated, budgeted funds. These sales tax revenues are authorized to be collected by Missouri State Statute. Each of the special sales taxes, the Transportation Sales Tax, the Park and Stormwater Sales Tax, and the Capital Improvement Sales Tax, are all voter-approved sales taxes.

The portion of General Fund Sales Tax (1.000%) funds a majority of City functions, such as

Police Protection
Emergency Response
Parks Maintenance
Development Services
Financial Services
Administrative Services

Please see specific pages on the sales taxes to view uses.

Frequently Asked Questions

Capital Improvement Sales Tax

Effective October 1, 2018, a 0.5% (half-cent) Capital Improvement Sales Tax is collected on retail sales made within the City of Smithville. This sales tax provides dedicated funding for the construction and engineering of capital and infrastructure projects in the City. Per Section 140.140 of the Code of Ordinances, the sales tax shall remain in effect until December 31, 2038.

Park and Stormwater Sales Tax

Effective November 1, 2020, a 0.5% (half-cent) Park and Stormwater Sales Tax is collected on retail sales made within the City of Smithville. This sales tax provides dedicated funding for stormwater control and capital improvements to local parks. Per Section 140.155 of the Code of Ordinances, the sales tax shall remain in effect until September 30, 2040.

The Park and Stormwater Sales Tax is allowing the City to keep a continued focus on the maintenance of existing parks as well as identifying expansion and improvement opportunities to future and existing parks, which includes the following parks:

Transportation Sales Tax

Effective July 1, 1989, a 0.5% (half-cent) Transportation Sales Tax is collected on retail purchases made within the City of Smithville. This sales tax provides dedicated funding for road rehabilitation, pavement and cracking repair, pothole repair, and annual mill and overlay programming. Per Section 140.120 of the Code of Ordinances, the sales tax shall remain in effect until repealed by ordinance of the Board of Aldermen.