SB5 Compliance Reports & Use Tax Notice/Rate

Senate Bill 5 requires cities in Saint Louis County to meet certain minimum standards and to make a report of how each city complies with those standards available to the general public on each municipality’s website. Below are Glendale’s compliance reports. Glendale’s fiscal year runs July 1 through June 30.

NOTICE OF EXISTENCE OF USE TAX; USE TAX RATE;

APPLICABILITY; AND RATE MODIFICATION REQUIREMENT

as required by CCS for HCS for SS for SCS for SB Nos. 153 & 97

NOTICE IS HEREBY GIVEN by the City of Glendale that the City of Glendale has previously adopted and has in force a use tax which applies to and impacts certain purchases from out-of-state vendors. The use tax rate is equal to the total local sales tax rate in effect in the City of Glendale. Certain purchases from out-of-state vendors will become subject to an expansion of the use tax as provided by state law at the following rate within the City of Glendale:

City of Glendale Rate: 1.5%

Pursuant to Section 144.761 RSMo, an amendment or repeal to local use taxes must be submitted to and approved by voters from a city. In the event 15% of the registered voters of a city voting in the last gubernatorial election sign a petition calling for an election to repeal the local use tax, such city shall submit to the registered voters a proposal to repeal the use tax pursuant to Missouri statutes.