Use tax gains sustain gains after third quarter of 2025

BY MURRAY BISHOFF Special to the Cassville Democrat

Sales tax to Barry County cities and the county government in September dropped from a year ago, without even one of the seven cities and county recipients seeing higher receipts.

Historically, the Missouri Department of Revenue ended the third quarter with stronger numbers for recipients. More recently, the gains have been split between August and September, leaving the September sums more uncertain, as reflected in this year’s numbers.

The seven Barry County cities collecting sales tax together received $851,670.11, down 3% when comparing the same taxes collected a year ago.

Cassville’s 1% tax paying general bills generated $126,811.39, down $1,915.80 from a year ago. Receipts from the city’s use tax, however, were up by $9,000, erasing all $4,500 in red ink from the city’s four sales taxes. For the year, Cassville’s general fund is up by more than $8,500, or 1%. Revenues from all Cassville’s sales taxes and its use tax are up by more than $53,000, or 2%.

Monett’s two sales taxes supporting its general fund at 1% generated $215,318.92, down $5,561.97, or 3%, for the month. Even Monett’s use tax income was down, but by less than $100. For the year, Monett’s general fund revenues are up by 4%. Combining the city’s five sales taxes and its use tax, income is up by nearly $223,000, or almost 5%.

Seligman saw receipts from its 1% sales tax bring in $12,119.98, down $3,161.75 from a year ago. Revenues from Seligman’s use tax, nearly double from last September, were enough to make up that difference, but not the nearly $4,000 drop in the city’s other three older sales taxes. However, Seligman’s new police sales tax generated $11,951.15 in its second month, up from less than $600 in its first month in August. On balance, since police services previously came out of the general fund, Seligman came out ahead for the month, with its general fund up by 4% At the end of the third quarter of 2025, Seligman’s sales tax and use tax revenues, not counting the new law enforcement sales tax, are up by more than $24,000, or 8%.

Wheaton, which has inexplicable sales tax receipts, had an even stranger month. The city’s 1% sales tax supporting its general fund produced $6,134.48, a gain of $148.47 from a year ago, the sixth gain in seven months. At the same time, Wheaton’s half-cent transportation tax, which should have yielded around $3,000, delivered $755.24, or 12% instead of 50% of the general fund sum.

Wheaton’s use tax generated nearly three times the amount it brought in last September, but the nearly $2,000 gain wasn’t enough to dent the other drop.

For the year, Wheaton’s general fund receipts are up by 15%. Combining Wheaton’s two sales taxes and its use tax shows a gain of more than $14,000, or 18% from last year’s pace.

Purdy saw its 1% sales tax supporting its general fund produce $6,245.27 in September, down $780.79, the sixth consecutive monthly drop. After three quarters, Purdy’s general fund receipts are down 19%. Revenues from all three sales taxes combined are down by more than $22,000.

Washburn’s 1% tax for its general fund brought in $3,548.67, down $554.81 from a year ago. It was the second drop in three months after distributions were restored following a two-month suspension by order of the State Auditor’s office. That disruption has dropped Washburn’s general fund by 27% for the year. Combining Washburn’s three sales taxes and its use tax, the city’s revenues are down for 2025 by more than $21,000, or 23%, boosted largely by gains in the use tax.

Exeter’s 1% sales tax yielded $3,005.75 for the month, down $1,399.23 from a year ago. That put Exeter’s sales tax revenues down for the year by almost $2,000, or 7%.

Barry County’s two older .5% sales taxes for the general fund and road maintenance each added more than $264,000 to county coffers in September. Prior to the pandemic surge in local sales, those taxes were bringing in between $220,000 and $240,000. With the surge, income from the taxes swelled into the $276,000+ range, where it still sat a year ago. Receipts this year were still above pre-pandemic surge levels but down nearly $12,200 from a year ago. It was the third drop in receipts in the last six months, putting general fund income up about 1%, or $18,000 from a year ago.

Combining all Barry County’s four sales taxes and its use tax, county income for the first three quarters of 2025 rose by almost $352,000, or 4%. Almost two-thirds of that increase came directly from greater revenue from the use tax.

The separate .375% sales tax going to the Emergency Service Board to fund central dispatching and 911 services generated $198,415.55 in September, down $9,10817 from a year ago, the first drop in four months. For the year, revenues from this tax are up by almost $11,000, or 1%.