[R.O. 2011 § 605.470; R.O. 2009
§ 110.115; CC 1981 § 26-85; Ord. No. 3855, 8-24-1971]
Pursuant to the authority granted
by and subject to the provisions of Sections 94.500 through 94.570,
RSMo., a tax for general revenue purposes is 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 through 144.510, 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 the City, if such property and services
are subject to taxation by the State under the provisions of Sections
144.010 through 144.510, RSMo. The tax shall become effective as provided
in Subsection (4) of Section 94.510, RSMo., and shall be collected
as provided in such Sections 94.500 through 94.570, RSMo.
[R.O. 2011 § 605.480; R.O. 2009
§ 110.116; CC 1981 § 26-86; Ord. No. 79-93, 10-3-1979]
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 non-business,
non-commercial or non-industrial 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%).
[R.O. 2011 § 605.490; R.O. 2009
§ 110.117; CC 1981 § 26-87; Ord. No. 92-25, 4-2-1992]
Pursuant to the authority granted
by and subject to the provisions of Section 94.577, RSMo., a sales
tax for the purpose of funding of capital improvements, including
the operation and maintenance of capital improvements and which may
include the retirement of debt under previously authorized bonded
indebtedness, is hereby imposed upon all persons in the City who are
engaged in the business of selling tangible personal property or rendering
taxable services at retail to the extent and in the manner provided
in Chapter 144, RSMo., and the rules and regulations of the Director
of Revenue issued pursuant thereto. The rate of the tax shall be one-half
of one percent (0.5%).
