[R.O. 2006 §155.010; CC 1978 §81.010; Ord. No. 417 §1, 1-5-1982]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 — 94.550, RSMo., a tax for general revenue
purposes is hereby imposed upon all sellers for the privilege of engaging
in the business of selling personal property or rendering taxable
services at retail to the extent and in the manner provided in Sections
144.010 — 144.525, 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
personal property or taxable services at retail within the City of
Warrenton, Missouri, if such property and taxable services are subject
to taxation by the State of Missouri under the provisions of Sections
144.010 — 144.525, RSMo. The tax shall become effective as provided
in Subsection (1) of Section 94.510, RSMo., and shall be collected
pursuant to the provisions of Sections 94.500 — 94.550, RSMo.
Provided however, that all sales in the City of Warrenton, Missouri,
of metered water service, electricity, electrical current, natural,
artificial or propane gas, wood, coal or home heating oil for domestic
use shall be exempt from taxation under this Section.
