[R.O. 2012 §150.010; CC 1975 §26-1; Ord. No. 382 §1]
A sales tax at the rate of one percent (1%) on the receipts
from the sale at retail of all tangible personal property and taxable
services at retail within the City is hereby levied and imposed upon
all persons selling or furnishing tangible personal property or rendering
services, for the privilege of engaging in the business of selling
tangible personal property or rendering taxable services at retail
in the City.
[R.O. 2012 §150.020; CC 1975 §26-2; Ord. No. 382 §2]
The tax provided for in this Chapter is imposed to the extent
and in the manner provided in Sections 144.010 to 144.525, RSMo.,
and the rules and regulations of the Director of Revenue of the State
issued pursuant thereto.
[R.O. 2012 §150.030; CC 1975 §26-3; Ord. No. 382 §3]
All revenues collected and received by the City from the tax
imposed by this Article shall be deposited in the City Treasury to
the credit of the General Revenue Fund.