[CC 1996 § 625.020; Ord. No. 377 § 1]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.570, RSMo., a tax for general revenue proposes is hereby 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 to 144.510, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of tax shall be seven-eighths of one percent (0.875%) on the receipts from the sales at retail of all tangible personal property or taxable services at retail within Salisbury, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 14.510, RSMo. The tax shall become effective as provided in Subsection 4 of Section 94.510, RSMo., and shall be collected pursuant to the provisions of Sections 94.500 to 94.570, RSMo.
[Ord. No. 12-04-01 § 4, 4-12-2012; Ord. No. 12-05-01 § 1, 5-10-2012; Ord. No. 17-04-02 § 4, 4-12-2017; Ord. No. 22-04-02, 4-14-2022]
The City of Salisbury, Missouri, pursuant to Section 94.705, RSMo., hereby imposes a sales tax increase of one-half of one percent (0.5%) to become effective October 1, 2022, and expire September 30, 2027, to be used exclusively for transportation purposes as defined by Section 94.700(9), RSMo.
[Ord. No. 14-01-01 §§ 1 — 4, 1-9-2014]
A. 
Pursuant to the authority granted by, and subject to, the provisions of Sections 144.600 through 144.761, RSMo., a use tax for general revenue purposes is imposed for the privilege of storing, using or consuming within the City any article of tangible personal property. This tax does not apply with respect to the storage, use or consumption of any article of tangible personal property purchased, produced or manufactured outside this State until the transportation of the article has finally come to rest within this City or until the article has become commingled with the general mass of property of this City.
B. 
The rate of the tax shall be one and three hundred seventy-five one thousandths percent (1.375%). If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City use tax rate also shall be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.