[Ord. No. 511, 12-13-2017[1]]
A.
Pursuant
to the authority granted by and subject to the provisions of Sections
94.500 to 94.570, RSMo., a tax for general revenue purposes hereby
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 Section 144.010
to 144.510, RSMo., (excluding residential utilities) and the rules
and regulations of the Director of Revenue issued pursuant thereto.
B.
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 Lake Waukomis, Missouri, if such property and taxable
services are subject to taxation by the State of Missouri under the
provisions of Sections 144.010 to 144.510, RSMo., (excluding residential
utilities). The tax shall become effective as provided in Subsection
4 of Section 94.510, RSMo., and shall be collected pursuant to the
provisions of Section 94.500 to 94.570, RSMo.
[1]
Editor's Note: This tax was approved by a majority of the
electorate on 4-3-2018.
[Ord. No. 510, 12-13-2017[1]]
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 but only to the
extent of the City sales tax. 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 percent (1%). If any City sales tax is
repealed, fails to be adopted or the rate thereof is reduced or raised
by voter approval, the City use tax rate also shall be deemed to be
repealed, fails to be adopted, reduced or raised by the same action
repealing, failing to be adopted, reducing or raising the City sales
tax.
[1]
Editor's Note: This tax was approved by a majority of the
electorate on 4-3-2018.
