[R.O. 2008 §26-16; Ord. No. 615 §§1 — 2, 10-23-1972]
A.
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.
B.
The
tax provided for in this Article is imposed 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 of the State issued pursuant
thereto.
[R.O. 2008 §26-17; Ord. No. 615 §3, 10-23-1972]
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.
