In accordance with the provisions of Sections 94.500 to 94.570, RSMo., there is hereby imposed upon all sellers a tax for the privilege of engaging in the business of selling tangible 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 State Director of Revenue issued pursuant thereto.

The rate of the tax imposed by Subsection (A) is one percent (1%) on the receipts of the sale at retail of all tangible personal property or taxable services at retail within the City, if such property or services are subject to taxation by the State under the provisions of Sections 144.010 to 144.510, RSMo.

The amount reported and returned to the State Director of Revenue by the seller shall be computed on the basis of the combined rate of the tax imposed by Sections 144.010 to 144.510, RSMo., and the tax imposed by this Section authorized by Sections 94.500 to 94.570, RSMo.

The City does hereby adopt all the provisions of Sections 94.500 to 94.570, RSMo., which may be applicable to the levying and collecting of the tax imposed in this Section.

Pursuant to the Act, a sales tax at the rate of one-half of one percent (.5%) is hereby imposed on all persons in the City who are engaged in the business of selling tangible personal property and taxable services subject to a sales tax under the provision of Sections 144.010 to 144.510, inclusive, RSMo., as amended (the Sales Tax Law). Said tax is for the privilege of engaging in such business in the City and shall be in the manner and to the extent provided in the Sales Tax Law and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.

All monies received by the City as a result of said tax shall be deposited by the City Treasurer, or other authorized City Officer in a Transportation Trust Fund and shall be expended only in the manner and for the transportation purposes enumerated in the Act.

The City Clerk shall, within ten (10) days of the November 5, 1985 election at which election the one-half (½) transportation sales tax was approved by the majority of the qualified voters of the City, forward to the Director of Revenue of the State of Missouri by U.S. registered or certified mail a certified copy of this Section with a map clearly showing the boundaries of the City, and said sales tax shall become effective the first (1st) day of January, 1986, and shall be levied and collected in the manner provided by the Act.

Any person who pays a fee, tax or license charge authorized by an ordinance of the City may protest all or any part of any fee, tax or license charge paid by filing a protest as set forth in this Section. If no other procedure is established by law for protesting the fee, tax or license charge, then a person desiring to pay any fee, tax or license charge under protest shall, at the time of paying such fee, tax or license or within seven (7) days thereafter, file with the City Treasurer a written statement setting forth the grounds on which the protest is based. The statement shall include the true value of the money in dispute which is claimed by the person paying such fee, tax or license charge.

The City Treasurer shall impound, in a separate fund, all or part of such fee, tax or license charge which is in dispute. Within thirty (30) days after the filing of the protest, an administrative hearing officer appointed by the City Administrator shall hold an administrative hearing on the protest.

The administrative hearing officer shall first hear from the person filing the protest and then hear from the representatives of the City. The rules of evidence shall not apply in this hearing. The hearing shall be conducted in an informal manner. The hearing officer shall provide both parties the opportunity to present evidence and arguments and to rebut and comment on the evidence and arguments produced by any other party.

Upon the closing of the hearing, the administrative hearing officer shall within thirty (30) days in writing issue findings of fact, conclusions of law and an order upon the validity of the protest. If the protest is ruled valid, the City shall follow the order of the hearing officer as set forth in Subsection (F) below. If the protest is ruled invalid, then any person protesting the payment of the fee, tax or license charge may, within thirty (30) days after filing such ruling, commence an action against the City Treasurer by filing a petition for review and for recovery of the amount protested in the Circuit Court of the County.

If any person so protesting the fee, tax or license charge shall fail to commence an action in the Circuit Court for the recovery of the fee or license charge so protested within the time prescribed in Subsection (D) above, then such protest shall become null and void and of no effect, and the City Treasurer shall then disburse to the proper official the fee, tax or license charge impounded as authorized by the laws of the City.

If a final decision is rendered holding that the fee, tax or license charge is invalid, then the City Treasurer shall refund to the person who protested the fee, tax or license charge the amount of the charge which was found to be invalid, plus interest at the legal rate of interest on the sum from the time it was paid to the City.