[CC 1978 §130.140; Bill No. 79-12(130.140), 9-10-1979]
There is hereby imposed a municipal sales tax on all sales of
metered water service, electricity, electrical current, natural, artificial
or propane gas, wood, coal or home heating oil used for non-business,
non-commercial or non-industrial purposes. The rate of taxation shall
be one percent (1%).
[Ord. No. 100.1801, 1-15-2018]
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-fourths percent (1.75%). 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any City sales tax is repealed or the rate thereof is reduced or raised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repealed, reduced or raised by the same action repealing, reducing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.
C. A use
tax return shall not be required to be filed by persons whose purchases
from out-of-State vendors do not in total exceed two thousand dollars
($2,000.00) in any calendar year.