[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[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. 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 If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City use tax rate also shall be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.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.
[1]
Editor's Note: The tax set out herein was passed by a majority of the electorate 4-3-2018.