[R.O. 2011 § 130.120; CC 1990 §89.010]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.550, RSMo., a tax for general revenue purposes is hereby 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 Sections 144.010 to 144.527, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. 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 Perry, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.527, RSMo. The tax shall become effective as provided in Subsection (4) of Section 94.510, RSMo., and shall be collected pursuant to the provisions of Sections 94.500 to 94.550, RSMo.
[R.O. 2011 § 130.130; CC 1990 §89.020]
The 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 heretofore imposed within the corporate limits of this municipality is hereby reimposed. The rate of taxation shall be, as heretofore, one percent (1%).
[R.O. 2011 § 130.140; CC 1990 §89.020]
The City of Perry, Missouri, hereby imposes a sale tax for transportation purposes of construction, reconstruction, repair and maintenances of streets, roads and bridges within the City limits of Perry, Ralls County, Missouri, at a rate of one-half of one percent (0.5%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Perry, Missouri. This sales tax is imposed upon all persons who are engaged in the business of selling intangible personal property and taxable services subject to a sales tax on the provisions of Sections 144.010 to 144.527, RSMo. This tax is imposed for the privilege of engaging in such business. The amount reported and returned to the Director of Revenue of the State of Missouri by the seller of the tangible personal property and taxable services shall be computed on the basis of the combined rate of the tax imposed by this Section and any taxes imposed by any other ordinances or State Statutes.
[R.O. 2011 § 130.145; Ord. No. 492, 12-6-2016; Ord. No. 496, 7-5-2017]
A. 
The City of Perry shall increase its sales tax rate by one-half of one percent (0.5%) pursuant to approval by a vote of the general public on the 4th day of April, 2017.
B. 
As set out in Ord. No. 492 containing the ballot language for said tax, this tax shall be designated for the purpose of providing street and drainage improvements.