[Ord. No. 76 §1, 2-16-1980]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.570, 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 144.510, 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 Strafford,
Missouri, if such property and taxable services are subject to taxation
by the State of Missouri under the provisions of Sections 144.010
to 144.510, 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 Section 94.500 to 94.570, RSMo.
[Ord. No. 260-94 §1, 11-7-1994]
A City sales tax for capital improvements at the rate of one-half
of one percent (.5%) on the receipts from all retail sales within
the City of Strafford, Missouri, is hereby imposed upon all sellers
within the City 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 by Sections 144.010 to 144.525,
inclusive, RSMo., 1986, as amended, and the rules and regulations
of the Director of Revenue of the State of Missouri issued pursuant
thereto.
[Ord. No. 944, 8-15-2022[1]]
A City sales tax for law enforcement purposes is hereby imposed
at the rate of three-fourths of one percent (3/4%) on the receipts
from the sale at retail of all tangible personal property or taxable
services if such property and services are subject to taxation by
the State of Missouri under the provisions of Sections 144.010 to
144.525, RSMo.
[1]
Editor's Note: This tax was passed by a majority of the electorate
at the election held 11-8-2022.
