[CC 1990 §165.010; CC §81.010]
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 144.525, 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 of retail of all tangible personal property or taxable
services at retail within Desloge, Missouri, 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.
[CC 1990 §165.020; Ord. No. 93.014 §§1 — 2, 6-7-1993]
A. Pursuant
to the Act, a sales tax at the rate of one-half of one percent (0.5%)
is hereby imposed on all persons in the City of Desloge, Missouri,
who are engaged in the business of selling tangible personal property
and taxable services subject to a sales tax under the provisions of
Sections 144.010 to 144.525, inclusive, RSMo., as amended (the "Sales
Tax Law"), for the purpose of funding and maintaining improvements.
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 rules and regulations of the Director of Revenue
of the State of Missouri issued pursuant thereto.
B. All sales
tax collected by the City from said Capital Improvement Sales Tax
shall be deposited in a special trust fund and shall be used solely
for capital improvements, including maintenance of the capital improvements
and which may include the retirement of debt under previously authorized
bonded indebtedness, such special trust fund to be designated as the
"City of Desloge, Missouri, Capital Improvements Sales Tax Trust Fund"
and shall be expended only in the manner and for the purposes enumerated
in the Act.
[CC 1990 §165.030; Ord. No. 93.015 §§1 — 2, 6-7-1993]
A. Pursuant
to the Act, a sales tax at the rate of one-half of one percent (0.5%)
is hereby imposed on all persons in the City of Desloge, Missouri,
who are engaged in the business of selling tangible personal property
and taxable services subject to a sales tax under the provisions of
Sections 144.010 to 144.525, inclusive, RSMo., as amended (the "Sales
Tax Law"), for the purpose of funding and maintaining improvements.
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 rules and regulations of the Director of Revenue
of the State of Missouri issued pursuant thereto.
B. All sales
tax collected by the City from said Transportation Purposes Sales
Tax Shall be deposited in a special trust fund and shall be used solely
for transportation purposes, improvements, including maintenance of
transportation purposes and which may include the retirement of debt
under previously authorized bonded indebtedness, such special trust
fund to be designated as the "City of Desloge, Missouri, Transportation
Sales Tax Trust Fund" and shall be expended only in the manner and
for the purposes enumerated in the Act.