[R.O. 2006 §155.040; Ord. No. 573 §I, 3-1-1988]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.700 — 94.755, RSMo., a sales tax for transportation
purposes is hereby imposed upon all persons in the City of Warrenton
who are engaged in the business of selling personal property and services
subject to a sales tax under the provisions of Sections 144.010 —
144.525, RSMo., for the privilege of engaging in such business at
the rate of one-half of one percent (0.5%) on the receipts from the
sale at retail of all personal property or services at retail within
the City of Warrenton. Said sales tax shall be imposed in the manner
and to the extent provided in Sections 144.010 — 144.525, RSMo.,
and the rules and regulations of the Director of Revenue issued pursuant
thereto.
[R.O. 2006 §155.050; Ord. No. 573 §II, 3-1-1988]
The amount of sales tax to be reported and returned to the Director
of Revenue by the seller shall be computed on the basis of the combined
rate of the tax imposed by Sections 144.010 — 144.525, RSMo.,
the tax imposed by ordinance as authorized by Sections 94.500 —
94.550, where applicable, and the tax imposed by ordinance as authorized
by Sections 94.700 — 94.755.
