A. 
A tax is hereby levied and imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable service at retail within the City of Crystal Lake Park 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.
B. 
The rate of sales 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 the City of Crystal Lake Park if such property and services are subject to taxation by the State of Missouri under provisions of Sections 144.010 to 144.510, RSMo.
C. 
The amount 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 to 144.510, RSMo., and the tax imposed pursuant to this Chapter.
[CC 1995 §100.060; Ord. No. 311 §1, 9-11-1995]
There is hereby established a sales tax in the amount of one-half of one percent (.5%) on all retail sales made in the City of Crystal Lake Park (the "City") which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo., for the purpose of funding capital improvements, including the operation and maintenance of capital improvements.