[Ord. No. 693 §1, 11-20-2003; Ord. No. 770 §1, 6-16-2004]
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 at retail of all tangible personal property or taxable
services at retail within the City, if such property and services
are subject to taxation by the State under the provisions of Sections
144.010 to 144.525, RSMo. The tax shall become effective as provided
in Section 94.510, RSMo., and shall be collected as provided in Sections
94.500 through 94.550, RSMo.
[1]
Editor's Note — Ord. no. 1294 §1, adopted April
16, 2008, repealed section 130.130 "stormwater control and parks and
recreation facilities tax" in its entirety. Former section 130.130
derived from ord. no. 543 §1, 12-20-2001. At the editor's discretion,
this section has been reserved for the city's future use.
[Ord. No. 1269 §1, 1-18-2008]
There is hereby imposed a sales tax in the amount of one-half
cent ($.005) on all retail sales made in the City that are subject
to taxation under the provisions of Sections 144.010 to 144.525, inclusive,
RSMo., as amended. Such tax shall be used for the purpose of funding
capital improvements, including acquisition of park land, improvements
to recreational facilities, stormwater systems, streets, traffic signalization,
storm sewer system and municipal buildings. This capital improvements
tax was approved by the voters in the April, 2008, election.
