[Ord. No. 242 §1, 1-13-2003]
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-half
of one percent (0.5%) on the receipts from the sale at retail of all
tangible personal property or taxable services at retail within the
City of Dearborn, 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 Sections 94.500 to 94.570,
RSMo. The tax shall be in addition to any other sales tax currently
in effect.
[Ord. No. 249 §§1 —
2, 8-11-2003]
A.
The
City of Dearborn, Missouri (hereinafter referred to as "City") shall
enter into a Transportation Tax Distribution Agreement with the County
of Platte County, Missouri (hereinafter referred to as "County") whereby
the City agrees to accept distribution from the County of one percent
(1%) of the municipal portion of any transportation tax proceeds received
by the County.
B.
The
terms of the agreement between City and County are set out in the
"Transportation Tax Distribution Agreement" and incorporated herein
by reference.
