[Ord. No. 573 §1, 6-11-1984]
Pursuant to Section 94.510 et seq., RSMo., there shall henceforth
be from the effective date set forth below a sales tax imposed at
a rate of one percent (1%) on the receipts from the sale at retail
of all tangible personal property and taxable services at retail within
the City of Billings, Missouri, provided such property and services
are subject to taxation by the State of Missouri under the provisions
of Sections 144.010 to 144.510, RSMo.
[Ord. No. 21-12, 12-9-2021[1]]
A.
Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.761, RSMo., a use tax for general revenue purposes
is imposed for the privilege of storing, using or consuming within
the City any article of tangible personal property. This tax does
not apply with respect to the storage, use or consumption of any article
of tangible personal property purchased, produced or manufactured
outside this State until the transportation of the article has finally
come to rest within this City or until the article has become commingled
with the general mass of property of this City.
B.
The
rate of the tax shall be equal to the total local sales tax in effect.
If any City sales tax is repealed or the rate thereof is reduced or
raised by voter approval, the City use tax rat also shall be deemed
to be repealed, reduced or raised by the same action repealing, reducing
or raising the City sales tax.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on 4-5-2022.
[Ord. No. 715 §§1 —
2, 5-2-1991]
A.
There
is hereby imposed a City sales tax of one percent (1%) upon all sales
within the City of metered water services, electricity, electrical
current and natural, artificial or propane gas, wood, coal or home
heating oil for domestic use, .06725% for commercial use and .025%
on manufacturing use.
B.
The
sales tax imposed hereby shall be administered by the Department of
Revenue and assessed by the retailer in the same manner as the City's
sales tax on other goods, products and services.
