[R.O. 2012 §130.110; CC 1987 §89.010; Ord. No. 303 §§1 — 3, 2-7-1974]
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 144.525, 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 Hanley Hills,
Missouri, if such property and taxable services are subject to taxation
by the State of Missouri under the provisions of Sections 144.010
to 144.525, 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.
[R.O. 2012 §130.120; CC 1987 §89.020]
In accordance with Section 66.620 V.A.M.S. the Village of Hanley
Hills hereby transfers from "Group A" to "Group B" for purposes of
distributing the County sales tax on the basis of population rather
than point of sale.
