[Ord. No. 650 §§ 1 — 3, 9-24-1992]
A. 
The Village of Oak Grove, Franklin County, Missouri, hereby levies and imposes a Village sales tax of one percent (1%) for general operating purposes for the Village of Oak Grove on the receipts from the sale at retail of all tangible personal property or taxable services within the Village of Oak Grove, Franklin County, Missouri.
B. 
The tax provided for in Subsection (A) of this Section is hereby levied and imposed upon all such persons to the extent that such property and services are subject to taxation by the State of Missouri and the Village of Oak Grove as specified in Chapters 94 and 144, RSMo., and specifically Section 94.510, RSMo., and the rules and regulations promulgated by the Director of Revenue of the State of Missouri pursuant thereto.
C. 
The tax provided for in this Section shall become effective January 1, 1993, and shall apply to all sales made after December 31, 1992, and continue in full force and effect until terminated by this Board or by operation of law.
[Ord. No. 1326 § 1, 5-21-2008]
Pursuant to the authority granted by and subject to the provisions of Sections 94.575 to 94.577, RSMo., a tax for capital improvements purposes, as defined in Section 94.575, RSMo., 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 Village of Oak Grove, 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 Section 94.577, RSMo., and shall be collected pursuant to the provisions of Sections 94.575 to 94.577, RSMo., and Sections 32.085 and 32.087, RSMo.