[Ord. No. 18-0256, 5-25-2018]
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
Jefferson County 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 County or until the article has become commingled
with the general mass of property of this County.
B. The
rate of tax shall be one and five-eighths percent (1.625%). If any
County sales tax is repealed or the rate thereof is reduced or raised
by voter approval, the County use tax rate also shall be deemed to
be repealed, reduced or raised by the same action repealing, reducing
or raising the County sales tax.
C. A use
tax return shall not be required to be filed by persons whose purchases
from out-of-State vendors do not in total exceed two thousand dollars
($2,000.00) in any calendar year.