[1]
Editor's Note: Res. No. 2021-013, adopted 9-9-2021, provided that notice of the applicability of the use tax be published in the newspaper, as required by CCS for HCS for SS for SCS for SB Nos. 153 and 97 and Missouri Statutes.
[Ord. No. 2019-001, 1-9-2019[1]]
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, but only to the extent of the sales tax. 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.
[1]
Editor's Note: This tax was approved by a majority of the qualified voters at an election held 4-2-2019.
[Ord. No. 2019-001, 1-9-2019]
The rate of the tax shall be at one and one-half percent (1.5%). If the City sales tax is repealed, or the rate thereof is reduced or raised by voter approval, the City use tax rate also shall be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.
[Ord. No. 2019-001, 1-9-2019]
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.