[Ord. No. 2019-001, 1-9-2019]
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.
[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If the City sales tax is repealed, or the rate thereof is reduced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to be repealed, reduced or raised by the same action repealing, reducing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.