A.
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.550 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. 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 the City.
B.
The municipal sales tax on sales of metered water services, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil used for non-business, non-commercial or non-industrial purposes shall be one percent (1%).