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%).
There is hereby imposed a transportation sales tax of one-half
of one percent (0.5%) as authorized by Section 94.700 RSMo.
The City has imposed a City sales tax for capital improvements
at the rate of one-half of one percent (0.5%) as authorized by Sections
144.010 to 144.525 RSMo.
A.
The City hereby imposes a sales tax of one-half of one percent (0.5%)
for the purpose of providing funding for stormwater control and local
parks with an established formula set for the distribution of the
monies received to be used only for stormwater control and local parks
in the City as authorized by Sections 644.032 — 644.033 RSMo.
B.
The monies received from the stormwater control and local parks sales
tax shall be distributed with stormwater and parks each receiving
forty percent (40%) for their respective functions. The remaining
twenty percent (20%) shall be reserved for stormwater control and
park purposes. However, the annual distribution of this remaining
twenty percent (20%) shall be subject to the annual budgeting process.
This remaining twenty percent (20%) may only be used for stormwater
control and park purposes in conformance with State law.
