[CC 2008 § 4.110]
As approved by popular vote at the April 2001 municipal election day, a City sales tax shall be imposed at a tax rate of one percent (1%) on the receipts from the sale of all tangible personal property or taxable services at retail within the City of Clarksburg which are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.527, RSMo., including, as specifically provided by Section 144.032, RSMo., all sales of meter water service, electric service, natural gas, propane gas and home heating oil, and sewer service for domestics use.