§ 68-441. Imposition of tax—Sales tax (1989).

Pursuant to the authority granted by and subject to the provisions of RSMo 94.500—94.570, a tax for the benefit of the city 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 RSMo 144.010—144.510, and the rules and regulations of the director of revenue issued pursuant thereto. The rate of the tax shall be one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the city, if such property and such services are subject to taxation by the state under the provisions of RSMo 144.010—144.510. The tax shall become effective January 1, 1989, and shall apply to all sales made after December 31, 1988, and shall be collected as provided in RSMo 94.500—94.570.

(Code of Gen. Ords. 1967, § 32.181.5; Ord. No. 61896, 1-7-88)

Editor's note

The ordinance imposing this tax, Ord. No. 61896, was approved at an election held March 8, 1988. Section F of the ordinance gave an expiration date of December 31, 2000.