§ 68-442. Local use tax.

Latest version.

Pursuant to the authority granted by and subject to the provisions of RSMo 144.600 through 144.745, a local use tax for the benefit of the city is hereby imposed at the same rate as the local sales tax currently in effect upon all transactions within the city which are subject to the taxes imposed under RSMo 144.600 through 144.745; provided, however, if any local sales tax is repealed or the rate thereof is reduced or raised by voter approval, the local use tax rate shall also be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the local sales tax. Such local use tax shall be collected and remitted together with the taxes imposed under RSMo 144.600 through 144.745.

(Ord. No. 960658, § E, 8-6-96)

                    
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