§ 68-444. Imposition of tax.

Pursuant to the authority granted by and subject to the provisions of section 321.242, Revised Statutes of Missouri, a tax for the purpose of providing revenues for the operation of the city fire department 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—144.526, RSMo, and the rules and regulations of the director of revenue issued pursuant thereto. The rate of the tax shall be ¼% 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 sections 144.010—144.526, RSMo. The tax shall become effective January 1, 2017, for a period of 20 years, and shall apply to all sales made after December 31, 2016, and shall be collected as provided in Section 321.242, RSMo.

(Ord. No. 010743, § 1, 5-24-01; Ord. No. 140348 , § 1, 5-15-14)