§ 68-445. Imposition of tax.

Pursuant to the authority granted by and subject to the provisions of section 94.577, RSMo., 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 sections 144.010—144.525 RSMo., and the rules and regulations of the director of revenue issued pursuant thereto. The rate of the tax shall be ¼ 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 section 144.010—144.525 RSMo. The tax shall become effective October 1, 2002, for a period of eight years and nine months and shall apply to all sales made after September 30, 2002, and shall be collected as provided in section 94.577, RSMo.

(Ord. No. 011594, § 1, 1-17-02)