§ 68-473. Local parks sales tax.

(a)

Imposition of tax. Pursuant to the authority granted by and subject to the provisions of RSMo Sections 644.032 through 644.033, a tax of the city for local park purposes 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 through 144.510, RSMo, and the rules and regulations of the director of revenue issued pursuant thereto. The rate of the tax shall be one-half of one (½) percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within Kansas City, Missouri, if such property and such services are subject to taxation by the State of Missouri under the provisions of RSMo Sections 144.010—144.510.

(b)

Effective date. The tax imposed by this section shall become effective April 1, 1999, for a period of eighteen (18) months and shall apply to all sales made on or after April 1, 1999, through September 30, 2000, and shall be collected and enforced as provided in RSMo Sections 644.032-644.033.

(Ord. No. 980413, § 4, 8-4-98)