Pursuant to the authority granted by and subject to the provisions of sections 94.600
through 94.655, RSMo, a tax for the purposes of developing, operating, maintaining,
equipping and improving a transit system by the Kansas City Area Transportation Authority
for 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 through 144.525, RSMo,
and the rules and regulations of the director of revenue issued pursuant thereto.
The rate of the tax shall be
3/8
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 sections 144.010 through
144.525, RSMo. The tax shall become effective January 1, 2004, and shall apply to
all sales made after December 31, 2003, until December 31, 2008, for a period of five
years and shall be collected as provided in sections 94.600 through 94.655, RSMo.
(Ord. No. 030812, § 1, 8-7-03)
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