Pursuant to the authority granted by and subject to the provisions of RSMo. §§ 94.600
through 94.655, a tax for the purposes of developing, operating, maintaining, equipping
and improving a bus transit system by the Kansas City Area Transportation Authority
for the city is hereby continued 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 RSMo. §§ 144.010 through 144.525,
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 RSMo. §§ 144.010 through
144.525. The tax shall become effective April 1, 2009, and shall apply to all sales
made after March 31, 2009, until March 31, 2024, for a period of 15 years and shall
be collected as provided in RSMo. §§ 94.600 through 94.655.
(Ord. No. 080034, § 1, 1-24-08)
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