§ 10-107. Sales tax for capital improvements.

Latest version.

(a)

A sales tax for capital improvements as authorized under RSMo § 94.577 et seq. is imposed at a rate of one-half of one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the corporate limits of the city, if such property and services are subject to taxation by the state under the provisions of RSMo § 144.525.

(b)

The tax will be renewed and in effect for a period of five years beginning October 1, 2015, and continuing through September 30, 2020.

(Ord. No. 4200, §§ 1, 2, 12-21-09; Ord. No. 4360, §§ 1, 2, 1-20-15)

                    
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