Chapter 27. TAXATION

§ 27-1. Sales tax—Imposed.

Latest version.

A sales tax at the rate of one percent on the receipts from the sales at retail of all tangible personal property and taxable services at retail within the city is hereby levied and imposed upon all persons selling or furnishing tangible personal property or rendering services for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail in the city.

(Code 1973, § 25-1)

State law reference

City Sales Tax Act, RSMo 94.500 et seq.; sales and use tax, RSMo Ch. 144.

                    
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