A city sales tax, at the rate of 1% on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the city, is hereby imposed upon all sellers within the city 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 by RSMo. §§ 144.010 to 144.525, and the rules and regulations of the state’s Director of Revenue issued pursuant thereto. Exception to this tax is the sales tax on all electricity, water, gas propane, fuel oil, and telephone service furnished within the city limits, whether a domestic or business establishment.
(Prior Code, § 130.240)