§ 59-152. Transportation sales tax—Imposition.
(a)
Pursuant to the authority granted by this state and the citizens of this city, there is hereby imposed a tax for transportation purposes on 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 by state law. The rate of tax shall be one-half (½) of one (1) percent on the receipts from sale at retail of all tangible personal property or taxable services at retail within the limits of the city. Said tax shall be collected pursuant to Missouri law as made and provided.
(b)
All money received by the city as a result of the imposition of this transportation sales tax shall be deposited in a special fund to be known as the transportation sales tax fund (transportation trust fund). All monies in said fund shall be appropriated and disbursed only for transportation purposes as prescribed by applicable state law.
(Ord. No. 3618, § 1, 4-21-97)
State law reference
Similar provisions, RSMo 94.600 et seq.