Fayette Retail Sales Tax ordinance (§ 135.150)
Chapter 135: Finance and Taxation · Article II. Taxation
In short: The city sales tax is 1% on retail sales of goods and taxable services; 90% goes to the General Fund and 10% to the Street Department Sinking Fund for street repairs.
Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.
A. A tax for revenue purposes as herein provided is hereby imposed 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 Sections 144.010 to 144.527 RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of the tax shall be one percent (1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Fayette, Missouri, if such property and services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.527, RSMo. The tax shall become effective as provided by Section 94.510(4), RSMo., and shall be collected as provided in Sections 94.510 to 94.570, RSMo.
B. That all revenues received by the City as the result of the tax shall be used for the following purposes only, and the percent for each shall be:
1. Ninety percent (90%) General Fund.
2. Ten percent (10%) Street Department Sinking Fund for Street Repairs and Improvements.
Official source: City of Fayette official Code of Ordinances (online), § 135.150
Last checked October 30, 2026. The city's official copy controls; this page is a reading copy, not legal advice.