Glasgow Imposition of Sales Tax ordinance (§ 130.120)

A. A sales tax at the rate of one percent (1%) of the receipts from the sale at retail of all tangible personal property and taxable services at retail within the City of Glasgow 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 of Glasgow.

B. The tax provided for in this Section is imposed 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 of the State of

Missouri, issued pursuant thereto.

C. All revenues collected and received by the City of Glasgow from the tax imposed by this Section shall be deposited in the City Treasury to the credit of the General Revenue Fund.