Glasgow Capital Improvements Tax ordinance (§ 130.130)

Pursuant to the authority granted by and subject to the provisions of Section 94.577, RSMo., a tax for capital improvements purposes 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 Section 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 twenty-five one hundredths percent (0.25%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within Glasgow, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.527, RSMo.