Kingdom City Transportation Tax ordinance (§ 130.170)

Pursuant to the authority granted by and subject to the provisions of Sections 94.700 to 94.755, RSMo., a tax for transportation purposes as defined in Section 94.700, RSMo., 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 144.510, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of the tax shall be one-half of one percent (1/2 of 1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within Kingdom City, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.510, RSMo. The tax shall become effective as provided in Section 94.705, RSMo., and Sections 32.085 and 32.087, RSMo.