New Franklin Retail Business Tax ordinance (§ 145.040)

A. There is hereby imposed on all sellers a tax for the privilege of engaging in the business of selling tangible property or rendering taxable services at retail to the extent and in the manner provided in Sections 144.010 to 144.526, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto; except that the rate of the tax shall be imposed by the ordinance as the City sales tax. The amounts reported and returned to the Director of Revenue by the seller shall be computed on the basis of the combined rate of the tax imposed by Sections 144.010 to 144.526, RSMo., and the taxes imposed by this Chapter.

B. All applicable provisions contained in Sections 144.010 to 144.526, RSMo., governing the State sales tax and Section 32.057, RSMo., the uniform confidentiality provision, shall apply to the collection of the tax imposed by this Chapter, except as modified in Sections 94.700 to 94.755, RSMo.