New Franklin Motor Vehicles and Boats ordinance (§ 145.070)

City sales taxes imposed by this Chapter on the purchase and sale of motor vehicles and trailers shall not be collected and remitted by the seller, but shall be collected by the Director of Revenue at the time application is made for a certificate of title, if the address of the applicant is within a City imposing a City sales tax. The amounts so collected shall be deposited in the City Sales Tax Trust Fund to credit of proper Cities, less the one percent (1%) collection cost.

1. Any sales tax imposed under this Chapter shall be collected on the purchase and sale of boats and outboard motors in accordance with this Section if the place where the sale of such boats and outboard motors is deemed consummated is within the City wherein a sales tax is imposed under this Chapter. The purchase or sale of boats and outboard motors shall be deemed to be consummated at the address of the applicant.

2. As used in this Section, the term "boat" shall only include motorboats and vessels as the terms "motorboat" and "vessel" are defined in Section 306.010, RSMo.