Chapter 21

TAXATION*

Art. I. In General, §§ 21‑1‑21‑20

Art. II. Sales Tax, §§ 21‑21‑21‑24

ARTICLE I. IN GENERAL

Secs. 21‑1‑21‑20. Reserved.

ARTICLE II. SALES TAX†

Sec. 21‑21. Levy.

A sales tax at the rate of one (1) percent on the receipts from the sale at retail of all tangible personal property and taxable services at retail within the city 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. (Ord. No. 5396, § 1, 3‑18‑71)

Sec. 21‑22. Manner, extent imposed.

The tax provided for in this article is imposed to the extent and in the manner provided in Sections 144.010 to 144.510, Revised Statutes of Missouri, and the rules and regulations of the director of revenue of the State of Missouri, issued pursuant thereto. (Ord. No. 5396, § 2, 3‑18‑71)

Sec. 21‑23. Disposition of revenues.

All revenues collected and received by the city from the tax imposed by this article shall be deposited in the city treasury to the credit of the general revenue fund. (Ord. No. 5396; § 3, 3‑18‑71)

Sec. 21‑24. Effective date.

The tax provided for in this article shall be in effect when a proposal to authorize the council of the City of Kirkwood to impose a city sales tax at the rate of one (1) percent is approved by a majority of the votes cast by the qualified voters in the City of Kirkwood voting thereon and as provided in House Committee Substitute for House Bill No. 243 of the 75th General Assembly of the State of Missouri. (Ord. No. 5396, § 4, 3‑18‑71)

Note—See editor's footnote to this article.

*Cross references—Fiscal management, § 2‑295 et seq.; property assessments and tax rates, § 2‑304 et seq.; occupational license tax, § 13‑34 et seq.; taxation of private utility companies, § 23‑308 et seq.

†Editor's note—Art. II of Ch. 21, §§ 21‑21‑21‑24, is derived from Ord. No. 5396, §§ 1—4, adopted March 18, 1971, and approved by the voters at a special election held April 6, 1971. Said provisions are included herein pursuant to Res. No. 30‑78, adopted May 18, 1978, with the designation of §§ 1—4 of Ord. No. 5396 being at the discretion of the editor; §§ 5‑11 of Ord. No. 5396, providing for the holding of the special election approving the sales tax, and § 12 of said ordinance, providing or the effective date of the ordinance, have been omitted from codification.