Chapter 89 – Sales Tax

Chapter 89–Sales Tax


89.010.    Imposition of city sales tax.  Pursuant to the authority granted by and subject to the provisions of Section 94.500 to 94.570, RSMo, a tax for general revenue purpose 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 144.510 RSMo, and the rules and regulations of the Director of Revenue issued pursuant thereto.  The rate of the tax shall be one percent (1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within Holden, 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 Subsection 4 of Section 94.510 RSMo, and shall be collected pursuant to the provisions of Sections 94.500 to 94.570 RSMo.


89.020.    Tax on utilities.  The municipal sales tax on all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil used for nonbusiness, noncommercial or nonindustrial purposes heretofore imposed within the corporate limits of this municipality is hereby reimposed.  The rate of taxation shall be, as heretofore, one percent (1%).


89.030.    (ORD. # 4-87)  1/2 cent transportation tax.

The City hereby imposes a one-half cent transportation tax to be levied upon each dollar value of retail merchandise possessed by any person or corporation within the city limits of Holden, Missouri.