Lebanon |
Code of Ordinances |
CODE OF ORDINANCES |
Chapter 24. TAXATION |
Article V. GENERAL SALES AND UTILITY SERVICE SALES TAXES |
§ 24-112. Levy of utility service tax.
Latest version.
A municipal sales tax of one percent is hereby imposed 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 within the city.
(Ord. No. 2095, § 1, 11-12-79)
State law reference
Municipal authority to impose sales tax on utilities, RSMo 144.032.