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=~ 751 7275 ~ <br />T'A::~: A[:,r'l I r'l I STRAT I OI'. BI_IE'EAI_I F'. <br /> <br />TAX ADMINISTRATION BUREAU <br />P O BOX 840 <br />JEFFERSON CITY MO 65105-0629 <br /> <br />STA 'E OF MISSOURI <br /> Department of Revenue <br /> 573-751-2836 <br /> <br />MR GREGORY E ROSE <br />ASSISTANT CITY MANAGER <br />6801 DELMAR BOULEVARD <br />UNIVERSITY CITY MO 63130 <br /> <br />April 30, 1998 <br />Dear Mr. Rose: <br /> <br />The Department of Revenue received ordinance number 6144 imposing a local <br />option use tax at the rate of one and one-half percent (1 1/2%). Section 144.757, <br />RSMo, provides that a city may impose a local option use tax at the same rate as <br />the city sales tax currently in effect. Your city sales tax currently in effect is the <br />one-half percent (1/2%) capital improvements sales tax that was imposed October <br />1, 1996. St Louis County has elected not to impose the local option use tax <br />therefore, the one percent (1%) tax will not apply. <br /> <br />Please direct any questions you may have to Wanda Cunningham of the Technical <br />Support Section at the above address or telephone number. <br /> <br />Sincerely, <br /> <br />Wanda Cunningham <br />Technical Support Section <br /> <br />wc <br /> <br /> <br />