Sec. 505.252. SALES TAX. (a) If the authorizing municipality adopts the tax under Section 505.251 , a tax is imposed on the receipts from the sale at retail of taxable items within the municipality at the rate approved at the election. (b) The rate of a tax adopted under this chapter may be any rate that is an increment of one-eighth of one percent, that the authorizing municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 505.256 (a).
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