HomeMy Public PortalAboutORD13765 BILL NO. _ 2004-61 _
SPONSORED BY COUNCILMAN WEBER
ORDINANCE NO. / -) f
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, IMPOSING A USE TAX
FOR GENERAL REVENUE PURPOSES AT THE RATE OF 1 .5% PERCENT FOR THE
PRIVILEGE OF STORING, USING OR CONSUMING WITHIN THE CITY ANY ARTICLE
OF TANGIBLE PERSONAL PROPERTY PURSUANT TO THE AUTHORITY GRANTED
BY AND SUBJECT TO THE PROVISIONS OF SECTIONS 144.600 THROUGH 144.761
RSMO; PROVIDING FOR THE USE TAX TO BE REPEALED, REDUCED OR RAISED IN
THE SAME AMOUNT AS ANY CITY SALES TAX IS REPEALED, REDUCED OR RAISED;
AND PROVIDING FOR SUBMISSION OF THE PROPOSAL TO THE QUALIFIED
VOTERS OFTHE CITY FOR THEIR APPROVAL AT THE GENERAL ELECTION CALLED
AND TO BE HELD IN THE CITY ON NOVEMBER 2ND, 2004.
WHEREAS, the City has imposed local sales taxes, as defined in Section 32.085 RSMo,
at the rate of 1.5%; and
WHEREAS, the City is authorized, under Section 144.757 RSMo, to impose a local use
tax at a rate equal to the rate of the local sales taxes in effect in the City; and
® WHEREAS, the proposed City use tax cannot become effective until approved by the
voters at a municipal, county or state general, primary or special election;
NOW, THEREFORE, BE IT ENACTED BY THE COUNCIL- OF THE CITY OF
JEFFERSON, MISSOURI, AS FOLLOWS:
Section 1. Pursuant to the authority granted by, and subject to, the provisions of
Sections 144.600 through 144.761 RSMo, a use tax for general revenue purposes is
imposed for the privilege of storing, using or consuming within the City any article of
tangible personal property. This tax does not apply with respect to the storage, use or
consumption of any article of tangible personal property purchased, produced or
manufactured outside this state until the transportation of the article has finally come to rest
within this City or until the article has become commingled with the general mass of
property of this City.
Section 2. The rate of the tax shall be One and One-Half percent (1.5 %). If any city
sales tax is repealed or the rate thereof is reduced or raised by voter approval, or operation
of law, the city use tax rate also shall be deemed to be repealed, reduced or raised by the
same action repealing, reducing or raising the city sales tax.
Section 3. This tax shall be submitted to the qualified voters of Jefferson City,
Missouri, for their approval, as required by the provisions of Section 144.757 RSMo, at the
General election hereby called and to be held in the City on Tuesday, the 2"d day of
November, 2004. The ballot of submission shall contain substantially the following
language:
Shall the City of Jefferson impose a local use tax at the same rate as the
local sales tax, currently at a rate of 1 .5%, provided that, if any local sales tax
is repealed, reduced or raised by voter approval, the respective local use tax
also shall be repealed, reduced or raised by the same action? A use tax
return shall not be required to be filed by persons whose purchases from out-
of-state vendors do not in total exceed two thousand dollars in any calendar
year.
[ ] Yes
[ ] No
If you are in favor of the question, place an "X" in the box opposite "Yes." If
you are opposed to the question, place an "X" in the box opposite "No."
Section 4. Within ten (10) days after the approval of this ordinance by the qualified
voters of Jefferson City, Missouri, the City Clerk shall forward to the Director of Revenue
of the State of Missouri by United States registered mail or certified mail, a certified copy
of this ordinance together with certifications of the election returns and accompanied by
a map of the City clearly showing the boundaries thereof.
Section 5. This Ordinance shall be in full force and effect from and after the date of
its passage and approval.
Passed: - C 'F� _ Approved:
residing Officer Mayor
'ATTEST: APPROVED AS TO FORM:
G=
&o_i ,. City Clerk City Counselor