HomeMy Public PortalAboutORD10222 BILL NO. 84-40
SPONSORED BY COUNCILMAN Viessman
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, AMENDING
SECTION 16-206(b) OF THE CITY CODE PERTAINING TO THE CEILINGS ON
TAX LIABILITIES FOR THE CAPITOL COMPLEX AND MANUFACTURERS.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JEFFERSON,
MISSOURI, AS FOLLOWS:
Section 1. Sections 16-206(b) of the City. Code is hereby
deleted and a new subsection is enacted in lieu thereof, which
shall read as follows:
Section 16-206(b) .
(b) The provisions of subsection ( a) notwithstanding, the
reportable, taxable gross receipts for each utility customer
per product and/or service stated in section 16-204 derived
from persons engaged in manufacturing shall not exceed an
amount which, when the tax is applied results in a total tax
of fifteen thousand dollars ( $15, 000 ) per year per utility
service per manufacturer. Manufacturing is defined for
purposes of this section to be the conversion of materials
into articles , substances, goods, wares, or merchandise, and
shall include large-scale assembly and distribution
facilities . Manufacturing must be the primary activity of
the entity, and the limitation of tax shall not apply to
retail, wholesale or commercial facilities of the
manufacturer. It shall be the duty of the city finance
director to review applications of persons seeking status as
a manufacturer under this subsection, and to issue a
certificate of qualification for manufacturer. The
limitation of tax shall not be effective until such
certificate is delivered to the utility. The state-owned
buildings comprising the capitol complex shall receive the
same consideration as manufacturers for the purpose of
establishing maximum tax liabilities under this article
( i.e. , $15, 000.00 ) maximum annual tax liability per utility
service to be administered per state fiscal year. )
For the purpose of this subsection, the capitol complex
shall consist of:
( 1) Capitol Building;
( 2 ) Clear Well;
( 3 ) Supreme Court;
( 4 ) Broadway Building;
( 5 ) EDP-Social Services Building;
( 6) Health Lab Building;
( 7) Governor's Mansion;
( 8 ) Capitol Parking Garage;
( 9 ) Jefferson Building;
( 10) Truman Building.
Also for the purpose of this subsection the capitol complex
shall be considered as one utility customer location for gas,
electric and steam services respectively, that is, the total tax
liability on the part of the state for its capitol complex shall
be forty-five thousand dollars ( $45, 000 .00 ) for the first full
state fiscal year for which this section shall be in effect.
Commencing July 1, 1983, for the capitol complex and
manufacturers, the ceilings on tax liabilities under this
section, as outlined above, shall be increased by eight ( 8)
percent annually on a compounded basis, unless the city council,
after a hearing, reduces the amount of the automatic increase to
be imposed for a particular year. Beginning July 1984, the
ceilings on tax liabilities under this section, as outlined
above, shall no longer be increased by eight ( 8 ) percent
annually, but instead shall be increased by a percent equal to
the increase, if any, in the Consumer Price Index for All Items,
as published by the United States Department of Labor, Department
Am of Economic Analysis, between the index figure for the preceding
year and the index figure for the current year. These escalations
of the tax ceilings, and any potential reduction 'therein, shall
be reviewed by council at the public hearing required by Section
16-207 and shall become effective each November first thereafter.
The provisions of this subsection shall not apply to any
taxes upon local telephone services .
Section 2. This Ordinance shall be in full force and effect
from and after June 1, 1984 . p
Passed —� Approved
61 r P -siding Of icer Mayor
ATTEST:
City Clerk