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BILL NO.�
INTRODUCED BY COUNCILMAN
ORDINANCE NO. �
AN ORDINANCE IMPOSING A TAX FOR GENERAL REVENUE PURPOSES ON ALL
SELLERS, FOR THE PRIVILEGE OF ENGAGING IN THE BUSINESS OF SELLING
TANGIBLE PERSONAL PROPERTY OR RENDERING TAXABLE SERVICES AT RETAIL
AT THE RATE OF ONE (1%) PER CENT ON THE RECEIPTS FROM THE SALE AT
RETAIL OF ALL TANGIBLE PERSONAL PROPERTY OR TAXABLE SERVICES AT
RETAIL WITHIN SAID CITY, IF SUCH PROPERTY AND SERVICES ARE SUBJECT
TO TAXATION BY THE STATE OF MISSOURI UNDER THE PROVISIONS OF
SECTIONS 144.010 to 144.510, R.S.Mo. , PURSUANT TO THE AUTHORITY
GRANTED BY AND SUBJECT TO THE PROVISIONS OF HOUSE COMMITTEE
SUBSTITUTE FOR HOUSE BILL NO. 2432 PASSED BY THE 75TH GENERAL
ASSEMBLY OF THE STATE OF MISSOURI, AND PROVIDING FOR SUBMISSION OF
THIS ORDINANCE TO THE QUALIFIED VOTERS OF SAID CITY FOR THEIR
APPROVAL AT THE SPECIAL ELECTION CALLED AND TO BE HELD IN SAID
CITY ON THE 12TH DAY OF MAY, 1970.
WHEREAS, under the provisions of House Committee Substi-
tute for House Bill No. 243, enacted by the 75th General Assembly
of the State of Missouri, the cities of the state having a
population of 500 or more inhabitants are empowered to impose by
ordinance, for general purposes , a tax for general revenue
purposes on all sellers for the privilege of engaging in the
business of selling tangible personal property or rendering taxable
services at retail at the rate of one-half (1/2%) of one per cent
(1%) or at one (17d) per cent on the receipts from the sale at
retail of all tangible personal property or taxable services at
retail within any city adopting such tax, if such property and
services are subject to taxation by the State of Missouri under
the provisions of Sections 144.010 to 144,510, R.S.Mo. , and the
City of Jefferson, Missouri, desires to avail itself of such
authorization and within the terms thereof; and
WHEREAS, under the provisions of said House Committee
Substitute for House Bill No. 243, no ordinance enacted pursuant
to the authority granted by the provisions of said Act shall be
effective until it has been submitted to the qualified voters of
the city and approved by a majority of the qualified voter voting
thereon, NOW, THEREFORE,
BE IT ORDAINED BY THE COUNCIL OF THE CI'T'Y OF JEFFERSON, MISSOURI,
AS FOLLOWS:
Section 1. Imposition of city sales tax. Pursuant to th
authority granted by and subject to the provisions of House
'Committee Substitute for House Bill 243, passed by the 75th General
Assembly of the State of Missouri, a tax for general revenue pur-
poses is hereby imposed upon all sellers for the privilege of
engaging in the business of selling tangible personal property or
rendering taxable services at retail to the extent and in the
manner provided in Sections 144 .010 to 144 . 510, R.S.Mo. , and the
rules and regulations of the director of revenue issued pursuant
thereto. The rate of the tax shall be one (1%) per cent on the
receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City of Jefferson,
Missouri, if such property and services are subject to taxation by
the State of Missouri under the provisions of Sections 144.010 to
144. 510, R.S.Mo. The tax shall become effective as provided in
subsection 4 of section 2 of House Committee Substitute for house
Bill 243 and shall be collected as provided in said House Committee
Substitute for House Bill No. 243.
I. Section 2. This ordinance shall be submitted to the
qualified voters of the City of Jefferson, Missouri, for their
approval, as required by the provisions of House Committee Substi-
tute for House Bill No. 243, passed by the 75th General Assembly
of the State of Missouri, at the Special Election hereby called
and to be held in said City on the 12th day of May, 1970. The
ballot title will be:
Shall the Sales Tax Ordinance be approved?
For the Ordinance No. of the City of
Sales Tax Jefferson, Missouri, passed March 1_,
1970, imposing a city sales tax at tie
rate of one (1%) per cent on the receipts
Against the from the sale at retail of all tangible
Sales Tax personal property or taxable services at
' retail, if such property and services are
subject to the sales tax imposed by the
State of Missouri.
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The Voter who desires to vote in favor of said ordinance
shall place a cross mark (x) in the square opposite the words "For
the Sales Tax" . The Voter who desires to vote against said
ordinance shall place a cross mark (x) in the square opposite the
words "Against the Sales Tax" .
If a majority of the qualified voters voting at said
election shall vote in favor of the approval of this ordinance,
then the same shall be binding and in full force and effect .
Section 3. Within ten (10) days after the approval of
this ordinance by the qualified voters of the City of Jefferson,
Missouri, the City Clerk shall forward to the Di.r ector 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.
Passed Approved L � %
,L.6
esident of the Cou 1 Mayor
Attest
7-ity Clerk
w3 �