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HomeMy Public PortalAboutORD08251 l p17 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. - 2 - man fit I 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 �