HomeMy Public PortalAboutORD09761 r�
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BILL NO. eal
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INTRODUCED BY COUNCILMAN
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, REPEALING ORDI-
NANCE NO. 9312 RELATING TO THE SALES TAX.
WHEREAS, a city sales tax of one percent (1%) was adopted by a "
vote of the citizens of the City of Jefferson on May 12, 1970; and,
WHEREAS, that sales tax applied to all tangible personal property
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or taxable services at retail which were then subject to the sales tax ;
imposed by the State of Missouri; and, I
WHEREAS, both the State of Missouri and the City of Jefferson were
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;; collecting the sales tax on residential use of water, electricity, electric
current, natural, artificial, or propane gas, wood, coal or home heating .
oil prior to 1979; and,
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WHEREAS, in 1979 the Missouri Legislature deleted those utility
services from the state tax, but specifically authorized municipalities to
impose their own sales tax on those utilities; and,
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;i WHEREAS, the City Council mistakenly believed it was necessary to
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+: pass a new ordinance to impose the sales tax on those utility services;
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WHEREAS, the City Council, acting on this mistaken belief, enacted
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Ordinance No. 9312 in 1979 to comply with the requirements it thought
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the Legislature had imposed; and,
WHEREAS, it was never the intent of the City Council to repeal the
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ii City sales tax, but merely to amend it; and, j
±� WHEREAS, the City Council does not have the authority to repeal a
11 sales tax enacted by a vote of the citizens of the City of Jefferson; and, y
WHEREAS, the City Council does not have the authority to impose a
sales tax without a vote of the citizens of the City; and, 1
j WHEREAS, Ordinance No. 9312 is in excess of the authority of the
�J City Council, and is therefore null and void;
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NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE 1
.� CITY OF' JEFFERSON, MISSOURI, AS FOLLOWS:
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�i SECTION 1. Ordinance No. 9312, passed on August h, 1979, and i
Iapproved on August 7, 1979, is hereby repealed and declared to be null
and void.
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' SECTION 2. This ordinance shall take effect and be in force from
and after its passage and approval.
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Passed Approved ?r
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4j resi nt of the L ncil Mayor
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ATTEST:
Ci y lerk
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