HomeMy Public PortalAboutORD15796 SUBSTITUTE #1
BILL NO. 2018-010
SPONSORED BY Councilman Mihalevich
ORDINANCE NO. /5-i9IP
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, IMPOSING A USE TAX FOR
GENERAL REVENUE PURPOSES AT THE RATE OF TWO PERCENT (2%) 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PROVIDING FOR THE USE TAX TO BE REPEALED, REDUCED OR RAISED IN THE SAME
AMOUNT AS ANY CITY SALES TAX IS REPEALED, REDUCED OR RAISED; AND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 OF THE
CITY FOR THEIR APPROVAL AT THE PRIMARY ELECTION CALLED AND TO BE HELD IN
THE CITY ON TUESDAY, AUGUST 7, 2018.
WHEREAS, the City has imposed local sales taxes, as defined in Section 32.085 RSMo, at the
rate of two percent (2%); 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 two percent (2%). If any city sales tax is repealed
or the rate thereof is reduced or raised by voter approval, 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deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the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 (the City of Jefferson
Missouri, for their approval, as required by the provisions of Section 144.757 RSMo, at the
Primary election hereby called and to be held in the City on Tuesday, August 7, 2018. The ballot
of submission shall contain substantially the following language:
SUBSTITUTE #1
PROPOSITION L
Shall the City of Jefferson impose a local use tax at the same rate as the
total local sales tax rate, currently two percent (2%), provided that if the
local sales tax rate is reduced or raised by voter approval, the local use
tax rate shall also be reduced or raised by the same action?
[ ] 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 the City of the Jefferson, 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: "I'n,a,y oV� o2 D/ Approved: ��Aa.,i/d, ac2/ d0/ g
dvv--bue;
Presiding Officer Mayor Carrie Tergin
ATTEST: APPROVED AS TO FORM:
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