HomeMy Public PortalAboutORD16108BILL NO. 2020-061
SPONSORED BY Councilmember Hensley
CO-SPONSORS: Councilmembers Kemna, Vogt, Graham, Fitzwater, Hussey,
Wiseman, Schreiber, Lester, and Ward
ORDINANCE NO. 14,/03
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, AUTHORIZING THE
CONTINUANCE OF A SALES TAX FOR CAPITAL IMPROVEMENTS AT THE RATE OF
ONE-HALF ('/2) OF ONE PERCENT, THE COLLECTION AND USE THEREOF, AND
PROVIDING FOR THE SUBMISSION OF THIS ORDINANCE TO THE QUALIFIED
VOTERS OF SAID CITY FOR THEIR APPROVAL AT THE ELECTION TO BE HELD ON
AUGUST 3, 2021.
BE IT ENACTED BY THE COUNCIL OF THE CITY OF JEFFERSON, MISSOURI, AS
FOLLOWS:
Section 1. A tax for capital improvement purposes shall be 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 in the manner provided in Section
94.577 of the Revised Statutes of Missouri, and the rules and regulations of the director
of revenue issued pursuant thereto. The rate of the tax shall be one-half of one percent
on the sale at retail of all personal property or taxable services at retail within the City, if
such property and services are subject to taxation by the state under provisions of
Chapter 144 of the Revised Statutes of Missouri. The tax shall become effective on April
1, 2022, shall be collected as provided in of the Revised Statutes of Missouri, as
amended, and shall be maintained and used by the City as provided in Section 94.577 of
the Revised Statutes of Missouri.
Section 2. This ordinance shall be submitted to the qualified voters of the City of
Jefferson, Missouri, for their approval, at the Election to be held on the third day of August,
2021, at the places designated by the County Clerk for said Election and the ballot shall
be in substantially the following form:
Proposition 1
Shall the City of Jefferson continue the current sales tax of one-half of one
percent for the purpose of funding capital improvements by its imposition
for the period of April 1, 2022, to March 31, 2027?
[ j Yes
[ l 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 3. The Mayor and City Clerk shall prepare and execute the form of the
Notice of said Election and shall transmit the same to the Election Authority for the City
of Jefferson, Missouri, and request said election to be conducted by law.
Section 4. 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 in full force and
effect within ten (10) days after approval of this ordinance or April 1, 2022, whichever is
later, by the qualified voters of the City of Jefferson, Missouri, and 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 the certificates of
the election returns and accompanied by a map of the City clearly showing the
boundaries, thereof.
Section 5. If any section, subsection, sentence clause, phrase, or portion of this
ordinance is for any reason held invalid or unconstitutional by any court of competent
jurisdiction, such portion shall be deemed a separate, distinct and independent provision,
as such holding shall not affect the validity of the remaining portion thereof.
Section 6. This tax shall be collected in addition to the general sales tax provided
by Section 17-192 of the Code of the City of Jefferson, Missouri, and shall not replace or
repeal said general sales tax.
Section 7. The one-half cent capital improvements sales tax imposed shall
automatically terminate without further action by the Council on March 31, 2027.
Section 8. This ordinance shall be in full force and effect from and after its passage
and approval subject to the provisions herein contained which provide for voter approval
or for specific dates of effectiveness.
Passed: �2a✓ lJr, 2021 Approved: _ 1(e
Presiding Officer Mayor Carrie Tergrn
ATTEST:
1/0 h A C) 1*d t��
City Clerk
APPROVED AS TO FORM:
City Attorney