HomeMy Public PortalAboutORD16304BILL NO. 2022-089
SPONSORED BY Councilmember Wiseman
ORDINANCE NO. /(,3 0 41
AN ORDINANCE IMPOSING A SALES TAX AT A RATE OF THREE PERCENT ON ALL
TANGIBLE PERSONAL PROPERTY RETAIL SALES OF ADULT USE MARIJUANA
SOLD WITHIN THE CITY OF JEFFERSON, MISSOURI, PURSUANT TO ARTICLE XIV,
SECTION 2.6(5) OF THE MISSOURI CONSTITUTION SUBJECT TO THE APPROVAL
BY THE VOTERS OF THE CITY AT THE GENERAL MUNICIPAL ELECTION TO BE
HELD ON APRIL 4, 2023; DESIGNATING THE FORM OF BALLOT; AND DIRECTING
THE CITY CLERK TO PROVIDE NOTICE OF SAID ELECTION.
WHEREAS, on November 8, 2022, the electors of the State of Missouri approved
Amendment 3 to the Missouri Constitution enacting Section 2 of Article XIV
of the Missouri Constitution effective December 8, 2022; and
WHEREAS, the newly enacted Article XIV, section 2.6(5) of the Missouri Constitution
authorizes the City of Jefferson, Missouri to impose, by ordinance, an
additional sales tax in amount not to exceed three percent (3%) on all
tangible personal property retail sales of adult use marijuana sold in such
political subdivision subject to approval by voters of the City of Jefferson,
Missouri; and
WHEREAS, the City Council finds that it is in the best interests of the citizens of the City
of Jefferson, Missouri to impose a sales tax of three percent on all tangible
personal property retail sales of adult use marijuana sold in the City of
Jefferson, Missouri and to submit the same to the voters of the City for
approval by a majority of those voting at the general municipal election to
be held on April 4, 2023.
BE IT ENACTED BY THE COUNCIL OF THE CITY OF JEFFERSON, MISSOURI, AS
FOLLOWS:
Section 1. ADULT USE MARIJUANA SALES TAX. A sales tax at the rate of three
percent on all tangible personal property retail sales of adult use marijuana sold in the
City of Jefferson, Missouri, as authorized by Article XIV, section 2.6(5) of the Missouri
Constitution, is hereby imposed. The tax imposed hereunder shall be in addition to any
and all other sales taxes allowed by law.
Section 2. EFFECTIVE DATE. The sales tax imposed by this Ordinance shall not
be effective unless approved by a majority of the votes cast by the qualified voters voting
thereon at the General Municipal Election to be held on April 4, 2023, at which election a
proposal to authorize the City Council of the City of Jefferson, Missouri, to impose the tax
herein provided for shall be submitted to the voters of the City of Jefferson.
Section 3. FORM OF BALLOT. The ballot to be used in such election shall contain
the following question:
Question 1
Shall the City of Jefferson, Missouri, impose a sales tax of three percent
(3%) on all retail sales of non -medicinal adult use marijuana sold in the City
of Jefferson, Missouri?
❑ Yes ❑ No
Section 4. NOTICE OF ELECTION. The City Clerk is hereby directed to notify the
Election Authorities of Cole County and Callaway County, Missouri, of the enactment of
this Ordinance no later than 5:00 p.m. on Tuesday, January 24, 2023, in accordance with
the Comprehensive Election Act, Chapter 115 of the Revised Statutes of Missouri, as
amended
Passed: ;t/'l,- 3 ()a.3
Presiding Officer
ATTEST:
Approved:
Mayor Carrie Tergin
4, 70 73
APPROVED AS TO FORM:
City A rney