HomeMy Public PortalAboutORD14213 BILL NO. 2007-26
• SPONSORED BY COUNCILMAN Ferguson
ORDINANCE NO._ / 4;7- /,�
AN ORDINANCE OF THE CITY OF JEFFERSON,MISSOURI,OPTING OUT OF THE STATE SALES
TAX HOLIDAY.
Whereas, the Missouri General Assembly has passed and the governor signed in 2005 the
continuation of a so-called "sales tax holiday'for the first Friday in August and ending
at midnight on the Sunday following; and
Whereas, the legislation does not provide for the reimbursement to local governments for lost
revenues; and
Whereas, municipalities depend on sales tax revenues to provide essential services for the
citizens, including police, fire, parks, streets, code enforcement, etc.; and
Whereas, these sales taxes were approved by a vote of the people who expect the promised
services; and
Whereas, the legislation authorizes local governments to opt out of the sales tax holiday by
ordinance of the governing body.
NOW THEREFORE BE IT ENACTED BY THE COUNCIL OF THE CITY OF JEFFERSON,
MISSOURI, AS FOLLOWS:
Section 1. The City Council hereby determines that the City of Jefferson will prohibit the
provisions of Section 144.049 RSMo.,from exempting sales of certain clothing, personal computers,
certain computer software; and school supplies that occur within the boundaries of the City of
Jefferson, during the first Friday in August and ending at midnight on the Sunday following, from local
sales taxes, said determination to remain in effect until rescinded.
Section 2. The City Clerk is hereby directed to send written notice to the State of Missouri
Department of Revenue as soon as possible, but no later than June 19, 2007, of the City of
Jefferson's decision to opt out of the"Sales Tax Holiday,"for 2007 and all future"Sales Tax Holidays"
by forwarding a cover letter and certified copy of this ordinance.
Section 3. This Ordinance shall be in full force and effect from and after the date of its passage
and approv until rescinded by ordinance.
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Passed: U Appr
Presiding Officer Mayor
TEST: D AS T FORM:
C y Cle tityounelor
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OF j
�� i john Landwehr
City of Jefferson a Mayor
RECEIVED S
JUN 19 2007
W'D - cry
BUSINESS TAX
STATE OF MISSOURI )
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COUNTY OF COLE )
CERTIFICATE
• I, Phyllis Powell, City Clerk of the City of Jefferson, Missouri, hereby
certify that the attached are true and accurate photocopies of the following
record(s) of the City of Jefferson, Missouri:
1. Ordinance No. 14213, enacted by the City of Jefferson.
Missouri, on June 18, 2007, page 1 through 1, inclusive.
IN WITNESS WHEREOF Irhave set my hand and affixed the seal of the City of
Jefferson, Missouri, on June 19, 2007
(S E A L of the City of Jefferson) T _
Phyllis Powell, City Clerk
•
Taxation Bureau
Post Office Box 3380 STATE OF MISSOURI •�° °°
Jefferson City, Missouri 65105-3380 Department of Revenue - o
Phone: (573)751-5875 Fax: (573)522-1160
Email: LocalGov @dor.mo.gov
City of Jefferson RECEIVED
Phyllis Powell
320 E. McCarty St. JUN z���
Jefferson City, MO 65101
OFFICE OF THE CITY CLERK
June 22, 2007
CITY OF JEFFERSON
RE: Sales Tax Holiday
Dear Official:
The Department of Revenue received notification as required by Section 144.049, RSMo, that the City of
Jefferson has elected to not participate in the annual Sales Tax Holiday.
We will notify businesses to collect and remit your locally imposed sales taxes on all sales during the
three-day holiday period beginning at 12:01 a.m. on the first Friday in August and ending at midnight on
the following Sunday.
If your political subdivision wishes to opt back in to future sales tax holidays, you must enact a new
ordinance and notify the Department of Revenue at least 45 days prior to the next sales tax holiday. Such
notification must include a copy of the ordinance for the department's records, which can be mailed to the
address listed above.
If you have any questions, please contact the Technical Support Section at the above address, e-mail
address or phone number.
Sinc fely,
l �
D J. Zanon
Manager
Sales/Use Tax
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