1654 Bill No 656 Use Tax

AN ORDINANCE OF THE CITY OF RICH HILL, MISSOURI IMPOSING A USE TAX FOR GENERAL REVENUE PURPOSES AT THE RATE OF TWO PERCENT (2%) PURSUANT TO THE AUTHORITY GRANTED BY AND SUBJECT TO THE PROVISIONS OF SECTIONS 144.600 THROUGH 144.761 OF THE REVISED STATUTES OF MISSOURI, AND PROVIDING FOR THE USE TAX TO BE REPEALED, REDUCED, OR RAISED IN THE SAME AMOUNT AS ANY CITY SALES TAX IS REPEALED, REDUCED OR RAISED, AND PROVIDING FOR SUBMISSION OF THE PROPOSAL TO THE QUALIFIED VOTERS OF THE CITY FOR APPROVAL AT AN ELECTION TO BE HELD ON THE 7TH DAY OF NOVEMEBER, 2017.

WHEREAS, the City of Rich Hill, Missouri (“City”) imposes total local sales taxes, as defined in Section 32.085, RSMo, at the combined 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 total local sales taxes in effect in the City; and

WHEREAS, the proposed use tax requires the approval of the citizens at an election.

NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF ALDERMEN OF THE CITY OF RICH HILL, 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 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 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  If any City sales tax is repealed or reduced or raised by voter approval, the City use tax rate also shall be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.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 Rich Hill, Missouri, for their approval, as required by the provisions of Section 144.757, RSMo, at the election hereby called and to be held on Tuesday, the 7th day of November, 2017. The ballot of submission shall contain the following language:

Shall the City of Rich Hill, Missouri 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?  A use tax return shall not be required to be filed by persons whose purchases from out-of-state vendors do not in total exceed two thousand dollars in any calendar year.

Ο  YES

Ο  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 Rich Hill, 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.

READ TWO TIMES AND PASSED BY THE BOARD OF ALDERMEN AND APROVED BY THE MAYOR OF THE CITY OF RICH HILL, MISSOURI THIS 8TH DAY OF AUGUST, 2017.

 

 

______________________

Jason Rich, Mayor

ATTEST:

__________________________________

Brittany Schenker, City Clerk

Ayes: Humble, Robb, Kassner, Pilcher

Nays: None