HomeMy WebLinkAboutOrd.4530.01-06-2014BILL NO. 13-172 ORDINANCE NO. 9 5jD
AN ORDINANCE IMPOSING A USE TAX FOR GENERAL REVENUE
PURPOSES AT THE RATE OF 2.75 PERCENT 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THE USE TAX TO BE REPEALED, REDUCED OR RAISED IN THE
SAME AMOUNT AS ANY CITY SALES TAX IS REPEALED, REDUCED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 CALLING AN ELECTION IN THE CITY OF CAPE
GIRARDEAU, MISSOURI, ON 'THE QUESTION OF WHETHER TO
IMPOSE THE LOCAL USE TAX; DESIGNATING THE TIME OF
HOLDING THE ELECTION; AUTHORIZING AND DIRECTING THE
CITY CLERK TO GIVE NOTICE OF THE ELECTION
WHEREAS, the City has imposed total local sales taxes, as
defined in Section 32.085 RSMo, at the rate of 2.75 percent
(2.750); 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 City use tax cannot become effective
until approved at an election by the qualified voters of the
City;
NOW THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF
CAPE GIRARDEAU, 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 the 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 2.75 percent
(2.75%) . If any City sales tax is repealed or the rate thereof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also shall be deemed to the same extent to be repealed, reduced
or raised by the same action repealing, reducing or raising the
City sales tax.
SECTION 3. Said use tax shall become effective as provided
by law upon approval thereof by a majority of the votes cast on
the proposition by the qualified voters of the City voting
thereon.
SECTION 4. A special election is hereby ordered to be held
in the City of Cape Girardeau, Missouri, on Tuesday, April 8,
2014, on the following question:
QUESTION
In an attempt to eliminate the current sales tax
advantage that Non -Missouri vendors have over Missouri
vendors, shall the City of Cape Girardeau, Missouri,
impose a local use tax at the same rate as the total
local sales tax rate, currently 2.750, 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.
SECTION 5. The form of the Notice of Election for said
election, a copy of which is hereby attached hereto and made a
part hereof, is hereby approved.
SECTION 6. The City Clerk is hereby authorized and directed
to notify the County Clerk of Cape Girardeau County, Missouri,
of the passage of this ordinance no later than 5:00 o'clock P.M.
on Tuesday, January 28, 2014, and to include in said
notification all of the terms and provisions required by Chapter
115 of the Revised Statutes of Missouri, as amended.
SECTION 7. Within 10 days after the approval of this
ordinance by the qualified voters of Cape Girardeau, 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.
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SECTION 8. This Ordinance shall be in full force and
effect ten days after its passage and approval.
PASom?ED,AND APPROVED THIS 194" DAY OF �� gip( 20 / .
n.
AT TEST_ -pr,
'YA L. Conrad, City Clerk
Harry E. Rediger, Mayor
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NOTICE OF ELECTION
CITY OF CAPE GIRARDEAU, MISSOURI
Notice is hereby given to the qualified voters of the
City of Cape Girardeau, Missouri, that the City Council of the
City of Cape Girardeau has called an election to be held in the
City of Cape Girardeau on April 8, 2014, commencing at 6:00
o'clock A.M. and closing a 7:00 o'clock P.M., on the question
contained in the following sample ballot:
OFFICIAL BALLOT
SPECIAL ELECTION
CITY OF CAPE GIRARDEAU, MISSOURI
April 8, 2014
QUESTION
In an attempt to eliminate the current sales tax
advantage that Non -Missouri vendors have over Missouri
vendors, shall the City of Cape Girardeau, Missouri,
impose a local use tax at the same rate as the total
local sales tax rate, currently 2.750, 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.
[ ] YES
[ ] NO
INSTRUCTIONS TO VOTERS: 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".
The election will be held at the following polling
places in the City:
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PRECINCT
POLLING PLACE
Dated this day of , 20
Kara Clark -Summers, Clerk of the County
Commission