HomeMy WebLinkAboutOrd.5426.08-02-2021 BILL NO. 21-100 ORDINANCE NO. 6--1p?
AN ORDINANCE OF THE CITY OF CAPE GIRARDEAU, MISSOURI,
IMPOSING A USE TAX FOR GENERAL REVENUE PURPOSES AT THE
RATE EQUAL TO THE TOTAL SALES TAXES IN EFFECT FOR THE
PRIVILEGE OF STORING, USING OR CONSUMING WITHIN THE
CITY ANY ARTICLE OF TANGIBLE PERSONAL PROPERTY
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RSMo; PROVIDING FOR THE USE TAX TO BE REPEALED,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TAX IS REPEALED, REDUCED OR RAISED; AND PROVIDING FOR
SUBMISSION OF THE PROPOSAL TO THE QUALIFIED VOTERS OF
THE CITY FOR THEIR APPROVAL AT THE SPECIAL ELECTION
CALLED AND TO BE HELD IN THE CITY OF CAPE GIRARDEAU,
MISSOURI, ON TUESDAY, NOVEMBER 2, 2021
WHEREAS, the City has imposed total local sales taxes, as
defined in Section 32 . 085 RSMo, at the total rate of 2 . 75%; 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 by the voters at a municipal election;
NOW, THEREFORE, be it ordained by the City 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 this 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 equal to the total
local sales tax in effect . If any City sales tax is repealed or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City use tax rate also shall be deemed to be repealed, reduced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 the City of Cape Girardeau, Missouri, for their
approval, as required by the provisions of Section 144 . 757 RSMo,
at the Special Election hereby called and to be held in the City
on Tuesday the 2nd day of November, 2021 . The ballot of
submission shall contain substantially the following language:
Shall the City of Cape Girardeau impose a local use tax
at the same rate as the total local sales tax rate,
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?
❑ Yes ❑ 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 the City 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.
SECTION 5 . This Ordinance shall be in full force and
effect ten days after its passage and approval.
PASSED AND APPROVED THIS 0221DAY OFAujg,51- , 2021 .
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Gayle . Conrad, City Clerk
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 Tuesday, November 2, 2021, commencing at
6: 00 o' clock A.M. and closing at 7 : 00 o' clock P.M. , on the
question contained in the following sample ballot:
OFFICIAL BALLOT
SPECIAL ELECTION
CITY OF CAPE GIRARDEAU, MISSOURI
November 2, 2021
QUESTION
Shall the City of Cape Girardeau impose a local use tax
at the same rate as the total local sales tax rate,
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?
❑ Yes ❑ 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. "
The election will be held at the following polling
places in the City:
PRECINCT POLLING PLACE