HomeMy WebLinkAboutCityMgrForm.1475.08-01-1979CITY MANAGER FORM ORDINANCE NO. / 775'
AN ORDINANCE REIMPOSING THE CITY SALES TAX ON RESIDENTIAL UTILITY
SERVICE PROVIDED WITHIN THE CITY OF CAPE GIRARDEAU, MISSOURI
WHEREAS, in the First Regular Session of the 80th General
Assembly, Conference Committee Substitute for House Committee
Substitute for Senate Committee Substitute for Senate Bills Nos.
218, 235, 298, 340 and 398 was enacted designed to exempt certain
sales from the state sales tax, and
WHEREAS, Section 144.030(23) of the new statute specifically
states that "all sales of metered water service, electricity,
electrical current, natural, artificial or propane gas, wood,
coal or home heating oil . . . used for nonbusiness, noncommercial
or nonindustrial purposes" (in short, residential utilities)
shall be exempt from the state sales tax; and
WHEREAS, Section 144.250(2) of the same act provides that
any municipal sales tax on such utility sales will be terminated,
unless the municipality involved specifically reimposes its
municipal sales tax on residential utilities; and
WHEREAS, it is the intent of this municipality to re-enact
such tax, as it appears to be in the best interest of the city
and its citizens;
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF
CAPE GIRARDEAU, MISSOURI, AS FOLLOWS:
SECTION 1. That the municipal sales tax on all sales of
metered water service, electricity, electrical current, natural,
artificial or propane gas, wood, coal or home oil . . . used for
nonbusiness, noncommercial or nonindustrial purposes heretofore
imposed with the corporate limits of this municipality is hereby
reimposed.
SECTION 2. That the rate of taxation shall be, as heretofore,
one percent (lo).
SECTION 3. The City Clerk is hereby directed to provide
copies of this ordinance to all of the utilities which provide
service within the corporate limtis of the city, and to the
Director of Revenue for the State of Missouri.
SECTION 4. This ordinance shall take effect and be in full
force from and after January 1, 1980.
PASSED AND APPROVED THIS / DAY OF �Cc���i , 1979.
ATTEST:
CITY CLtRK
MAYOR