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HomeMy WebLinkAboutOrd.796.12-18-1989 BILL N0. 89-236 ORDINANCE N0. ( 9 AN ORDINANCE IMPLEMENTING A ONE-FOURTH OF ONE PERCENT CAPITAL IMPROVEMENTS SALES TAX FOR FLOOD CONTROL PURPOSES IN THE CITY OF CAPE GIRARDEAU, MISSOURI BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CAPE GIRARDEAU, MISSOURI , AS FOLLOWS : ARTICLE 1 . The City Council of Cape Girardeau, Missouri , has previously adopted Or�inance No. 615 on the 19th day of September, 1988 , amending Chapter 16 of the City Code to provide for a one-fourth of one percent ( 1/4$ ) capital improvements sales tax for flood control purposes . The City Council of Cape Girardeau has also adopted Ordinance No, 613 on the 6th day of September , 1988 , setting November 8, 1988 , as a date for an election to determine whether the voters of Cape Girardeau would approve such a tax . - ARTICLE 2. The Ordinances described in Article 1 imposed this tax for the limited purpose of funding capital improvements for flood control, drainage improvement , and storm water control projects and further provisions were included which permitted the retirement of debt under previously authorized bonds for such limited purposes . The ordinance al�o provided that this tax shall be in addition to any and all other sales taxes allowed by law. ARTICLE 3. Ordinance No . 615 established a "City Capital Improvements Trust Fund" . All moneys received by the City from the Capital Improvements Sales Tax imposed by such ordinance shall be deposited by the Finance Director to the credit of this fund and used in accordance with State Statute . ARTICLE 4. This one-fourth of one percent ( 1/4� ) capital improvement sales tax for flood control purposes is imposed upon all sellers for the privilege of engaging in the business of selling taxable personal property or rendering taxable services at retail to the extent and in the manner provided in Sections 144 . 010 to 144 . 510 RSMo and the rules and regulations of the Director of Revenue issued pursuant thereto at the rate of one-fourth of one percent ( 1/4� ) on all retail sales made in the City of Cape Girardeau , Missouri , which are subject to taxation under the provisions of Sections 144 . 010 to 144 . 510 RSMo, including but not limited to all sales of inetered water services, electricity, electrical current and natural, artificial or propane gas, wood, coal or home heating oil for domestic use . ARTICLE 5 . This tax shall be implemented effective January 1 , 1990 , and such tax shall continue for a period of ten ( 10 ) years from its date of inception and thereafter shall automatically terminate unless extended or renewed in accordance with law. ARTICLE 6 . Ordinance No . 613 provided that this capital improvement sales tax should become effective only in the event the United States Congress appropriates construction funds for the Cape Lacroix-W'alker Creek Flood Control Project previously authorized by the Water Resources Development Act of 1985 and described in the United States Army Corps of Engineers Cape Girardeau-Jackson Metropolitan Area Missouri Feasibility Report dated December , 1�;�' . ihe adoption of this tax was also conditioned upon approval by the Cape Girardeau voters . Both these events have now occurred in that the United States Congress has appropriated funds for the undertaking of the construction of this project and the voters of Cape Girardeau approved the capital improvement sales tax at the polls on November 8 , 1988 . ARTICLE 7 . Since all the conditions for the implementation of the capital improvements sales tax have now been met , it is now ordained by the City Council of Cape Girardeau, Missouri , that the one-fourth of one percent ( 1/4� ) capital improvements sales tax be implemented in accordance with law and this ordinance . ARTICLE 8 . If any secti_on, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate , distinct and independent provision and such holding shall not affect the validity of the remaining portions hereof . ARTICLE 9 . It is the intention of the governing body and it is hereby ordained that the provisions of this ordinance shall become and be made a part of the Code of Ordinances of the City of Cape Girardeau, Missouri , and the sections of this Code may be renumbered to accomplish such intention. ARTICLE 10 . This ordinance shall be in full force and effect ten days after its passage and approval . PASSED AND APPROVED THIS � $�, DAY OF Dece,-nbPr � 19�• � ancis E. R odes, ayor ATTEST: - ' � Ju i A. a e Dep t City Clerk f BILL N0, 89-236 ORDINANCE N0. � -I�p AN ORDINANCE IMPLEMENTING A ONE-FOURTH OF ONE PERCENT CAPITAL IMPROVEMENTS SALES TAX FOR FLOOD CONTROL PURPOSES IN THE CITY OF CAPE GIRARDEAU, MISSOURI BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CAPE GIRARDEAU, MISSOURI , AS FOLLOWS : ARTICLE 1 . The City Council of Cape Girardeau, Missouri , has previously adopted Or�inance No. 615 on the 19th day of September , 1988 , amending Chapter 16 of the City Code to provide for a one-fourth of one percent ( 1/4$ ) capital improvements sales tax for flood control purposes . The City Council of Cape Girardeau has also adopted Ordinance No . 613 on the 6th day of September , 1988 , setting November 8 , 1988 , as a date for an election to determine whether the voters of Cape Girardeau would approve such a tax . - ARTICLE 2 . The Ordinances described in Article 1 imposed this tax for the limited purpose of funding capital improvements for flood control, drainage improvement , and storm water control projects and further provisions were included which permitted the retirement of debt under previously authorized bonds for such limited purposes. The ordinance al�o provided that this tax shall be in addition to any and all other sales taxes allowed by law. ARTICLE 3. Ordinance No . 615 established a "City Capital Improvements Trust Fund" . Al1 moneys received by the City from the Capital Improvements Sales Tax imposed by such ordinance shall be deposited by the Finance Director to the credit of this fund and used in accordance with State Statute . ARTICLE 4 . This one-fourth of one percent (1/4� ) capital improvement sales tax for flood control purposes is imposed upon all sellers for the privilege of engaging in the business of selling taxable personal property or rendering taxable services at retail to the extent and in the manner provided in Sections 144 . 010 to 144 . 510 RSMo and the rules and regulations of the Director of Revenue issued pursuant thereto at the rate of one-fourth of one percent ( 1/4� ) on all retail sales made in the City of Cape Girardeau , Missouri , which are subject to taxation under the provisions of Sections 144 . 010 to 144 . 510 RSMo, including but not limited to all sales of inetered water services, electricity, electrical current and natural , artificial or propane gas, wood, coal or home heating oil for domestic use. ARTICLE 5 . This tax shall be implemented effective January 1 , 1990, and such tax shall continue for a period of ten ( 10 ) years from its date of inception and thereafter shall automatically terminate unless extended or renewed in accordance with law. t ARTICLE 6 . Ordinance No. 613 provided that this capital improvement sales tax should become effective only in the event the United States Congress appropriates construction funds for the Cape Lacroix-Walker Creek Flood Control Project previously authorized by the Water Resources Development Act of 1986 and described in the United States Army Corps of Engineers Cape Girardeau-Jackson Metropolitan Area Missouri Feasibility Report dated December , 1�-8' . The adoption of this tax was also conditioned upon approval by the Cape Girardeau voters . Both these events have now occurred in that the United States Congress has appropriated funds for the undertaking of the construction of this project and the voters of Cape Girardeau approved the capital improvement sales tax at the polls on November 8 , 1988 . ARTICLE 7 . Since all the conditions for the implementation of the capital improvements sales tax have now been met, it is now ordained by the City Council of Cape Girardeau, Missouri , that the one-fourth of one percent ( 1/4� ) capital improvements sales tax be implemented in accordance with law and this ordinance . ARTICLE 8 . If any secti_on, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portions hereof . ARTICLE 9 . It is the intention of the governing body and it is hereby ordained that the provisions of this ordinance shall become and be made a part of the Code of Ordinances of the City of Cape Girardeau, Missouri , and the sections of this Code may be renumbered to accomplish such intention. ARTICLE 10 . This ordinance shall be in full force and effect ten days after its passage and approval . PASSED AND APPROVED THIS � g �� DAY OF DecernbPr- . 19 $9. v - � rancis E. Rhodes, Mayor ATTEST: Ju e . Da e Dep t ' Ci ty Cler k