HomeMy WebLinkAbout1996-059 - Use Tax for General Revenue Purposes8742S; 06/03/96
BILL NO. 96-59
ORDINANCE NO. 96-59
AN ORDINANCE OF THE CITY OF RIVERSIDE, MISSOURI, IMPOSING A
USE TAX FOR GENERAL REVENUE PURPOSES AT THE RATE OF ONE
PERCENT ( 1.00 0) FOR THE PRIVILEGE OF STORING, USING AND
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 144.763 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PROVIDING FOR THE USE TAX TO BE REPEALED, REDUCED OR RAISED IN
THE SAME AMOUNT AS ANY CITY SALES TAX IS REPEALED, REDUCED OR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 PRIMARY
ELECTION CALLED AND TO BE HELD IN THE CITY ON AUGUST 6, 1996.
BE IT ORDAINED BY THE BOARD OF ALDERMEN OF CITY OF
RIVERSIDE, MISSOURI, AS FOLLOWS:
Section 1. Pursuant to the authority granted by, and
subject to, the provisions of Sections 144.600 through 144.763
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 one percent
(1.00$), If any City sales tax is repealed or the rate thereof
is reduced or raised by voter approval, the City use tax rate
shall also be deemed to be repealed, reduced or raised by the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 Riverside, Missouri, for their approval, as required
by the provisions of Section 144.757 RSMo., at the primary
election hereby called and to be held in the City on Tuesday,
the 6th of August, 1996. The ballot of submission shall
contain substantially the following language:
Shall the City of Riverside impose a local use tax at the
same rate as the local sales tax, currently at a rate
of one percent (1.00 %) provided that if any local
sales tax is repealed, reduced or raised by voter approval,
2
the respective local use tax shall also be repealed,
reduced or raised by the same action? A use tax return
shall not be required to be filed by persons whose
purchases are out of state vendors do not in total exceed
two thousand dollars in any calendar year.
Yes 0
No 0
Instructions to voters.
If you are in favor of the question, darken the oval
next to the word Yes. If you are opposed to the question,
darken the oval next to the word No.
Section 4. If the ballots are submitted on August 6, 1996,
and if a majority of the votes cast on the proposal by the
qualified voters voting thereon are in favor of the proposal,
then the ordinance and any amendment thereto shall be in effect
October 1, 1996, provided the Director of Revenue receives
notice of adoption of the City use tax on or before August 16.
If the ballots are submitted after December 31, 1996 and if a
majority of the votes cast on the proposal by the qualified
voters voting thereon are in favor of the proposal, then the
ordinance and any amendments thereto shall be in effect on the
first day of the calendar quarter which begins at least
forty-five days after the Director of Revenue receives notice
of adoption of the City use tax.
Section 5. Within ten (10) days after the approval of this
ordinance by the qualified voters of Riverside, 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 6. This ordinance shall be in full force and
effect from and after the date of its passage and approval.
PASSED THIS `~~~ ' ! DAY OF % '.~ .t_-•' 19
~~ ,~~
i
-MAYOR
ATTEST:
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,',5 ,.~./~ - In ... 4_ i (>C.l
CITY CLERK
APPROVED THIS '~'~ ~ ~~ DAY OF i '~ i ~ 1996.
~YOR