The URL can be used to link to this page

Home My WebLink About2004-008 - Imposition of One-Half of One Percent Sales Taxy .~ BILL N0.2004-08 ORDINANCE N0.2004-08 AN ORDINANCE AUTHORIZING THE IMPOSITION OF A ONE-HALF OF ONE PERCENT SALES TAX ON ALL RETAIL SALES WITHIN THE CITY FOR TRANSPORTATION PURPOSES TO BE EFFECTIVE UPON APPROVAL BY A MAJORITY OF THE QUALIFIED VOTERS IN THE APRIL 6, 2004 GENERAL ELECTION WHEREAS, the City and its staff have reviewed and studied the imposition of aone-half of one percent sales tax on all retail sales in the City of Riverside for transportation purposes, and have presented the findings of such studies and reviews to the Board of Aldermen; and WHEREAS, Missouri Revised Statutes Section 94.705 authorizes any city, by majority vote of its governing body, to impose a sales tax for transportation purposes, and further provides that such sales tax may be imposed at a rate not to exceed one-half of one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City if such property and services are subject to taxation by the State of Missouri under the provisions of Missouri Revised Statutes Sections 144.010 to 144.525; and WHEREAS, the Board of Aldermen has reviewed and examined the issue of imposing a one-half of one percent sales tax on all retails sales within the City subject to taxation under the provisions of Missouri Revised Statutes Sections 144.010 to 144.525, for transportation purposes, and deems adoption and imposition of such tax to be advisable and in the City's best interests for the promotion of the health, safety and welfare of the residents of the City; and WHEREAS, Missouri Revised Statutes Section 94.705 states that no ordinance imposing a sales tax under the provisions of Section 94.705 is effective unless the governing body of the municipality submits to the voters of the municipality, at a municipal or state general, primary or special election, a proposal to authorize the governing body of the municipality to impose such tax, and further provides that no ordinance imposing such a tax is effective until a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal; and WHEREAS, the Board of Aldermen desires to submit to the qualified voters of the City at the Apri16, 2004 general election the question of whether to impose such tax. NOW, THEREFORE, BE IT ORDAINED by the Board of Aldermen of the City of Riverside, Missouri, as follows: Section 1. The City of Riverside shall impose aone-half of one percent sales tax on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City if such property and services are subject to taxation by the State of Missouri under the provisions of sections 144.010 to 144.525, RSMo., for Transportation Purposes, as the term is defined at Section 2 below (the "Transportation Purposes Sales Tax"), such Transportation Purposes Sales Tax to expire and terminate upon that date which is fifteen (15) years after the date on which the Transportation Purposes Sales Tax becomes effective. C:\Documents and Settings\IrusickV..ocal Settings\Temporary Internet Files\OLK7\Ordinance for 2004 Transportation Purposes Sales Tax (K0365560).DOC r 'r i ~ ° n ~' f I 'i T tr ~ ..' Section 2. For purposes of this Ordinance, the term "Transportation Purposes" shall mean financial support of a Public Mass Transportation System; the construction, reconstruction, repair and maintenance of streets, roads and Bridges within they City; the construction, reconstruction, repair and maintenance of airports owned and operated by the City; the acquisition of lands and rights-of--way for streets, roads, Bridges and airports; and planning and feasibility studies for streets, roads, bridges, and airports. In addition, the term "Bridges" shall include bridges connecting the City with another municipality either within or without the State, with an unincorporated area of the State, or with another state or an unincorporated area thereof. Finally, the term "Public Mass Transportation System" shall mean a transportation system or systems owned and operated by an interstate transportation authority, the City, a city transit authority, or a city utilities board, employing motor buses, rails or any other means of conveyance, by whatsoever type or power, operated for public use in the conveyance of persons, mainly providing local transportation service within an interstate transportation district or the City. Section 3. The Transportation Purposes Sales Tax shall not be imposed, and this Ordinance shall not be effective, unless and until: (a) the City submits to the voters of the City, at the Apri16, 2004 general election, a proposal to authorize the governing body of the municipality to impose the Transportation Purposes Sales Tax; and (b) a majority of the votes cast on the Transportation Purposes Sales Tax proposal by the qualified voters voting thereon are in favor of the proposal. Section 4. The ballot of submission concerning the Transportation Purposes Sales Tax proposal shall read as follows: Shall the municipality of Riverside impose a sales tax of one- half of one percent for transportation purposes, such sales tax to expire and terminate upon that date which is fifteen years after the effective date of the sales tax? [ ]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 5. All moneys received by the City from the Transportation Purposes Sales Tax shall be deposited by the City treasurer, or other city officer authorized by ordinance, in a special fund to be known as the "City Transportation Trust Fund." Such City Transportation Trust Fund shall be managed and administered in compliance with Missouri Revised Statutes Section 94.745. Section 6. The sections, paragraphs, clauses, and phrases of the Ordinance are severable and if any portion of the Ordinance is declared unlawful by the valid judgment, decree, or injunction order of a court of competent jurisdiction, such ruling shall not affect any of the remaining phrases, clauses, sentences, paragraphs, and sections of the Ordinance and all C:\Documents and Settings\Irusick\L.ocal Settings\Temporary Internet 2 C:\Documents and Settings\Irusick\LOCaI Settings\Temporary Internet Files\OLK7\Ordinance for 2004 Transportation Purposes Sales Tax Files\OLK7\Ordinance for 2004 Transportation Purposes Sales Tax (K0365560).DOC (K0365560).DOC r •r t t n i' ~' 1 11 T 1[ r s provisions of the Ordinance not specifically declared to be unlawful shall remain in full force and effect. Adopted and passed thiso~~ay of January, 2004. ATTES . CI Y CLE C:\Documents and Settings\Irusick\Local Settings\Terrywrary Internet Files\OLK7\Ordinance for 2004 Transportation Puryoses Sales Tax (K0365560).DOC MAYOR OF TH TY OF RIVERSIDE 3 C:\Documents and Settings\IrusickU.ocal Settings\Tetrywrary Internet Files\OLK7\Ordinance for 2004 Transportation Purposes Sales Tax (K0365560).DOC r'r ~ 1 t n P' ~' I i i T fC