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Legislation #: 910023 Introduction Date: 1/3/1991
Type: Ordinance Effective Date: none
Sponsor: COUNCILMEMBER HERNANDEZ
Title: Amending Article VIII, entitled "City Sales Tax", of Chapter 32 of the Code of General Ordinances of Kansas City, Missouri, as amended, entitled "Taxation", by enacting one new section thereof, designated as Section 32.182, imposing a tax for capital improvements for housing purposes on all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail at the rate of one-half percent (1/2%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within said City, if such property and services are subject to taxation by the State of Missouri under the provisions of Section 144.010 to 144.510, R.S.Mo., pursuant to the authority granted by and subject to the provisions of Section 94.577 and Sections 94.500 to 94.570, R.S.Mo., providing for submission of this ordinance to the qualified voters of the City for their approval at a special election herein authorized and directed to be held throughout the City on Tuesday, March 26, 1991, with an expiration date; and recognizing this ordinance to be an emergency measure.

Legislation History
DateMinutesDescription
1/3/1991

Prepare to Introduce

1/3/1991

Referred Finance Committee

1/9/1991

Hold On Agenda

1/16/1991

Hold Off Agenda

7/17/1991

Released


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ORDINANCE NO. 910023

 

Amending Article VIII, entitled "City Sales Tax", of Chapter 32 of the Code of General Ordinances of Kansas City, Missouri, as amended, entitled "Taxation", by enacting one new section thereof, designated as Section 32.182, imposing a tax for capital improvements for housing purposes on all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail at the rate of one-half percent (1/2%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within said City, if such property and services are subject to taxation by the State of Missouri under the provisions of Section 144.010 to 144.510, R.S.Mo., pursuant to the authority granted by and subject to the provisions of Section 94.577 and Sections 94.500 to 94.570, R.S.Mo., providing for submission of this ordinance to the qualified voters of the City for their approval at a special election herein authorized and directed to be held throughout the City on Tuesday, March 26, 1991, with an expiration date; and recognizing this ordinance to be an emergency measure.

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WHEREAS, under the provisions of Section 94.577, R.S.Mo., as amended, the certain cities of the state are empowered to impose by ordinance, for general purposes, a tax for capital improvement purposes on all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail at the rate of one-half of one percent (0.5%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within any city adopting such tax, if such property and services are subject to taxation under the provisions of Sections 144.010 to 144.510, R.S.Mo., and Kansas City desires to avail itself of such authorization and within the terms thereof; and

 

WHEREAS, under the provisions of said Section 94.577, R.S.Mo., as amended, no ordinance enacted pursuant to the authority granted by the provisions of said sections shall be effective until it has been submitted to the qualified voters of the City and approved by a majority of the qualified voters voting thereon; NOW, THEREFORE,

 

BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:

 

Section A. That Article VIII, entitled "City Sales Tax", of Chapter 32 of the Code of General Ordinances of Kansas City, Missouri, as amended, entitled "Taxation", is hereby further amended by enacting one new section to be added thereto and to be known as Section 32.182, said section to read as follows:

 


CITY SALES TAX

 

Section 32.182. Imposition of tax. Pursuant to the

authority granted by and subject to the provisions of Section 94.577, R.S.Mo., as amended, a tax for the benefit of the City is hereby imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail to the extent and in the manner provided in Sections 144.010 to 144.510, R.S.Mo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of the tax shall be one-half percent (1/2%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within Kansas City, Missouri, if such property and such services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.510, R.S.Mo. The tax shall become effective July 1, 1991, and shall apply to all sales made after June 30, 1991, and shall be collected as provided in said Section 94.577, R.S.Mo.

 

Section B. A special election is hereby called and shall be held in Kansas City, State of Missouri, on Tuesday, March 26, 1991, at which election this ordinance shall be submitted to the qualified voters of Kansas City, Missouri, for their approval, as required by Section 94.577, R.S.Mo. The ballot title will be:

 

Shall the municipality of Kansas City impose a sales tax of one-half percent (1/2%) for a three (3) year period for the purpose of funding capital improvements for housing which may include the retirement of debt under previously authorized bonded indebtedness. ____

/ / Yes

 

____

/ / No

 

 

The voter who desires to vote in favor of said ordinance shall place a cross mark (x) in the square opposite the word "Yes", or in the case of the use of voting machines, shall pull the lever so as to plaCe a cross mark (x) in such square opposite said word, or in the case of punch card voting devices, shall punch the card opposite said words. The voter who desires to vote against said ordinance shall place a cross mark (x) in the square opposite the word "No", or in the case of voting machines, shall pull the lever so as to place a cross mark (x) in the square opposite said words, or in the case of punch card voting devices, shall punch the card opposite said words. Section C. If a majority of the qualified votes voting at said election shall vote in favor of the approval of this ordinance, then the same shall be binding and shall become effective July 1, 1991.

 

Section D. The City Clerk shall deliver to the Board of Election Commissioners of Kansas City, Missouri, to the Board of Election Commissioners of Clay County, Missouri, to the Clerks of the Count Commissions of Platte and Cass Counties, Missouri, each a certified copy of this ordinance which shall be the authority for said respective election authorities of the City to conduct said election, provide the ballot labels and ballots therefor, give notice thereof according to law and certify the results thereof.

 

Section E. Within ten (10) days after the approval of this ordinance by the qualified voters of Kansas City, 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 boundaries thereof.

 

Section F. This ordinance shall expire on the 30th day of June, 1994.

 

Section G. This ordinance, providing for the submission of a City sales tax to the people of Kansas City, Missouri, is hereby recognized to be an emergency measure within the meaning of Section 15, Article II, of the Charter of said City, and as such shall become effective immediately upon its passage.

 

_____________________________________________

 

 

Approved as to form and legality:

 

 

 

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City Attorney