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Legislation #: 010732 Introduction Date: 5/10/2001
Type: Ordinance Effective Date: none
Sponsor: COUNCILMEMBER COOPER
Title: Providing for submission to the qualified voters of the City for their approval at a special election called for Tuesday, August 7, 2001, the question of imposing a 4.5% business license tax on the annual gross receipts of rental car agency businesses; authorizing and directing the City Clerk to notify the responsible election authorities of this election; amending Chapter 40, Article II, Code of Ordinances, by enacting a new Section 40-166 therein entitled "Rental Car Agency Business"; declaring the effective date thereof; and recognizing this ordinance to be an emergency measure.

Legislation History
DateMinutesDescription
5/10/2001

Prepare to Introduce

5/10/2001

Referred Finance and Audit Committee

5/16/2001

Hold On Agenda

5/23/2001

Hold Off Agenda

1/16/2002

Released


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ORDINANCE NO. 010732

 

Providing for submission to the qualified voters of the City for their approval at a special election called for Tuesday, August 7, 2001, the question of imposing a 4.5% business license tax on the annual gross receipts of rental car agency businesses; authorizing and directing the City Clerk to notify the responsible election authorities of this election; amending Chapter 40, Article II, Code of Ordinances, by enacting a new Section 40-166 therein entitled Rental Car Agency Business; declaring the effective date thereof; and recognizing this ordinance to be an emergency measure.

 

WHEREAS, the City presently imposes a business license tax on motor vehicle rental businesses based on gross receipts; and

 

WHEREAS, Section 92.045, RSMo, authorizes the City to impose a business license tax on the gross receipts of all businesses; and

 

WHEREAS, Article X, Section 22 of the Missouri Constitution (the Hancock Amendment) prohibits political subdivisions from levying any new tax, license or fee without the approval of a majority of the voters voting thereon; and

 

WHEREAS, the City is submitting to its citizens the proposition of increasing the business license tax imposed on rental car agencies to 4.5% of their annual gross receipts; and

 

WHEREAS, election requirements generally mandate a notice to election authorities no less than 10 weeks before the election being called; NOW, THEREFORE,

 

BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:

 

Section 1. Special election called. A special election is called and shall be held on Tuesday, August 7, 2001, at which election the question of authorizing an increase in the business license tax imposed on rental car agencies to 4.5% of their annual gross receipts derived from the rental of passenger vehicles shall be submitted to the qualified voters of the City for their consideration, as required by the Hancock Amendment.

 

Section 2. Ballot language. The ballot language shall be in substantially the following form:

 

QUESTION _____

 

SHALL THE FOLLOWING BE APPROVED?

 

Shall the City of Kansas City be authorized to increase the business license tax imposed on rental car agencies to 4.5% of the annual gross receipts derived from the rental of passenger vehicles?

 

9 YES 9 NO

 

The voter who desires to vote in favor of this proposition shall place an X in the box opposite Yes. The voter who desires to vote against this proposition shall place an X in the box opposite No.

 


Section 3. Delivery of Ordinance by City Clerk to Election Authorities. That the City Clerk shall deliver certified copies of this ordinance and notice of election to the Board of Election Commissioners of Kansas City, Missouri, to the Board of Election Commissioners of Clay County, Missouri, to the Board of Election Commissioners of Platte County, Missouri, and to the County Clerk of Cass County, Missouri, which shall be the authority of the respective election authorities of the City to submit these amendments to the electors of Kansas City as herein provided and to give public notice thereof as provided by law within one business day of the effective date of this ordinance.

 

Section 4. Election Notice. That the notice of election shall read as follows:

 

==========================================================

 

NOTICE OF ELECTION

CITY OF KANSAS CITY, MISSOURI

 

ORDINANCE NO. 010732

 

Notice is hereby given that the City of Kansas City has called an election to be held in the City on Tuesday, August 7, 2001, between the hours of 6:00 a.m. and 7:00 p.m. C.D.T., at which election all qualified voters residing within the City of Kansas City, Missouri will be given the opportunity to vote.

 

The official ballot will be in substantially the following form:

 

==========================================================

 

OFFICIAL BALLOT

CITY OF KANSAS CITY

SPECIAL ELECTION SS August 7, 2001

 

QUESTION _____

 

Shall the City of Kansas City be authorized to increase the business license tax imposed on rental car agencies to 4.5% of the annual gross receipts derived from the rental of passenger vehicles?

 

 

9 YES 9 NO

 

[Instructions to voters will be supplied by the election authorities]

 

==========================================================

 

A full and complete copy of Ordinance No. 010732, submitting the above proposition to the electorate is on file in the office of the City Clerk of Kansas City, Missouri where the same is open for inspection and copying.

 

The polling places for the election will be [insert list of polling places in last publication only].

 

==========================================================

 

I hereby certify that the foregoing is the legal notice to be published pursuant to Section 115.127, RSMo.

 

Given under my hand and the official seal of the City of Kansas City, Missouri, this _________ day of ___________, 2001.

 

(SEAL)

_________________________________

CATHERINE T. ROCHA

City Clerk, City of Kansas City, Missouri

 

Before me, a notary public, personally appeared Catherine T. Rocha, to me known to be the City Clerk of the City of Kansas City, Missouri, and the person who acknowledged to me that she executed the same for the purposes therein stated.

 

 

_________________________________

Notary Public

 

My commission expires:_________________________________

 

Section 5. If a majority of the qualified voters voting at the August 7, 2001 election vote in favor of the approval of the proposition, Chapter 40, entitled Licenses and Miscellaneous Business Regulations and Article II thereof entitled Schedule of License Fees shall hereby be amended by enacting a new Section 40-166, to become effective January 1, 2002, to read as follows:

 

Sec. 40-166. Rental Car Agency Business.

 

(a) A business license tax is imposed at the rate of 4.5% on the annual gross receipts derived from the rental or leasing of passenger vehicles by a rental car agency.

(b) Definitions. The following definitions apply to this section.

 

(1) Gross receipts means the total value received or promised as consideration to a rental car agency for the rental or lease of a passenger vehicle for 60 or fewer consecutive days, but does not include separately stated charges to the customer for insurance or motor fuel sold by the rental car agency.

 

(2) Passenger vehicle means any motor vehicle designed primarily for the carriage of passengers, including but not limited to: vehicles commonly classified as sedans, coupes, convertibles, station wagons, sport utility vehicles, passenger vans, Suburban -type vehicles or pick-up trucks.

 

(3) Rental car agency means a business which rents or leases passenger vehicles to the public for value.

 

Section 6. Effect of invalidity. This ordinance presents an increase to the business license tax, and not a replacement. It is intended to place before the voters the question of increasing the tax, not either eliminating or increasing the tax. It is the intention of the Mayor and Council that should the increase in the motor vehicle rental business tax be found to be unlawful, the current tax rate will remain in effect.

 

Section 7. Emergency. That Sections 1 through 4 and 6 of this ordinance call for an election and provides for the submission of a question to the people of Kansas City, Missouri, and that portion of this ordinance is hereby recognized to be an emergency measure within the meaning of Section 15, Article II, of the Charter of Kansas City, and as such shall become effective upon approval by the Mayor or after five days of its passage if no action is taken by the Mayor to approve or veto this ordinance, whichever is earlier.

 

________________________________________________________________

 

Approved as to form and legality:

 

 

_________________________________

Assistant City Attorney