ORDINANCE NO. 180060
Declaring the City of Kansas
City, Missouri’s intent to participate in the 2018 Show Me Green Sales Tax
Holiday, exempting from city sales tax all retail sales of Energy Star
certified new appliances during the sales tax holiday; and directing the City
Clerk to provide notice to the Missouri Department of Revenue of the City's
participation in the sales tax holiday.
WHEREAS, the State of
Missouri established a Missouri sales tax holiday in 2008 known as the Show Me
Green Sales Tax Holiday; and
WHEREAS, Section
144.526 of the Revised Statutes of Missouri, as amended, provides that
political subdivisions of the State of Missouri may participate in the sales
tax holiday, which specifically exempts all retail sales of Energy Star
certified new appliances from sales tax, up to one thousand five hundred
dollars per appliance, during a seven-day period beginning at 12:01 a.m. on
April 19 and ending at midnight on April 25; and
WHEREAS, it is the
City’s desire to participate in the Show Me Green Sales Tax Holiday and to
allow the exemption to apply to local sales tax during the sales tax holiday;
NOW, THEREFORE,
BE IT ORDAINED BY THE
COUNCIL OF KANSAS CITY:
Section 1. That the
City declares its intent to participate in the 2018 Show Me Green Sales Tax
Holiday.
Section 2. That for
purposes of this ordinance, the definitions of certain terms specified in
Section 144.526.2 of the Revised Statutes of Missouri, as amended, are hereby
incorporated by reference.
Section 3. That retail
sales of any Energy Star certified new appliance, up to one thousand five
hundred dollars per appliance, during a seven-day period beginning at 12:01
a.m. on April 19 and ending at midnight on April 25, 2018, are specifically
exempted from city sales tax.
Section 4. This
ordinance shall not apply to any retailer when less than two percent of the
retailer's merchandise offered for sale qualifies for the sales tax holiday.
Such retailer shall offer a sales tax refund in lieu of the sales tax holiday.
Section
5. That the City Clerk is directed to provide a certified copy of this
ordinance to the Missouri Department of Revenue as notice of the City's
participation in the Show Me Green Sales Tax Holiday no later than March 2,
2018.
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Approved as to form and legality:
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Katherine Chandler
Assistant City Attorney