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Legislation #: 140664 Introduction Date: 8/14/2014
Type: Ordinance Effective Date: none
Sponsor: None
Title: Calling an election on November 4, 2014, for the purpose of submitting to the voters of Kansas City a question enacting a one-quarter percent sales tax for capital improvements and a question enacting a one-eighth percent sales tax for public transportation purposes; enacting the sales taxes contingent upon voter approval; directing the City Clerk to notify the responsible election authorities on August 26, 2014; directing the City Clerk to provide notice to the Director of Revenue if the sales tax questions are passed by the voters; and recognizing this ordinance as having an accelerated effective date because it calls an election.

Legislation History
DateMinutesDescription
8/14/2014 Filed by the Clerk's office
8/14/2014 Councilmember Circo (Second by Ford) Move to Advance
8/14/2014 Passed

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140664 fact sheet.pdf Fact Sheet 117K FACT SHEET

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ORDINANCE NO. 140664

 

Calling an election on November 4, 2014, for the purpose of submitting to the voters of Kansas City a question enacting a one-quarter percent sales tax for capital improvements and a question enacting a one-eighth percent sales tax for public transportation purposes; enacting the sales taxes contingent upon voter approval; directing the City Clerk to notify the responsible election authorities on August 26, 2014; directing the City Clerk to provide notice to the Director of Revenue if the sales tax questions are passed by the voters; and recognizing this ordinance as having an accelerated effective date because it calls an election.

 

WHEREAS, in 2011, a committee of petitioners submitted an initiative petition seeking the adoption of two sales taxes by the voters, which also included proposed ballot language indicating that the revenue would be used to fund specific transportation improvements; and

 

WHEREAS, the City Council declined to pass the ordinance after concluding that because it did not provide sufficient funding to construct, operate or maintain the proposed transportation project described in the petition, it was an unconstitutional appropriation ordinance in violation of Article III, Section 51 of the Missouri Constitution; and

WHEREAS, after the Circuit Court and Court of Appeals held that the ordinance was an unconstitutional appropriation ordinance, the committee of petitioners sought transfer to the Missouri Supreme Court, and the court granted transfer; and

 

WHEREAS, the Missouri Supreme Court held that the proposed ordinance was not an unconstitutional appropriation ordinance because it determined that while the ordinance does mandate the imposition of two sales taxes, the ordinance “does not mandate that the city spend any money, make any plans or do anything at all other than impose the two new sales taxes.” City v. Chastain, 420 S.W.3d 550 (Mo. 20014); and

 

WHEREAS, the Missouri Supreme Court remanded the case back to the Circuit Court for further proceedings, and the Circuit Court ordered the City to submit proposed ballot language consistent with the Missouri Supreme Court’s opinion; and

 

WHEREAS, the City submitted its proposed language, and after allowing the committee of petitioners the opportunity to file objections, the Circuit Court issued its judgment ordering the City to place its proposed ballot language before the voters at the next available election; and

 

WHEREAS, the Circuit Court’s judgment became final on August 11, 2014, and the deadline to file an appeal is August 21, 2014; and

 

WHEREAS, the deadline for the City to provide notice to the election authorities for the election on November 4, 2014, is August 26, 2014; and

 

WHEREAS, no sales tax ordinance 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; NOW, THEREFORE,

 

BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:

 

Section 1. ELECTION CALLED. That an election is called on November 4, 2014, for the purpose of submitting to the voters of Kansas City two sales tax questions, as the City was ordered to do by the Circuit Court in its Judgment dated July 11, 2014.

 

Section 2. NOTICE TO ELECTION AUTHORITIES BY CITY CLERK. That following passage of this ordinance, and if and only if a timely appeal is not filed in Case No. 1116-CV29139, the City Clerk shall deliver certified copies of this ordinance and notice of election to the Clerk of Cass County, Board of Election Commissioners of Clay County, Board of Election Commissioners of Kansas City, and Board of Election Commissioners of Platte County, on and not before August 26, 2014, which shall be the authority of each election authority of the City to submit the questions to the electors of Kansas City and to give public notice as provided by law.

 

Section 3. NOTICE OF ELECTION. The notice of election shall read as follows:

 

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

 

NOTICE OF ELECTION

KANSAS CITY, MISSOURI

 

Notice is hereby given that the City of Kansas City has called a special election to be held on Tuesday, November 4, 2014, between the hours of 6:00 a.m. and 7:00 p.m., at which election all qualified voters residing within 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, NOVEMBER 4, 2014

 

QUESTION NO. ___

(Capital Improvements Sales Tax)

 

Shall the City of Kansas City impose a sales tax of one-quarter percent for 25 years for the purpose of funding capital improvements?

 

_____ Yes

_____ No

 

QUESTION NO. ____

(Public Transportation Sales Tax)

 

Shall the City of Kansas City impose a sales tax of one-eighth percent for 25 years for the purpose of providing a source of funds for public transportation purposes?

 

_____ Yes

_____ No

 

(Instructions to voters will be supplied by the election authorities.)

 

A full and complete copy of this ordinance (as it may be amended) submitting the above questions 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, as amended.

 

Given under my hand and the official seal of the City of Kansas City, Missouri, this _____ day of August, 2014.

 

 

(SEAL) ____________________________________

MARILYN SANDERS

City Clerk of Kansas City, Missouri

 

Before me, a notary public, personally appeared Marilyn Sanders, to me known to be the City Clerk 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 4. BALLOT TITLE – CAPITAL IMPROVEMENTS SALES TAX. The ballot title for the capital improvements sales tax proposition shall be:

 


QUESTION NO. ___

(Capital Improvements Sales Tax)

 

SHALL THE FOLLOWING BE APPROVED?

 

Shall the City of Kansas City impose a sales tax of one-quarter percent for 25 years for the purpose of funding capital improvements?

 

_____ Yes

_____ No

 

 

Section 5. BALLOT TITLE – PUBLIC TRANSPORTATION SALES TAX. The ballot title for the public transportation sales tax proposition shall be:

 

QUESTION NO. ____

(Public Transportation Sales Tax)

 

SHALL THE FOLLOWING BE APPROVED?

 

Shall the City of Kansas City impose a sales tax of one-eighth percent for 25 years for the purpose of providing a source of funds for public transportation purposes?

 

_____ Yes

_____ No

 

Section 6. ENACTMENT OF THE CAPITAL IMPROVEMENTS SALES TAX. That a new 68-476, Code of Ordinances, entitled “Imposition of tax,” is enacted, to read as follows:

 

Sec. 68-476. Imposition of tax (Capital Improvements 2014)

 

Pursuant to the authority granted by and subject to the provisions of section 94.575 through section 94.577, Revised Statutes of Missouri, 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 section 144.010 through section 144.525, Revised Statutes of Missouri, and the rules and regulations of the director of revenue issued pursuant thereto. The rate of the tax shall be 1/4 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 such services are subject to taxation by the state under the provisions of section 144.101 through section 144.525, Revised Statutes of Missouri. The tax Shall become effective sometime in 2015, for a period of twenty-five years, unless sooner terminated, and shall be collected as provided in section 94.575 through section 94.577, Revised Statutes of Missouri.

 

Section 7. ENACTMENT OF THE PUBLIC TRANSPORTATION TAX. That a new 68-477, Code of Ordinances, entitled “Imposition of tax,” is enacted, to read as follows:

 

Sec. 68-477. Imposition of tax (Public Transportation 2014)

 

Pursuant to the authority granted by and subject to the provisions of section 94.600 through section 94.655, Revised Statutes of Missouri, 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 section 144.010 through section 144.525, Revised Statutes of Missouri, and the rules and regulations of the director of revenue issued pursuant thereto. The rate of the sales tax shall be 1/8 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 such services are subject to taxation by the state under the provisions of section 144.010 through section 144.525, Revised Statutes of Missouri. The tax shall become effective in 2015, and shall apply to all sales made after that date for a period of twenty-five years, unless sooner terminated, and shall be collected as provided in section 94.600 through section 94.655, Revised Statutes of Missouri.

 

Section 8. NOTICE TO DIRECTOR OF REVENUE BY CITY CLERK. If either tax is approved by the voters, the City Clerk shall, within 10 days after the approval, forward to the Missouri Director of Revenue by United States registered or certified mail, a certified copy of this ordinance together with certifications of the election returns accompanied by a map of the City clearly showing the boundaries.

 

Section 9. ACCELERATED EFFECTIVE DATE RECOGNIZED. This ordinance, providing for the submission of questions to the people of Kansas City, Missouri, is recognized as an ordinance with an accelerated effective date as provided by Section 503(a)(3)(A) of the City Charter, and shall take effect in accordance with Section 503.

 

____________________________________________________

 

Approved as to form and legality:

 

 

________________________________

Sarah Baxter

Assistant City Attorney